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研究生:李少荃
研究生(外文):Lee, Shao-Cyuan
論文名稱:IFRS 15對應計與實質盈餘管理之影響
論文名稱(外文):The Impact of IFRS 15 on Accrual-Based and Real Earnings Management
指導教授:蕭莉芃蕭莉芃引用關係
指導教授(外文):Hsiao, Li-Peng
口試委員:葛俊佑鄭哲惠
口試委員(外文):Ko, Chun-YouCheng, Che-Hui
口試日期:2022-06-29
學位類別:碩士
校院名稱:中國文化大學
系所名稱:會計學系
學門:商業及管理學門
學類:會計學類
論文種類:學術論文
論文出版年:2022
畢業學年度:110
語文別:中文
論文頁數:58
中文關鍵詞:國際財務報導準則第15號裁決性應計數實質盈餘管理
外文關鍵詞:IFRS 15discretionary accrualsreal earnings management
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本研究的目的是探討台灣在實施國際財務報導準則第15號 (IFRS 15)之後是否影響企業採用裁決性應計數與實質盈餘管理方式,並檢測對不同產業之差異性。
本研究以2015年至2020年電信業、建材營造業、製造業與工業用品業、生技醫療業及科技業之上市櫃公司為研究對象,比較實施IFRS 15前(2015年至2017年)及實施IFRS 15後(2018年至2020年)之裁決性應計數與實質盈餘管理有無發生變化。本研究發現裁決性應計數及實質盈餘管理於實施IFRS 15之後無顯著影響,若以各別產業進行迴歸分析,實證結果表示生技醫療業及製造業與工業用品業之裁決性應計數降低較為顯著,電信業則顯著增加裁決性應計數;而建材營造業則顯著減少實質盈餘管理。因此推論台灣實施IFRS 15後,將改變企業進行盈餘管理之方式。

The purpose of this study is to investigate whether the implementation of International Financial Reporting Standard 15 (IFRS 15) in Taiwan will affect the use of discretionary accruals and real deals to manage earnings, and to examine the differences across industries.
This study uses the listed companies from 2015 to 2020 in the telecommunications industry, construction industry, manufacturing industry, biotechnology medical industry, and technology industry as our sample, and compares the discretionary accruals and real earnings management between the pre-IFRS 15 (2015-2017) and the post-IFRS 15 (2018-2020). This study finds that the discretional accruals and real earnings management do not be affected by the implementation of IFRS 15. When we carry out the regression analysis by each industry, the empirical results show that the discretionary accruals of the biotechnology medical industry and the manufacturing industry have decreased significantly, and discretionary accruals of the telecommunications industry has increased significantly. However, the construction industry has reduced the use of real earnings management. Therefore, it is inferred that after the implementation of IFRS 15 in Taiwan, the number of enterprises will change the methods to manage earnings.

內容目錄
論文提要內容: ...................i
ABSTRACT.....................ii
誌謝辭.......................iii
表目錄.......................vi
圖目錄.......................vii
第一章 緒論.....................1
  第一節 研究背景與動機..............1
  第二節 研究目的.................2
  第三節 研究流程.................3
  第四節 論文架構.................5
第二章 文獻探討...................6
  第一節 盈餘管理.................6
  第二節 收入認列原則規範.............12
  第三節 IFRS 15之收入認列原則 ..........14
  第四節 採用IFRS 15對盈餘管理的影響 .......21
第三章 研究方法...................23
  第一節 研究假說.................23
  第二節 實證模型及變數定義............24
  第三節 樣本選取與資料來源............31
第四章 實證結果與分析................32
  第一節 敘述性統計分析..............32
  第二節 相關係數分析...............37
  第三節 迴歸結果分析...............39
第五章 結論與建議..................47
  第一節 結論...................47
  第二節 研究限制.................48
參考文獻 ......................49

表目錄
表 2-1 IFRS 15與IAS 18之主要差異 ...........17
表 2-2 IFRS 15影響較大之產業 .............18
表 3-1 變數定義 ....................28
表 3-2 樣本篩選表 ...................31
表 4-1 敘述性統計量(N=4,088)..............34
表 4-2 敘述性統計量(IFRS 15實施前)...........35
表 4-3 敘述性統計量(IFRS 15實施後)...........36
表 4-4 相關係數分析 .................38
表 4-5 迴歸分析(裁決性應計數) .............43
表 4-6 迴歸分析(實質盈餘管理) .............45

圖目錄
圖 1-1 研究流程圖...................4


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