臺灣博碩士論文加值系統

近二十年來，許多國內外規模大型的上市櫃公司因經濟情況的不穩定受到極大的影響，但為了使帳務好看，所以利用窗飾計巧使得報表美化。導致後續有許多財務報導重編、盈餘虛增等負面消息接連發生。這些訊息使得市場投資者感到不安，且不僅打亂原本資本市場的秩序，也使得社會大眾對整體市場的信任也相對減少，導致投資行為受到改變。過去文獻曾指出班佛法則可用來偵測財務報表數據是否盈餘管理，本研究的目的運用班佛法則針對台灣上市櫃公司之財務比率找出特徵數字，這些特徵數字是否可以偵測財報可能有誤。研究結果發現管理當局偏好於操弄淨利和 EPS 等與盈餘性值相關的會計項目；在損益表中，營業收入相關比率有高估的現象，費用類的有低估的現象；而的確形成紅旗警訊的特徵數字可以用來偵測財報有誤。

In the last 20 years ago, many public company had larger capital were affected by the economic instability. They wanted to keep the reports in good-looking; thus, they use some skill like window dressing to achieve their purpose. This worst news like many financial reports needed to restate or inflated earnings communicate to public investors, and lead to investors feel anxious. These things result in the original market fall into disorder. General public loss their mind to believe the market and change their investment behavior. In the past, the former research found that they use the Benford’s Law to detect whether the financial reports have earnings management. The purpose of this study was to investigate whether the feature figure obtained from using Benford’s Law to measure the financial ratios from public company in Taiwan can detect the misstatement. The result is the managers prefer manipulate the account which has surplus nature like the net income and earnings-per-share. In the income statement, you will note the ratios are relative to income or earnings will be overestimate; on the other hand, the ratios are relative to cost or loss will be underestimate. And the flag made from the feature figure can detect whether the financial report have the misstatement.

第一章　緒論 7
第一節 研究動機 7
第二節 研究問題 10
第三節 研究架構 11
第二章　文獻探討 13
第一節 財務報表重要發展歷史 13
第二節 盈餘管理與盈餘操弄 16
第三節 班佛起源以及應用 19
第四節 盈餘管理與班佛法則之相關研究 27
第三章　研究設計 30
第一節 假說設立 30
第二節 實證模型與變數衡量 32
第三節 資料來源與樣本選取 40
第四章 實證結果與分析 41
第一節 卡方適合度檢定 41
第二節 數字特徵 44
第三節 實證之迴歸結果 52
第五章 結論與建議 56
第一節 結論 56
第二節 研究貢獻 56
第三節 研究限制 57
參考文獻 58

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