現在位置首頁 > 博碩士論文 > 詳目
  • 同意授權
論文中文名稱:運用班佛法則檢驗台灣公開發行公司盈餘管理之研究 [以論文名稱查詢館藏系統]
論文英文名稱:A study on examining earnings management of public listed companies in
Taiwan by utilizing Benford's law [以論文名稱查詢館藏系統]
英文姓名:I-Hsing Li
英文關鍵詞:Earnings managementManipulation of financial statements
論文英文摘要:Recent outbreak of corporate financial crises and accounting scandals has attracted unprecedented attention by regulators, accounting academics, and investors. Earnings management is the manipulation of financial statements numbers within the scope of the generally accepted accounting principles (GAAP) which had been widely used by financial crisis firms. This study documents pervasive evidence that managers of Taiwan public companies tend to engage in earnings manipulative of rounding earnings number to achieve key reference point. Using Benford's law, this study analyzes quarterly integrated income statements and related individual income statement accounts of the Taiwan’s public companies from 1992 to 2007 in order to investigate whether or not those companies manipulate their financial statements. The empirical result found that companies has more incentive to manipulate the accounts with earnings-related, such as net profits and EPS. Furthermore, the manipulation phenomenon of Gross Revenue and Expense is significant higher than Non-operating Revenue and Expense. In addition, the results show that earnings management of electronic industry is significant impact than non-electronic industry.
論文目次:摘 要 i
誌 謝 iv
目錄 v
表目錄 vi
圖目錄 vii
第一章 緒論 1
1.1 研究動機 1
1.2 研究目的 2
1.3 研究架構 3
第二章 文獻探討 5
2.1盈餘管理 5
2.2 班佛法則之源起及其應用 6
2.3 班佛法則於盈餘管理之應用 10
2.4 班佛法則於分析性程序及產業之應用 12
第三章 研究方法 17
3.1 資料來源 17
3.2 資料分析方法 17
3.3 研究假設 18
第四章 實證結果 22
4.1 整體損益表之分析 22
4.2 損益表中各類會計科目 24
4.3 一般產業中各個產業之會計科目 31
第五章 結論與建議 38
5.1 結論 38
5.2 建議 39
參考文獻 40
論文參考文獻:1. 王福勝,李勳,孫遜 (2007),奔福德定律及其在審計中的應用研究,財會通訊,第三期。
2. 朱曼如 (2005),運用數位法則及資料探勘技術建構審計選案調查模型之研究,碩士論文,國立中正大學會計研究所。
3. 朱毓仁 (2003),應用數位分析與資料探勘技術為審計分析性複核程序之研究,碩士論文,國立中正大學會計與資訊科技研究所。
4. 呂志宗 (2005),Benford定律與資料探勘在淡水河流域水文資訊上之應用研究,碩士論文,中華大學土木工程學系研究所。
5. 辛英韶 (2004),班佛法則與企業盈餘管理關係之探討,碩士論文,文化大學會計研究所。
6. 林嬋娟 (2001),高科技產業之盈餘管理行為與資訊內涵研究,碩士論文,台灣大學會計學系暨研究所。
7. 柯承恩 (2005),總經理變動時之盈餘管理決策行為探討,碩士論文,台灣大學會計學系暨研究所。
8. 黃淑琳 (2005),家族控制型態公司與盈餘管理關聯性之研究,碩士論文,天主教輔仁大學會計學系在職專班。
9. Arno Berger, Theodore P Hill, Vanamamalai Seshadri (2007), Newton's Method Obeys Benford's Law, The American Mathematical Monthly, 114(7).
10. Benford F. (1938), The law of anomalous numbers, Proceedings of the American Philosophical Society 78(4), pp.551-572.
11. Carslaw C. (1988), Anomalies in Income Numbers: Evidence of Goal Oriented Behavior, The Accounting review 63(2), pp.321-327.
12. Christopher J. Skousen, Liming Guan, T. Sterling Wetzel (2004), Anomalies and Unusual Patterns in Reported Earnings: Japanese Managers Round Earnings, Journal of International Financial Management and Accounting 15(3).
13. Dechow, P. M., R. G. Sloan, A. P. Sweeney (1996), Causes and consequences of earnings manipulation: an analysis of firms subject to enforcement actions by the SEC, Contemporary Accounting Research 13, pp.1-36.
14. Dechow, P. M., R. G. Sloan, A. P. Sweeney(1995), Detecting Earnings Management, The Accounting Review, 70(2), pp.193-225.
15. Degeorge F., Patel J., R. Zeckhauser (1999), Earnings Management to Exceed Thresholds, The Journal of business, pp.1-33.
16. Durtschi C., Hillison W., Pacini C. (2004), The Effective use of Benford's Law to Assist in Detecting Fraud, Journal of Forensic Accounting, vol. 1.
17. Dworschak, Manfred (1998), Weiter Weg zur Zwei, Der Spiegel, vol. 47.
18. Gordon B Moore, Colin O Benjamin (2004), USING BENFORD'S LAW FOR FRAUD DETECTION, Internal Auditing, 19(1).
19. Herrmann, D., W. Thomas (2005), Rounding of analysts forecasts, The Accounting Review 80(3), pp.805-823.
20. Hill, T. (1995), Base-invariance implies Benford's Law, Proc Amer. Math. Soc. 123, 887-895
21. Hill, T. (1996), A statistical derivation of the significant-digit law, Statistical Science 10, 354-363
22. Jones, J. J. (1991), Earning Management During Import Relief Investigation, Journal of Accounting and Research: Autumn, pp.193-228.
23. Liming Guan, Daoping He, David Yang (2006), Auditing, integral approach to quarterly reporting, and cosmetic earnings management, Managerial Auditing Journal, 21(6), pp.569-581.
24. Liming Guan, Steven Daoping He, John Mc Eldowney (2008), Window Dressing in Reported Earnings, Commercial Lending Review.
25. Liming Guan, Fengyi Lin, Wenchang Fang (2009), Heaping In Reported Earniings: Evidence from Monthly Financial Reports of Taiwanese Firms,
26. Mark J Nigrini (1996), A taxpayer compliance application of Benford's Law, The Journal of the American Taxation Association, 18(1), pp.72-91.
27. Mark J Nigrini, Linda J Mittermaier (1997), The use of Benford's Law as an aid in analytical procedures, Auditing: A Journal of Practice & Theory, 16( 2).
28. Newcomb S. (1881), Note on the frequency of use of the different digits in natural numbers, American Journal of Mathematics 4, pp.39-40.
29. Peter N. Posch, Welf A. Kreiner (2006), Analysing digits for portfolio formation and index tracking, Journal of Asset Management, 7(1), pp.69–80.
30. Reiner Quick, Matthias Wolz (2005), Benford's law in German Financial Statements, Finance India, 19(4), pp.1285-1302.
31. Ricardo J Rodriguez (2004), First Significant Digit Patterns From Mixtures of Uniform Distributions, The American Statistician, 58(1)
32. Schipper K. (1989), Commentary on earnings management, Accounting Horizons 3(4), pp.91-102.
33. Scott de Marchi, James T. Hamilton (2006), Assessing the accuracy of self-reported data:an evaluation of the toxics release inventory, J Risk Uncertainty 13, pp.57–76.
34. Sutong Zhang, Zhihui Kang (2007), The New Tool of Fraud Audit in Information Age: Benford’s Law and It’s Empirical Test from Chinese Listed Companies. , Audit Research, 2007(3), pp.81-87.
35. Thomas, Jacob K. (1989), Unusual patterns in reported earnings, The Accounting Review 64(4), pp.773-787.
36. Vinita Ramaswamy, John Leavins (2007), CONTINUOUS AUDITING, DIGITAL ANALYSIS, AND BENFORD'S LAW, Internal Auditing, 22(4).
37. Wanda A Wallace (2002), Assessing the quality of data used for benchmarking and decision-making, The Journal of Government Financial Management, 51(3).
38. Wendy K. Tam Cho, Brain J. Gaines (2007), Breaking the (Benford) Law:Statistical Fraud Detection in Campaign Finance, The American Statistician, 61(3).