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論文中文名稱:企業內部因素與實質盈餘管理之關聯性 [以論文名稱查詢館藏系統]
論文英文名稱:The relationship between corporate internal factors and real earnings management [以論文名稱查詢館藏系統]
院校名稱:臺北科技大學
學院名稱:管理學院
系所名稱:經營管理系碩士班
畢業學年度:101
出版年度:102
中文姓名:葉俊昇
英文姓名:Chun-Sheng Yeh
研究生學號:100578039
學位類別:碩士
語文別:中文
口試日期:2013-05-06
論文頁數:86
指導教授中文名:林鳳儀
指導教授英文名:Feng-Yi Lin
口試委員中文名:汪進揚;陳國樑
口試委員英文名:Chin-Yang Wang;Kuo-Liang Chen
中文關鍵詞:實質盈餘管理企業行為理論績效落差組織寬裕生存危機破產威脅
英文關鍵詞:The behavioral theory of the firmReal earnings managementAttainment DiscrepancyOrganization SlackSurvival distressbankruptcy threat
論文中文摘要:近年來財務危機案件頻傳,而造成這些財務危機的原因是否係因為管理當局為達成目標盈餘而操弄財務數據。企業為了達成永續經營的目標時,其內部因素是否會促使企業行使實質盈餘管理的行為,因此激發本文使用企業行為理論,來探討與實質盈餘管理之間的關聯性。實證研究結果顯示當企業產生績效落差的時候,管理當局較易採取盈餘管理的政策;當企業產生潛在寬裕性資源時,管理當局較不傾向採取盈餘管理的政策;當企業面臨生存危機的時候,管理當局會傾向盈餘管理的政策。研究結論希望投資人可以透過每年公布的財務報表,衡量是否管理當局從事盈餘管理的行為,例如:股東可以透過衡量組織寬裕與營業活動的現金流量初步了解企業是否有從事實質盈餘管理的可能性。
論文英文摘要:The financial crisis events have damaged investors, creditor banks, governments in recent years. Prior scholars found that managers will manipulate their earnings to meet the earnings thresholds. This situation makes the financial statement can not effectively reflect the corporate operation. As environment change dramatically, the financial numbers can not meet the stockholders requirements to disclose firm’s financial statement. In order to achieve the sustainable development, enterprise’s real earnings management caused by corporate internal factors. In this paper, We use four internal factors from behavioral theory and find the relationship between those factors and real earnings management. Based on own empirical analysis, We find real earning management could significantly positive association with attainment discrepancy , but significantly negative association with organizational slack.
論文目次:摘 要 I
ABSTRACT II
目錄 III
表目錄 V
圖目錄 VI
第一章、 緒論 1
1.1 研究背景與動機 1
1.2 研究目的 4
1.3 研究貢獻 5
1.4 研究架構 6
第二章、 文獻探討 8
2.1 盈餘管理 8
2.1.1 盈餘管理定義 8
2.1.2 盈餘管理的方式 9
2.1.3 盈餘管理動機、類型以及假說 11
2.1.4 實質盈餘管理 15
2.2 企業行為理論 18
2.2.1預期水準與績效落差 18
2.2.2搜尋行為與組織寬裕 20
2.2.3 關注焦點移轉模式、生存危機及破產威脅 23
2.3 代理理論 30
2.3.1 代理理論之定義 31
2.3.2 降低代理成本之方法 32
第三章、 研究假設與方法 34
3.1 引言 34
3.2 假設建立 34
3.3 樣本與資料來源 36
3.3 研究方法 37
3.3.1 簡單線性迴歸 37
3.3.2 自我相關檢定 38
3.4 研究模型與變數 39
3.4.1 研究模型 40
3.4.2 研究變數 41
第四章、 實證結果與分析 47
4.1 敘述性統計 47
4.2 相關性分析 48
4.3 迴歸結果分析 50
4.4 敏感性分析 65
4.5 總結 66
第五章、 結論與建議 69
5.1 結論 69
5.2 研究貢獻 70
5.3 建議 71
參考文獻 72
論文參考文獻:中文部份
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