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https://ah.lib.nccu.edu.tw/handle/140.119/76244| DC Field | Value | Language |
|---|---|---|
| dc.contributor.advisor | 王信實<br>李文傑 | zh_TW |
| dc.contributor.advisor | Wong, Shinn Shyr<br>Lee, Jeff | en_US |
| dc.contributor.author | 施布恩 | zh_TW |
| dc.contributor.author | Shi Buen | en_US |
| dc.creator | 施布恩 | zh_TW |
| dc.creator | Buen, Shi | en_US |
| dc.date | 2014 | en_US |
| dc.date.accessioned | 2015-07-01T06:59:21Z | - |
| dc.date.available | 2015-07-01T06:59:21Z | - |
| dc.date.issued | 2015-07-01T06:59:21Z | - |
| dc.identifier | G0101258034 | en_US |
| dc.identifier.uri | http://nccur.lib.nccu.edu.tw/handle/140.119/76244 | - |
| dc.description | 碩士 | zh_TW |
| dc.description | 國立政治大學 | zh_TW |
| dc.description | 經濟學系 | zh_TW |
| dc.description | 101258034 | zh_TW |
| dc.description | 103 | zh_TW |
| dc.description.abstract | 本研究首先利用修正的Jones模型對申請上市企業的盈餘管理狀況進行實證研究。然後再以政府的產業發展規劃作為切入點，利用實證研究的結果來找出政府的產業發展規劃對企業的盈餘管理行為產生影響的證據。\n本研究的實證結果分別從行業之間的差別、年度之間的差別、申請上市板塊之間的差別三方面，為本研究提出的假設提供了證據，有力地支持了政府的產業發展規劃會對企業的盈餘管理行為產生影響這一觀點。 | zh_TW |
| dc.description.abstract | In this research the Modified Jones Model is introduced to detect the earnings management potentially existing in the private firms in the application process of initial public offerings. The planned industrial policy recently formulated by the Chinese government is hypothesized to influence the degree of earnings management for those pre-IPO firms in the specific industries highlighted by the governmental industrial policy. The empirical results support the facts the earnings management taken by pre-IPO firms is affected by the government’s industrial policies. Besides, this paper also provides evidence to conclude different pre-IPO firm’s earnings management in terms of industries, accounting years before first IPO applications, and targeted application boards. This research would shed some light on the regulation of manipulated earnings management of pre-IPO based on the rich empirical results provided. | en_US |
| dc.description.tableofcontents | 第一章 緒論……………………………………………………………01\n第一節 研究背景與意義…………………………………………01\n第二節 故事大綱…………………………………………………04\n第二章 文獻回顧………………………………………………………08\n第一節 關於盈餘管理基本理論的文獻回顧……………………08\n第二節 關於IPO公司盈餘管理的文獻回顧……………………11\n第三節 關於盈餘管理計量模型的文獻回顧……………………13\n第三章 模型與變數介紹………………………………………………18\n第一節 模型介紹…………………………………………………18\n第二節 變數介紹…………………………………………………20\n第四章 資料的介紹、搜集與整理 ………………………………… 22\n第五章 敘述統計與主要假說…………………………………………27\n第一節 敘述統計…………………………………………………27\n第二節 主要假說…………………………………………………34\n第六章 實證結果………………………………………………………35\n第一節 模型參數估計結果………………………………………35\n第二節 預披露企業盈餘管理程度………………………………37\n第七章 結論……………………………………………………………41\n第八章 參考文獻………………………………………………………42\n附錄一 A股市場公開發行股票中法律制度及相關規定……………45\n附錄二 預披露機制出臺的背景………………………………………46\n附錄三 公司盈餘管理的主要方法……………………………………47\n附錄四 模型回歸結果表………………………………………………50\n附錄五 預披露企業盈餘管理程度匯總………………………………54 | zh_TW |
| dc.format.extent | 1131291 bytes | - |
| dc.format.mimetype | application/pdf | - |
| dc.source.uri | http://thesis.lib.nccu.edu.tw/record/#G0101258034 | en_US |
| dc.subject | 盈餘管理 | zh_TW |
| dc.subject | 產業發展規劃 | zh_TW |
| dc.subject | 實證研究 | zh_TW |
| dc.subject | Earnings management | en_US |
| dc.subject | Industrial policies | en_US |
| dc.subject | Empirical study | en_US |
| dc.title | 中國大陸申請上市企業盈餘管理問題的實證研究 | zh_TW |
| dc.title | An Empirical Study on Earnings Management in China | en_US |
| dc.type | thesis | en |
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Bharat A. and Omesh Kini(1994),The Post-issue Operating Performance of IPO Firms. Journal of Finance. Vol.49, No.5, pp.1699-1726.\n[16] J. Aharony, C. J. Lee, and T. J. Wong（2000），Financial Packaging of IPO Firms in China. Journal of Accounting Research, 38, pp.103-126.\n[17] Paul K Chaney, Craig M Lewis(1998), Income Smoothing and Underperformance in Initial Public Offerings. Journal of Corporate Finance. Vol4, Issue.1, pp.1-29.\n[18] Michael Firth(1998), IPO Profit Forecasts and Their Role in Signaling Firm Value and Explaining Post-listing Returns. Applied Financial Economics Vol8, Issue.1, pp.29-39.\n[19] Larry L. Ducharme , Paul H. Malatesta , Stephan E. Sefcik (2001), Earnings Management: IPO Valuation and Subsequent Performance. Journal of Accounting Auditing and Finance. 16, pp.369-396.\n[20] Gian Luca Clementi(2002), IPOs and The Growth of Firms. Garnegie Mellon University, Working Paper, No.04-23.\n[21] Paul Hribar and Daniel W. Collins(2002), Errors in Estimating Accruals: Implications for Empirical Research. Journal of Accounting Research. Vol.40, Issue.1, pp.105-134.\n[22] P. M. Healy(1985), The Effect of Bonus Schemes on Accounting Decisions. Journal of Accounting and Economics 7, pp.85-107.\n[23] DeAngelo L.(1986), Accounting Numbers as Market Valuation Substitutes: A Study of Management Buyouts of Public Shareholders. The Accounting Review, Vol.61, No.3, pp.400-420.\n[24] Jones J. J.(1991), Earnings Management During Import Relief Investigations. Journal of Accounting Research. Vol.29, No.3, pp.193-228.\n[25] Dechow P. M., Sloan R. G. and Sweeney, A. P.(1995), Detecting earnings management. The Accounting Review, Vol.70, No.2, pp.193-225.\n[26] Dechow P. M., Sloan(1991), Executive incentives and the horizon problem: An empirical investigation. Journal of Accounting and Economics. Vol.14, Issue.1, pp.51-89.\n[27] Mark L. DeFond, James Jiambalvo(1994), Debt covenant violation and manipulation of accruals . Journal of Accounting & Economics. Vol.17, No.1-2, pp.145-176.\n[28] S.P. Kothari (2005), Performance Matched Discretionary Accrual Measures. Journal of Accounting & Economics, Vol.39, No.1, pp.163–197.\n[29] Christian Leuz, Dhananjay Nandab, Peter D. Wysockic(2003), Earnings management and investor protection: an international comparison. Journal of Financial Economics 69,pp.505–527.\n[30] Guay W., Kothari, S., Watts, R.（1996）, A market-based evaluation of discretionary accrual models, Journal of Accounting Research 34, pp.83-105. [31] Eli Bartov Stephen R. Goldberg and Myung-Sun Kim(2001), The Valuation-relevance of Earnings and Cash Flows: an International Perspective. Journal of International Financial Management & Accounting Vol.12, Issue.2, pp.103-132.\n[32] S.P. Kothari, Andrew Leone and Charles E. Wasley(2005), Performance matched discretionary accrual measures. Journal of Accounting and Economics, 2005, Vol.39, Issue.1, pp.163-197.\n[33] Sok-Hyon Kang and K. Sivaramakrishnan(1995), Issues in Testing Earnings Management and an Instrumental Variable Approach. Journal of Accounting Research. Vol. 33, No.2, pp.353-367.\n[34] Yoon S., and G. Miler(2002), Cash from Operations and Earnings Management in Korea. The International Journal of Accounting. Vol.37, No.4, pp.395-412.\n[35] 張宗益，黃新建(2003)，我國上市公司首次公開發行股票中的盈餘管理實證研究。經濟論壇，10， pp.37-39。\n[36] 陳武朝，張泓(2004)，盈餘管理、審計師變更與審計獨立性。會計研究，8，pp.81-86。 | zh_TW |
| item.openairetype | thesis | - |
| item.cerifentitytype | Publications | - |
| item.openairecristype | http://purl.org/coar/resource_type/c_46ec | - |
| item.fulltext | With Fulltext | - |
| item.grantfulltext | open | - |
| Appears in Collections: | 學位論文 | |
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| 803401.pdf | 1.1 MB | Adobe PDF2 | View/Open |
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