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https://ah.lib.nccu.edu.tw/handle/140.119/98651| DC Field | Value | Language |
|---|---|---|
| dc.contributor.advisor | 王信實<br>李文傑 | zh_TW |
| dc.contributor.advisor | Wang, Shinn Shyr<br>Lee, Wen Chieh | en_US |
| dc.contributor.author | Takashi Miura | zh_TW |
| dc.creator | Miura, Takashi | zh_TW |
| dc.date | 2016 | en_US |
| dc.date.accessioned | 2016-07-01T07:25:35Z | - |
| dc.date.available | 2016-07-01T07:25:35Z | - |
| dc.date.issued | 2016-07-01T07:25:35Z | - |
| dc.identifier | G0103258042 | en_US |
| dc.identifier.uri | http://nccur.lib.nccu.edu.tw/handle/140.119/98651 | - |
| 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 | 103258042 | zh_TW |
| dc.description.abstract | This study investigates an appropriate accrual-based model in detecting earnings management (EM) of Chinese firms undergoing initial public offering (IPO) process. The mainstream literatures show that state-owned enterprise (SOE) has involved with less earnings management (EM) than non-state-owned enterprise (NSOE) in pre-IPO market from 2003 to 2009. The reason is that SOE could borrow money from bank, compared to NSOE. However, SOE has been proven to conduct stronger EMs in pre-IPO market during 2011 to 2013 by manipulating with property plant and equipment (PPE), the flows of account receivable (AR) and long-term debt (LTD). Besides, I also suggest a new accrual-based model that could better fit into the unique features of Chinese firms in their process of IPO application. | en_US |
| dc.description.tableofcontents | I. INTRODUCTION 5\nII. LITERATURE REVIEW 7\nReview of earnings management in China 7\nResearch method in detecting earnings management 7\nIntertwined relationship between Chinese companies and government 8\nAccounting items relating to discretionary accruals 9\nIII. HYPOTHESIS DEVELOPMENT 10\nPrevious studies on basic regression model 10\nApplication of the accrual model in the developing counties 10\nThe accrual model with Chinese characteristic 11\nFactor of earnings management in Chinese pre-IPO companies 12\nIV. STATISTICAL ISSUES 13\nV. MEASURING DISCRETIONARY ACCRUALS 15\nData Selection 15\nDecomposition of Total Accrual 15\nAccrual-Based Model 16\ni. The modified Jones model 16\nii. Yoon (2006) model 16\niii. The new model 18\nVI. EXPERIMENTAL DESIGN 19\nSample Construction 19\ni. Utilized Sample 19\nii. Identification of SOE 19\nData Analysis 19\nDifference Test for Earnings Management 20\nVII. THE EMPIRICAL RESULTS 21\nVIII. CONCLUSIONS AND IMPLICATIONS 35 | zh_TW |
| dc.format.extent | 1417331 bytes | - |
| dc.format.mimetype | application/pdf | - |
| dc.source.uri | http://thesis.lib.nccu.edu.tw/record/#G0103258042 | en_US |
| dc.subject | Earnings management | en_US |
| dc.subject | State-owned enterprise | en_US |
| dc.subject | Non-state-owned enterprise | en_US |
| dc.subject | IPO market | en_US |
| dc.subject | Property plant and equipment | en_US |
| dc.subject | Long –term debt | en_US |
| dc.subject | Account receivable | en_US |
| dc.subject | Long –term debt | en_US |
| dc.title | IPO審查階段的公司盈餘管理初探：以中國大陸之國營企業及民營企業之比較為例 | zh_TW |
| dc.title | A comparative analysis of pre-IPO earnings management between SOE and NSOE in China | en_US |
| dc.type | thesis | en_US |
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| item.grantfulltext | open | - |
| item.openairecristype | http://purl.org/coar/resource_type/c_46ec | - |
| item.openairetype | thesis | - |
| item.fulltext | With Fulltext | - |
| item.cerifentitytype | Publications | - |
| Appears in Collections: | 學位論文 | |
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