1. NCCU Academic Hub
  2. Publications
  3. College of Commerce
  4. Theses
  5. Item

Publications-Theses

Article View/Open

Publication Export

Google ScholarTM

NCCU Library

Citation Infomation

Related Publications in TAIR

題名 新上市公司盈餘管理之研究
作者 連靜仙
LIAN, JING-XIAN
貢獻者 康榮寶
KANG, RONG-BAO
連靜仙
LIAN, JING-XIAN
關鍵詞 新上市
公司
盈餘管理
會計
日期 1993
1992
上傳時間 2-May-2016 15:15:32 (UTC+8)
摘要 本研究旨在探討新上市公司為裨益於新股上市承銷價格之計算，是否涉及藉由選擇
參考文獻 汪泱若，由會計與審計觀點論我國新上市股票之問題，台北華泰書局
，民國七十九年四月初版。
李振銘，我國股票上市公司自願性會計原則變動誘因之研究，國立政
治大學會計研究所碩士論文，民國八十年元月。
李金泉， SAS/PC 應用手冊，松崗電腦圖書資料有限公司，民國八十一
年五月初版。
何文賢，台灣證券發行市場股票承銷之研究，台灣大學商學研究所碩
士論文，民國七十四年七月。
康榮寶，企業所得平穩化之研究， 國立政治大學會計研究所碩士論文
，民國七十三年六月。
黃敏助，八十年代證券投資策略，鑫典，財團法人中華民國證券市場
發展基金會出版，民國八十年五月。
黃敏助，證券市場在轉型期的投資策略，鑫典，財團法人中華民國證
券市場發展基金會出版，民國八十年十一月。
彭昭英， SAS 與統計分析，格致圖書有限公司，民國七十九年十二月
再版。
戚芝君，新上市公司會計師聲譽與盈餘管理關係之研究，國立政治大
學會計研究所碩士論文，民國八十一年六月。
劉郁純，新上市股票承銷價格訂定方法之實證研究，國立政治大學會
計研究所碩士論文，民國八十一年六月。
鄭丁旺，中級會計學，第四版，自印，民國七十九年初版。
顏月珠，實用無母數統計方法，民國七十五年九月初版。
蘇慧芬，新上市公司上市前後年度盈餘窗飾之研究，國立政治大學會
計研究所碩士論文，民國八十一年六月。
財務會計準則公報第十七號，”現金流量表”，民國七十八年十二月
。

Affleck-Graves, John; Miller, Rebert E, "Regulatory and Procedural Effects
on the Underpricing of Initial Public Offerings," Journal of Financial
Research, Fall 1989, pp.193-202.
Allen, Franklin; Faulhaber, Gerald R., "Signaling by Underpricing in the
IPO Market," Journal of Financial Economics, Aug.1989,pp.303-323.
Ball, R., "Changes in Accounting Techniques and Stock Prices," Empirical
Research in Accounting ,1972, Supplement to Journal of Accounting
Research, X, pp.1-38.
Ball, R. and P. Brown, "Some Preliminary Evidence on the Association
Between the Earnings of a Firm, It`s Industry, and the Economy," Empirical
Research in Accounting: Selected Studies, Supplement to Vol.5,
Journal of Accounting Research, 1968, pp.55- 77.
Ball, R. and P. Brown, "An Empirical Evaluation of Accounting Income
Numbers," Journal of Accounting Research, Autumn 1968, pp.159-177.
Ball, R.J. and Foster, G., "Coporate Financial Reporting: A Methodological
Review of Empirical Research," Studies on Current Research Method-
ologies in Accounting: A Critical Evaluation, supplement to Vol. 20,
Journal of Accounting Research, 1982, pp.161-234.
Beatty, R.P., and R.E. Verrecchia,. "The Effect of a Mandated Accounting
Change on the Capitalization Process," Contemporary Accounting
Research, 1989, pp.4 72-493.
Bloch, E., Inside Investment Banking, Dow Jones-Irwin, Homewood, Ill.,1986.
Chan-J ane Lin, "Earnings Management: A Study of initial public offerings,"
unpublished working paper, National Taiwan University, 1992.
Christenson, C., "The Methodology of Positive Theory," The Accounting
Review, Jan. 1983, pp.1-22.
Clifford, W.S., "Alternative Methods for Raising Capital-Rights versus Underwritten
Offerings," Journal of Financial Economics, 1977, pp.273-307.
Copeland, R.M., "Income Smoothing, Empirical Research in Accounting: Selected
Studies," Supplement to Vo1.6, Journal of Acccounting Research,1968.
DeAngelo, L.E., "Accounting Numbers as Market Valuation Substitutes: A
Study of Management Buyouts of Public Stockholders," The Accounting
Review, July 1986, pp.400-420.
Deangelo, L.E., "Market Value Substitutes:Accounting Information and the
Valuation of Publicly-Traded Equity," Working Paper, The University
of Rochester, May 1988.
DeAngelo, L.E., "Managerial Competition, Information Costs, and Coporate
Governance: The Use of Accounting Performance Measures in
Proxy Contests," Journal of Accounting and Economics, 1988, pp.3-36.
Dhaliwal, D.S., "The Effect of the Firm`s Capital Structure on the Choice
of Accounting Methods," The Accounting Review, Jan. 1980, pp.78-84.
Friedlan, J. M., "Accounting information and the Pricing of Initial Public
Offerings," Ph.D. dissertation, University of Washington, 1990.
Shiue Fujiing N., HA PosHive Theory of Accounting Standards Determination:
The Case of Tai`J.ran," Unpublished Ph.D.dissertation, The George
Washington University, 1989.
Hagerman, R.L. and M.Zmijewski, "Some Economic Determinants of Accounting
Policy Choice," Journal of Accounting and Economics, Aug.
1979, pp.141-161.
Healy, P.M., "The Effect of Bonus Schemes on Accounting Decision," Journal
of Accounting and Economics, 1985, pp.85-107.
Hepworth,S.R., "Smoothing Periodic Income," The Accounting Review, Jan.1953,
pp.32-39.
Holthausen, R.W., "Evidence on the Effect of Bond Covenants Management
Compensation Contracts on the Choice of Accounting Techniques: The
Case of the Depreciation Switch-Back," Journal of Accounting and Economics,
Mar. 1981, pp.73-109.
Holthausen, R,W. and R.W. Leftwich, "The Economic Consequencies of Accounting
Choice: Implications of Costly Contracting and Monitoring,"
Journal of Accounting and Economics, Vol. 5 , 1983, pp.77-117.
Holthausen, R.\\V., "Accounting Method Choice: Opportunistic Behavior,
Efficient Contracting, and Information Perspectives," Journal of Accounting
and Economics, Vol. 12, 1990, pp.20 7~ 218.
Jensen, M.C., and W.H.Meckling, "Theory of Firm: Managerial Behavior,
Agency Costs and Ownership Structure," Journal of Financial Economics,
Oct. 1976, pp.305-360.
Ronen Joshua, "The Dual Role of Accounting:A Financial Economic Perspective,"
a chapter in the Handbook of Financial Economics) 1979,pp.415-454.
Liberty, S.E., and J.1. Zimmerman, "Labor Union Contract Negotiations
and Accounting Choice," The Accounting Review) Oct. 1986, pp.692-712.
McNichols, M., G.P. Wilson, and 1.E. DeAngelo, "Evidence of Earnings
Management from the Provision for Bad Debts: Discussion," Journal
of Accounting Research (Supplement), 1988, pp.32-40.
Moyer, S.E., "Capital Adequency Ratio Recaculations and Accounting Choices
in Commercial Banks," Journal of Accounting and Economics) 1988 .pp.123-154.
* Perez,R.C., Inside Investment Banking, Praeger Publishers, 1984.
Ronen, J., and S. Sadan, uThe Ups and Downs of Income Numbers: Intertemporal
Smoothing," Proceedings of the Conference on Topical Research
in Accounting) New York, New York University, 1976.
Ronen, J. and S. Sadan, Smoothing Numbers: Objectives) Means) and Implications,
Addison-Wesley Publishing Inc., 1981.
Wanda A. Wallace, Accounting Research Methods, Richard D. Irwin, Inc.,1991.
Watts, R. L., and J. L. Zimmerman, "Towards a Positive Theory of the
Determination of Accounting Standards," The Accounting Review) Jan.
1978, pp.52-77.
Watts, R. 1. and J. 1., Zimmerman, Positive Accounting Theory, Englewood
Cliffs, New Jersey, Prentice-;Hall, Inc., 1986.
Zmijewski, M., and R. Hagerman, "An Income Strategy Approach to the
Positive Theory of Accounting Standard Setting/Choice," Journal of
Accounting and Economics, Aug. 1981. pp. 129-149.

*轉載自其他文獻
描述 碩士
國立政治大學
會計學系
資料來源 http://thesis.lib.nccu.edu.tw/record/#B2002004331
資料類型 thesis
dc.contributor.advisor 康榮寶zh_TW
dc.contributor.advisor KANG, RONG-BAOen_US
dc.contributor.author (Authors) 連靜仙zh_TW
dc.contributor.author (Authors) LIAN, JING-XIANen_US
dc.creator (作者) 連靜仙zh_TW
dc.creator (作者) LIAN, JING-XIANen_US
dc.date (日期) 1993en_US
dc.date (日期) 1992en_US
dc.date.accessioned 2-May-2016 15:15:32 (UTC+8)-
dc.date.available 2-May-2016 15:15:32 (UTC+8)-
dc.date.issued (上傳時間) 2-May-2016 15:15:32 (UTC+8)-
dc.identifier (Other Identifiers) B2002004331en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/89191-
dc.description (描述) 碩士zh_TW
dc.description (描述) 國立政治大學zh_TW
dc.description (描述) 會計學系zh_TW
dc.description.abstract (摘要) 本研究旨在探討新上市公司為裨益於新股上市承銷價格之計算，是否涉及藉由選擇zh_TW
dc.description.tableofcontents 第一章　緒論‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧１
　第一節　研究背景與動機‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧１
　第二節　研究問題‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧２
　第三節　研究方法‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧３
　第四節　研究架構‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧４

第二章　文獻探討‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧７
　第一節　求是性會計理論之演繹‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧１１
　第二節　盈餘管理相關文獻之探討‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧１６

第三章　研究方法‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧３４
　第一節　觀念性架構‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧３４
　第二節　研究假設‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧３６
　第三節　名詞定義與變數衡量‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧４１
　第四節　樣本選取、資料蒐集暨研究期間‧‧‧‧‧‧‧‧‧‧‧‧‧‧５２
　第五節　資料分析方法‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧５６

第四章　實證結果與分析‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧６０
　第一節　公司上市前變動會計方法之實證‧‧‧‧‧‧‧‧‧‧‧‧‧‧６０
　第二節　公司上市前管理應計項目之實證‧‧‧‧‧‧‧‧‧‧‧‧‧‧６２
　第三節　影響盈餘管理之其他經濟因素分析‧‧‧‧‧‧‧‧‧‧‧‧‧９１
　第四節　實證結果彙總‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧９７

第五章　結論與建議‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧１００
　第一節　結論‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧１００
　第二節　研究限制‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧１０２
　第三節　對後續研究之建議‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧１０３

參考書目‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧１０５		zh_TW
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#B2002004331en_US
dc.subject (關鍵詞) 新上市zh_TW
dc.subject (關鍵詞) 公司zh_TW
dc.subject (關鍵詞) 盈餘管理zh_TW
dc.subject (關鍵詞) 會計zh_TW
dc.title (題名) 新上市公司盈餘管理之研究zh_TW
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) 汪泱若，由會計與審計觀點論我國新上市股票之問題，台北華泰書局
，民國七十九年四月初版。
李振銘，我國股票上市公司自願性會計原則變動誘因之研究，國立政
治大學會計研究所碩士論文，民國八十年元月。
李金泉， SAS/PC 應用手冊，松崗電腦圖書資料有限公司，民國八十一
年五月初版。
何文賢，台灣證券發行市場股票承銷之研究，台灣大學商學研究所碩
士論文，民國七十四年七月。
康榮寶，企業所得平穩化之研究， 國立政治大學會計研究所碩士論文
，民國七十三年六月。
黃敏助，八十年代證券投資策略，鑫典，財團法人中華民國證券市場
發展基金會出版，民國八十年五月。
黃敏助，證券市場在轉型期的投資策略，鑫典，財團法人中華民國證
券市場發展基金會出版，民國八十年十一月。
彭昭英， SAS 與統計分析，格致圖書有限公司，民國七十九年十二月
再版。
戚芝君，新上市公司會計師聲譽與盈餘管理關係之研究，國立政治大
學會計研究所碩士論文，民國八十一年六月。
劉郁純，新上市股票承銷價格訂定方法之實證研究，國立政治大學會
計研究所碩士論文，民國八十一年六月。
鄭丁旺，中級會計學，第四版，自印，民國七十九年初版。
顏月珠，實用無母數統計方法，民國七十五年九月初版。
蘇慧芬，新上市公司上市前後年度盈餘窗飾之研究，國立政治大學會
計研究所碩士論文，民國八十一年六月。
財務會計準則公報第十七號，”現金流量表”，民國七十八年十二月
。

Affleck-Graves, John; Miller, Rebert E, "Regulatory and Procedural Effects
on the Underpricing of Initial Public Offerings," Journal of Financial
Research, Fall 1989, pp.193-202.
Allen, Franklin; Faulhaber, Gerald R., "Signaling by Underpricing in the
IPO Market," Journal of Financial Economics, Aug.1989,pp.303-323.
Ball, R., "Changes in Accounting Techniques and Stock Prices," Empirical
Research in Accounting ,1972, Supplement to Journal of Accounting
Research, X, pp.1-38.
Ball, R. and P. Brown, "Some Preliminary Evidence on the Association
Between the Earnings of a Firm, It`s Industry, and the Economy," Empirical
Research in Accounting: Selected Studies, Supplement to Vol.5,
Journal of Accounting Research, 1968, pp.55- 77.
Ball, R. and P. Brown, "An Empirical Evaluation of Accounting Income
Numbers," Journal of Accounting Research, Autumn 1968, pp.159-177.
Ball, R.J. and Foster, G., "Coporate Financial Reporting: A Methodological
Review of Empirical Research," Studies on Current Research Method-
ologies in Accounting: A Critical Evaluation, supplement to Vol. 20,
Journal of Accounting Research, 1982, pp.161-234.
Beatty, R.P., and R.E. Verrecchia,. "The Effect of a Mandated Accounting
Change on the Capitalization Process," Contemporary Accounting
Research, 1989, pp.4 72-493.
Bloch, E., Inside Investment Banking, Dow Jones-Irwin, Homewood, Ill.,1986.
Chan-J ane Lin, "Earnings Management: A Study of initial public offerings,"
unpublished working paper, National Taiwan University, 1992.
Christenson, C., "The Methodology of Positive Theory," The Accounting
Review, Jan. 1983, pp.1-22.
Clifford, W.S., "Alternative Methods for Raising Capital-Rights versus Underwritten
Offerings," Journal of Financial Economics, 1977, pp.273-307.
Copeland, R.M., "Income Smoothing, Empirical Research in Accounting: Selected
Studies," Supplement to Vo1.6, Journal of Acccounting Research,1968.
DeAngelo, L.E., "Accounting Numbers as Market Valuation Substitutes: A
Study of Management Buyouts of Public Stockholders," The Accounting
Review, July 1986, pp.400-420.
Deangelo, L.E., "Market Value Substitutes:Accounting Information and the
Valuation of Publicly-Traded Equity," Working Paper, The University
of Rochester, May 1988.
DeAngelo, L.E., "Managerial Competition, Information Costs, and Coporate
Governance: The Use of Accounting Performance Measures in
Proxy Contests," Journal of Accounting and Economics, 1988, pp.3-36.
Dhaliwal, D.S., "The Effect of the Firm`s Capital Structure on the Choice
of Accounting Methods," The Accounting Review, Jan. 1980, pp.78-84.
Friedlan, J. M., "Accounting information and the Pricing of Initial Public
Offerings," Ph.D. dissertation, University of Washington, 1990.
Shiue Fujiing N., HA PosHive Theory of Accounting Standards Determination:
The Case of Tai`J.ran," Unpublished Ph.D.dissertation, The George
Washington University, 1989.
Hagerman, R.L. and M.Zmijewski, "Some Economic Determinants of Accounting
Policy Choice," Journal of Accounting and Economics, Aug.
1979, pp.141-161.
Healy, P.M., "The Effect of Bonus Schemes on Accounting Decision," Journal
of Accounting and Economics, 1985, pp.85-107.
Hepworth,S.R., "Smoothing Periodic Income," The Accounting Review, Jan.1953,
pp.32-39.
Holthausen, R.W., "Evidence on the Effect of Bond Covenants Management
Compensation Contracts on the Choice of Accounting Techniques: The
Case of the Depreciation Switch-Back," Journal of Accounting and Economics,
Mar. 1981, pp.73-109.
Holthausen, R,W. and R.W. Leftwich, "The Economic Consequencies of Accounting
Choice: Implications of Costly Contracting and Monitoring,"
Journal of Accounting and Economics, Vol. 5 , 1983, pp.77-117.
Holthausen, R.\\V., "Accounting Method Choice: Opportunistic Behavior,
Efficient Contracting, and Information Perspectives," Journal of Accounting
and Economics, Vol. 12, 1990, pp.20 7~ 218.
Jensen, M.C., and W.H.Meckling, "Theory of Firm: Managerial Behavior,
Agency Costs and Ownership Structure," Journal of Financial Economics,
Oct. 1976, pp.305-360.
Ronen Joshua, "The Dual Role of Accounting:A Financial Economic Perspective,"
a chapter in the Handbook of Financial Economics) 1979,pp.415-454.
Liberty, S.E., and J.1. Zimmerman, "Labor Union Contract Negotiations
and Accounting Choice," The Accounting Review) Oct. 1986, pp.692-712.
McNichols, M., G.P. Wilson, and 1.E. DeAngelo, "Evidence of Earnings
Management from the Provision for Bad Debts: Discussion," Journal
of Accounting Research (Supplement), 1988, pp.32-40.
Moyer, S.E., "Capital Adequency Ratio Recaculations and Accounting Choices
in Commercial Banks," Journal of Accounting and Economics) 1988 .pp.123-154.
* Perez,R.C., Inside Investment Banking, Praeger Publishers, 1984.
Ronen, J., and S. Sadan, uThe Ups and Downs of Income Numbers: Intertemporal
Smoothing," Proceedings of the Conference on Topical Research
in Accounting) New York, New York University, 1976.
Ronen, J. and S. Sadan, Smoothing Numbers: Objectives) Means) and Implications,
Addison-Wesley Publishing Inc., 1981.
Wanda A. Wallace, Accounting Research Methods, Richard D. Irwin, Inc.,1991.
Watts, R. L., and J. L. Zimmerman, "Towards a Positive Theory of the
Determination of Accounting Standards," The Accounting Review) Jan.
1978, pp.52-77.
Watts, R. 1. and J. 1., Zimmerman, Positive Accounting Theory, Englewood
Cliffs, New Jersey, Prentice-;Hall, Inc., 1986.
Zmijewski, M., and R. Hagerman, "An Income Strategy Approach to the
Positive Theory of Accounting Standard Setting/Choice," Journal of
Accounting and Economics, Aug. 1981. pp. 129-149.

*轉載自其他文獻		zh_TW