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題名 班佛定律與特徵數字之偵測─以台灣上市櫃公司為例
Benford’s law and the detection by feature number- an example of Taiwan listed and OTC companies作者 陳彥倫 貢獻者 戚務君
陳彥倫關鍵詞 班佛法則
盈餘管理
財報重編
Benford’s law
Earnings management
Restatement of financial statement日期 2017 上傳時間 31-七月-2017 10:55:50 (UTC+8) 摘要 近二十年來，許多國內外規模大型的上市櫃公司因經濟情況的不穩定受到極大的影響，但為了使帳務好看，所以利用窗飾計巧使得報表美化。導致後續有許多財務報導重編、盈餘虛增等負面消息接連發生。這些訊息使得市場投資者感到不安，且不僅打亂原本資本市場的秩序，也使得社會大眾對整體市場的信任也相對減少，導致投資行為受到改變。過去文獻曾指出班佛法則可用來偵測財務報表數據是否盈餘管理，本研究的目的運用班佛法則針對台灣上市櫃公司之財務比率找出特徵數字，這些特徵數字是否可以偵測財報可能有誤。研究結果發現管理當局偏好於操弄淨利和 EPS 等與盈餘性值相關的會計項目；在損益表中，營業收入相關比率有高估的現象，費用類的有低估的現象；而的確形成紅旗警訊的特徵數字可以用來偵測財報有誤。
In the last 20 years ago, many public company had larger capital were affected by the economic instability. They wanted to keep the reports in good-looking; thus, they use some skill like window dressing to achieve their purpose. This worst news like many financial reports needed to restate or inflated earnings communicate to public investors, and lead to investors feel anxious. These things result in the original market fall into disorder. General public loss their mind to believe the market and change their investment behavior. In the past, the former research found that they use the Benford’s Law to detect whether the financial reports have earnings management. The purpose of this study was to investigate whether the feature figure obtained from using Benford’s Law to measure the financial ratios from public company in Taiwan can detect the misstatement. The result is the managers prefer manipulate the account which has surplus nature like the net income and earnings-per-share. In the income statement, you will note the ratios are relative to income or earnings will be overestimate; on the other hand, the ratios are relative to cost or loss will be underestimate. And the flag made from the feature figure can detect whether the financial report have the misstatement.參考文獻 林果契，2009，台股消失的股號啟示錄 下市關鍵就在公司治理，財訊雙週刊 第 493 期，166-171頁\n李儒哲，2001，我國企業盈餘管理手法之研究，稅務研究月刊第八十八期專 題。\n范榮靖，2011，27年來，241家企業爆發經營危機 49家企業重返市場的關鍵，《遠見雜誌》第273期\n陳樹，2002，我國企業盈餘操縱問題之誘因、影響與因應對策，當代會計 第三卷 第二期\n彭杏珠，2009，152家企業的下市啟示錄 一兆台幣的一堂課，《遠見雜誌》第273期\n廖益均，2016，班佛定律與「人造數字」真測，貨幣信用評等，20-32頁\n臺灣證券交易所，2015，美國證券 市場相關制度\n鄭丁旺，2002，未雨綢繆健全證券市場，會計研究月刊，第 201 期:頁 11\nAmy Patricia Sweeney, (1994) Debt-covenant violations and managers’ accounting responses Journal of Accounting and Economics, Vol.17 pp:1994\nBenford F., 1938, The law of anomalous numbers, Proceeding of the American Philosophical Society, Vol. 78, No. 4 (Mar. 31, 1938), pp. 551-572\nCarslaw. C.A.P.n. 1988) Anomalies in Income Numbers: Evidence of Goal Oriented Behavior, The Accounting Review, Vol.63, No.2, pp.321-327\nCindy Durtschi, William Hillison and Carl Pacini (2004) The Effective use of Benford`s Law to Assist in Detecting Fraud, Vol.5, No.1, pp. 17-34\nMessod D. Beneish, 1999, The detection of earnings manipulation, Financial Analysts Journal, Vol. 55, No. 5 (Sep. - Oct., 1999), pp. 24-36\nChristopher J. Skousen, Liming Guan, T. Sterling Wetzel (2004), Anomalies and \nUnusual Patterns in Reported Earnings: Japanese Managers Round Earnings, Journal of International Financial Management and Accounting, Volume 15, Issue 3, Pages 212–234\nDavid Burgstahler, Michael Eames (2006) Management of Earnings and Analysts` Forecasts to Achieve Zero and Small Positive Earnings Surprises, the journal of Business FINANCE and accounting Vol. 33, Issue 5-6, Pp:633–652\nDechow, P. M., R. G. Sloan, A. P. Sweeney (1996), Causes and consequences of \nearnings manipulation: an analysis of firms’ subject to enforcement actions by the \nSEC, Contemporary Accounting Research, Volume 13, Issue 1, Spring 1996, Pages 1–36, pp.1-36 \nDechow, P. M., R. G. Sloan, A. P. Sweeney (1995), Detecting Earnings Management, The Accounting Review, Vol 70 No.2 April 1995, pp.193-225. \nDegeorge F., Patel J., R. Zeckhauser (1999), Earnings Management to Exceed Thresholds, The Journal of business, Vol. 72, No. 1, pp. 1-33 \nDurtschi C., Hillison W., Pacini C. (2004), The Effective use of Benford`s Law to \nAssist in Detecting Fraud, Journal of Forensic Accounting, vol. V. pp.17-33\nFrançois Degeorge, Jayendu Patel and Richard Zeckhauser, (1999) Earnings Management to Exceed Thresholds, The Journal of Business, Vol. 72, No. 1, pp. 1-33\nHerrmann, D., W. Thomas (2005), Rounding of analysts’ forecasts, The Accounting Review Vol. 80, No. 3, pp. 805-823\nHill, T. (1995), Base-invariance implies Benford’s Law, American Mathematical Society, Volume 123, Number 3\nHill, T. (1996), A statistical derivation of the significant-digit law, Statistical Science Vol 10, No4, 354-363 \nJones, J. J. (1991), Earning Management During Import Relief Investigation, Journal of Accounting and Research: Autumn, pp.193-228. \nLiming Guan, Daoping He, David Yang (2006), Auditing, integral approach to quarterly reporting, and cosmetic earnings management, Managerial Auditing Journal, 21(6), pp.569-581. \nLiming Guan, Steven Daoping He, John Mc Eldowney (2008), Window Dressing\nin Reported Earnings, Commercial Lending Review. \nLiming Guan, Fengyi Lin, Wenchang Fang (2009), Heaping in Reported Earniings: Evidence from Monthly Financial Reports of Taiwanese Firms in Reported Earnings, Commercial Lending Review. \nLiming Guan, Fengyi Lin, Wenchang Fang (2009), Heaping in Reported Earniings: Evidence from Monthly Financial Reports of Taiwanese Firms, \nMark J Nigrini (1996), A taxpayer compliance application of Benford`s Law, The \nJournal of the American Taxation Association, 18(1), pp.72-91. \nMark J Nigrini, Linda J Mittermaier (1997), The use of Benford`s Law as an aid in \nanalytical procedures, Auditing: A Journal of Practice and Theory, 16(2). \nNewcomb S. (1881), Note on the frequency of use of the different digits in natural \nnumbers, American Journal of Mathematics, Vol. 4, No. 1., pp. 39-40. Patricia M. Dechow, Richard G. Sloan, Amy P. Sweeney, (1995), Detecting Earnings Management, The Accounting Review, Vol. 70, No. 2, pp. 193-225\nPeter N. Posch, Welf A. Kreiner (2006), Analysing digits for portfolio formation \nand index tracking, Journal of Asset Management, Vol.7, No. 1, April, 2006, pp.69–80. \nRicardo J Rodriguez (2004), First Significant Digit Patterns from Mixtures of Uniform Distributions, The American Statistician, Vol. 58, No. 1, pp. 64-71\nSchipper K. (1989), Commentary on earnings management, Accounting Horizons, Dec89, Vol. 3 Issue 4, p91 \nPatricia M. Dechow, Richard G. Sloan, Amy P. Sweeney, (1995), Detecting Earnings Management, The Accounting Review, Vol. 70, No. 2, pp. 193-225\nThomas, Jacob K. (1989), Unusual patterns in reported earnings, The Accounting \nReview, Vol. 64, No. 4, pp. 773-787 描述 碩士
國立政治大學
會計學系
104353003資料來源 http://thesis.lib.nccu.edu.tw/record/#G0104353003 資料類型 thesis dc.contributor.advisor 戚務君 zh_TW dc.contributor.author (作者) 陳彥倫 zh_TW dc.creator (作者) 陳彥倫 zh_TW dc.date (日期) 2017 en_US dc.date.accessioned 31-七月-2017 10:55:50 (UTC+8) - dc.date.available 31-七月-2017 10:55:50 (UTC+8) - dc.date.issued (上傳時間) 31-七月-2017 10:55:50 (UTC+8) - dc.identifier (其他 識別碼) G0104353003 en_US dc.identifier.uri (URI) https://ah.lib.nccu.edu.tw/item?item_id=128289 - 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 (描述) 104353003 zh_TW dc.description.abstract (摘要) 近二十年來，許多國內外規模大型的上市櫃公司因經濟情況的不穩定受到極大的影響，但為了使帳務好看，所以利用窗飾計巧使得報表美化。導致後續有許多財務報導重編、盈餘虛增等負面消息接連發生。這些訊息使得市場投資者感到不安，且不僅打亂原本資本市場的秩序，也使得社會大眾對整體市場的信任也相對減少，導致投資行為受到改變。過去文獻曾指出班佛法則可用來偵測財務報表數據是否盈餘管理，本研究的目的運用班佛法則針對台灣上市櫃公司之財務比率找出特徵數字，這些特徵數字是否可以偵測財報可能有誤。研究結果發現管理當局偏好於操弄淨利和 EPS 等與盈餘性值相關的會計項目；在損益表中，營業收入相關比率有高估的現象，費用類的有低估的現象；而的確形成紅旗警訊的特徵數字可以用來偵測財報有誤。 zh_TW dc.description.abstract (摘要) In the last 20 years ago, many public company had larger capital were affected by the economic instability. They wanted to keep the reports in good-looking; thus, they use some skill like window dressing to achieve their purpose. This worst news like many financial reports needed to restate or inflated earnings communicate to public investors, and lead to investors feel anxious. These things result in the original market fall into disorder. General public loss their mind to believe the market and change their investment behavior. In the past, the former research found that they use the Benford’s Law to detect whether the financial reports have earnings management. The purpose of this study was to investigate whether the feature figure obtained from using Benford’s Law to measure the financial ratios from public company in Taiwan can detect the misstatement. The result is the managers prefer manipulate the account which has surplus nature like the net income and earnings-per-share. In the income statement, you will note the ratios are relative to income or earnings will be overestimate; on the other hand, the ratios are relative to cost or loss will be underestimate. And the flag made from the feature figure can detect whether the financial report have the misstatement. en_US dc.description.tableofcontents 第一章 緒論 7\n第一節 研究動機 7\n第二節 研究問題 10\n第三節 研究架構 11\n第二章 文獻探討 13\n第一節 財務報表重要發展歷史 13\n第二節 盈餘管理與盈餘操弄 16\n第三節 班佛起源以及應用 19\n第四節 盈餘管理與班佛法則之相關研究 27\n第三章 研究設計 30\n第一節 假說設立 30\n第二節 實證模型與變數衡量 32\n第三節 資料來源與樣本選取 40\n第四章 實證結果與分析 41\n第一節 卡方適合度檢定 41\n第二節 數字特徵 44\n第三節 實證之迴歸結果 52\n第五章 結論與建議 56\n第一節 結論 56\n第二節 研究貢獻 56\n第三節 研究限制 57\n參考文獻 58 zh_TW dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0104353003 en_US dc.subject (關鍵詞) 班佛法則 zh_TW dc.subject (關鍵詞) 盈餘管理 zh_TW dc.subject (關鍵詞) 財報重編 zh_TW dc.subject (關鍵詞) Benford’s law en_US dc.subject (關鍵詞) Earnings management en_US dc.subject (關鍵詞) Restatement of financial statement en_US dc.title (題名) 班佛定律與特徵數字之偵測─以台灣上市櫃公司為例 zh_TW dc.title (題名) Benford’s law and the detection by feature number- an example of Taiwan listed and OTC companies en_US dc.type (資料類型) thesis en_US dc.relation.reference (參考文獻) 林果契，2009，台股消失的股號啟示錄 下市關鍵就在公司治理，財訊雙週刊 第 493 期，166-171頁\n李儒哲，2001，我國企業盈餘管理手法之研究，稅務研究月刊第八十八期專 題。\n范榮靖，2011，27年來，241家企業爆發經營危機 49家企業重返市場的關鍵，《遠見雜誌》第273期\n陳樹，2002，我國企業盈餘操縱問題之誘因、影響與因應對策，當代會計 第三卷 第二期\n彭杏珠，2009，152家企業的下市啟示錄 一兆台幣的一堂課，《遠見雜誌》第273期\n廖益均，2016，班佛定律與「人造數字」真測，貨幣信用評等，20-32頁\n臺灣證券交易所，2015，美國證券 市場相關制度\n鄭丁旺，2002，未雨綢繆健全證券市場，會計研究月刊，第 201 期:頁 11\nAmy Patricia Sweeney, (1994) Debt-covenant violations and managers’ accounting responses Journal of Accounting and Economics, Vol.17 pp:1994\nBenford F., 1938, The law of anomalous numbers, Proceeding of the American Philosophical Society, Vol. 78, No. 4 (Mar. 31, 1938), pp. 551-572\nCarslaw. C.A.P.n. 1988) Anomalies in Income Numbers: Evidence of Goal Oriented Behavior, The Accounting Review, Vol.63, No.2, pp.321-327\nCindy Durtschi, William Hillison and Carl Pacini (2004) The Effective use of Benford`s Law to Assist in Detecting Fraud, Vol.5, No.1, pp. 17-34\nMessod D. Beneish, 1999, The detection of earnings manipulation, Financial Analysts Journal, Vol. 55, No. 5 (Sep. - Oct., 1999), pp. 24-36\nChristopher J. Skousen, Liming Guan, T. Sterling Wetzel (2004), Anomalies and \nUnusual Patterns in Reported Earnings: Japanese Managers Round Earnings, Journal of International Financial Management and Accounting, Volume 15, Issue 3, Pages 212–234\nDavid Burgstahler, Michael Eames (2006) Management of Earnings and Analysts` Forecasts to Achieve Zero and Small Positive Earnings Surprises, the journal of Business FINANCE and accounting Vol. 33, Issue 5-6, Pp:633–652\nDechow, P. M., R. G. Sloan, A. P. Sweeney (1996), Causes and consequences of \nearnings manipulation: an analysis of firms’ subject to enforcement actions by the \nSEC, Contemporary Accounting Research, Volume 13, Issue 1, Spring 1996, Pages 1–36, pp.1-36 \nDechow, P. M., R. G. Sloan, A. P. Sweeney (1995), Detecting Earnings Management, The Accounting Review, Vol 70 No.2 April 1995, pp.193-225. \nDegeorge F., Patel J., R. Zeckhauser (1999), Earnings Management to Exceed Thresholds, The Journal of business, Vol. 72, No. 1, pp. 1-33 \nDurtschi C., Hillison W., Pacini C. (2004), The Effective use of Benford`s Law to \nAssist in Detecting Fraud, Journal of Forensic Accounting, vol. V. pp.17-33\nFrançois Degeorge, Jayendu Patel and Richard Zeckhauser, (1999) Earnings Management to Exceed Thresholds, The Journal of Business, Vol. 72, No. 1, pp. 1-33\nHerrmann, D., W. Thomas (2005), Rounding of analysts’ forecasts, The Accounting Review Vol. 80, No. 3, pp. 805-823\nHill, T. (1995), Base-invariance implies Benford’s Law, American Mathematical Society, Volume 123, Number 3\nHill, T. (1996), A statistical derivation of the significant-digit law, Statistical Science Vol 10, No4, 354-363 \nJones, J. J. (1991), Earning Management During Import Relief Investigation, Journal of Accounting and Research: Autumn, pp.193-228. \nLiming Guan, Daoping He, David Yang (2006), Auditing, integral approach to quarterly reporting, and cosmetic earnings management, Managerial Auditing Journal, 21(6), pp.569-581. \nLiming Guan, Steven Daoping He, John Mc Eldowney (2008), Window Dressing\nin Reported Earnings, Commercial Lending Review. \nLiming Guan, Fengyi Lin, Wenchang Fang (2009), Heaping in Reported Earniings: Evidence from Monthly Financial Reports of Taiwanese Firms in Reported Earnings, Commercial Lending Review. \nLiming Guan, Fengyi Lin, Wenchang Fang (2009), Heaping in Reported Earniings: Evidence from Monthly Financial Reports of Taiwanese Firms, \nMark J Nigrini (1996), A taxpayer compliance application of Benford`s Law, The \nJournal of the American Taxation Association, 18(1), pp.72-91. \nMark J Nigrini, Linda J Mittermaier (1997), The use of Benford`s Law as an aid in \nanalytical procedures, Auditing: A Journal of Practice and Theory, 16(2). \nNewcomb S. (1881), Note on the frequency of use of the different digits in natural \nnumbers, American Journal of Mathematics, Vol. 4, No. 1., pp. 39-40. Patricia M. Dechow, Richard G. Sloan, Amy P. Sweeney, (1995), Detecting Earnings Management, The Accounting Review, Vol. 70, No. 2, pp. 193-225\nPeter N. Posch, Welf A. Kreiner (2006), Analysing digits for portfolio formation \nand index tracking, Journal of Asset Management, Vol.7, No. 1, April, 2006, pp.69–80. \nRicardo J Rodriguez (2004), First Significant Digit Patterns from Mixtures of Uniform Distributions, The American Statistician, Vol. 58, No. 1, pp. 64-71\nSchipper K. (1989), Commentary on earnings management, Accounting Horizons, Dec89, Vol. 3 Issue 4, p91 \nPatricia M. Dechow, Richard G. Sloan, Amy P. Sweeney, (1995), Detecting Earnings Management, The Accounting Review, Vol. 70, No. 2, pp. 193-225\nThomas, Jacob K. (1989), Unusual patterns in reported earnings, The Accounting \nReview, Vol. 64, No. 4, pp. 773-787 zh_TW
