| dc.contributor | 會計系 | |
| dc.creator (作者) | 詹凌菁 | |
| dc.date (日期) | 2018-04 | |
| dc.date.accessioned | 14-May-2026 15:26:37 (UTC+8) | - |
| dc.date.available | 14-May-2026 15:26:37 (UTC+8) | - |
| dc.date.issued (上傳時間) | 14-May-2026 15:26:37 (UTC+8) | - |
| dc.identifier.uri (URI) | https://ah.lib.nccu.edu.tw/item?item_id=182589 | - |
| dc.description.abstract (摘要) | 盈餘平穩化是公司進行財務報導時普遍的一種作法。然而，關於盈餘平穩化有兩種不同看法： 對於市場是有利或損害。本研究計畫探討借款公司盈餘平穩化對於聯貸契約條件(包括價格與 非價格契約條件)，以及銀行聯貸所有權結構之影響。本研究認為借款公司盈餘平穩化與聯貸 契約條件及聯貸所有權結構之間的關聯性會受到借款公司管理階層能力的影響而有不同結 果。此外，由於外國銀行相對於本地銀行較為依賴借款公司的財務報表資訊，因此，外國銀 行可能偏好盈餘較為平穩之借款公司。若借款公司之盈餘平穩化具有資訊性，則外國銀行可 能提供借款公司較有利的貸款契約條件以及吸引更多外國銀行參與聯貸。 | |
| dc.description.abstract (摘要) | Earnings smoothing is a wide-spread practice in financial reporting. However, there are two opposing viewpoints of earnings smoothing, whether it is better characterized as beneficial or detrimental to the market. This study investigates the extent to which borrowers’ earnings smoothing affects price and non-price contract terms and the loan ownership structure in the syndicated loan market. We argue that the association between borrowers’ earnings smoothing and contract terms and loan ownership structure is conditional on managerial ability of the borrowing firm. Moreover, foreign banks rely more on financial statement information and may have greater preference for borrowers’ with smoothed income than local banks. If borrowers’ earnings smoothing is informative, we are likely to observe more favorable contract terms provided by foreign banks and more foreign banks participating in a loan syndicate. | |
| dc.format.extent | 116 bytes | - |
| dc.format.mimetype | text/html | - |
| dc.relation (關聯) | 科技部, MOST105-2410-H004-082, 105.08-106.07 | |
| dc.subject (關鍵詞) | 盈餘平穩化; 管理階層能力; 銀行聯貸 | |
| dc.subject (關鍵詞) | Earnings smoothing; managerial ability; syndicated loan | |
| dc.title (題名) | 盈餘平穩化與管理階層能力：來自聯貸市場的證據 | |
| dc.title (題名) | Earnings Smoothing and Managerial Ability: Evidence from the Syndicated Loan Market | |
| dc.type (資料類型) | report | |
