| dc.contributor.advisor | 林宛瑩 | zh_TW |
| dc.contributor.author (Authors) | 吳慧貞 | zh_TW |
| dc.creator (作者) | 吳慧貞 | zh_TW |
| dc.date (日期) | 2006 | en_US |
| dc.date.accessioned | 11-Sep-2009 17:27:32 (UTC+8) | - |
| dc.date.available | 11-Sep-2009 17:27:32 (UTC+8) | - |
| dc.date.issued (上傳時間) | 11-Sep-2009 17:27:32 (UTC+8) | - |
| dc.identifier (Other Identifiers) | G0094353051 | en_US |
| dc.identifier.uri (URI) | https://nccur.lib.nccu.edu.tw/handle/140.119/30209 | - |
| dc.description (描述) | 碩士 | zh_TW |
| dc.description (描述) | 國立政治大學 | zh_TW |
| dc.description (描述) | 會計研究所 | zh_TW |
| dc.description (描述) | 94353051 | zh_TW |
| dc.description (描述) | 95 | zh_TW |
| dc.description.abstract (摘要) | 本研究以遞延所得稅費用作為衡量盈餘管理之代理變數，探討遞延所得稅費用及其組成項目與避免報導虧損行為間之關聯性，並加入股權結構、獨立董監及審計品質，檢視公司治理特性是否可有效降低管理當局利用遞延所得稅費用之會計處理達成避免報導虧損行為的傾向。 本研究之實證結果顯示，遞延所得稅費用及其具裁決性之組成項目如與銷貨有關的遞延所得稅費用、未實現費用產生的遞延所得稅費用及與資產評價科目有關的遞延所得稅費用，均與避免報導虧損行為間存在顯著的關聯性，顯示管理當局利用裁量性遞延所得稅費用之認列及沖轉來調整盈餘，以達成特定的盈餘目標。本研究發現，遞延所得稅費用項目在裁量性應計項目外，對管理當局避免報導虧損之行為，提供了增額的解釋能力。此外，本研究發現公司治理變數與避免報導虧損之行為不存在顯著為負的關係，僅機構投資人持股與獨立董監席次比率對降低管理當局透過遞延所得稅費用項目達成避免報導虧損之行為，具有邊際的增額解釋能力。 | zh_TW |
| dc.description.abstract (摘要) | We assess the usefulness of deferred tax expense (DTE) in detecting earnings management. We investigate the relation between changes in deferred tax liability components using data hand-collected from firm’s income tax footnote disclosures and avoid reporting a loss. We also explore the relationship between the structure of ownership, the independent members of broad, audit quality and the usefulness of deferred tax expense (DTE) in detecting earnings management. Our empirical results show the changes in the net deferred tax liability (DTL) component related to sales accruals, revenue and expense accruals and reserves can be used to detect earnings management to avoid an earnings loss. We evaluate the deferred tax expense can be used to meet the earnings target: to avoid reporting a loss. Deferred tax expense is incrementally useful to modified Jones model abnormal accruals in detecting earnings management to avoid a loss. Our empirical results show institutional investors and the independent members of broad have negative relationship with earning management. | en_US |
| dc.description.tableofcontents | 第一章 緒論 1 第一節 研究動機與目的 1 第二節 研究問題與研究架構 5 第三節 論文架構 7 第二章 文獻探討 8 第一節 遞延所得稅的介紹 8 第二節 公司治理與盈餘管理 12 第三節 遞延所得稅與盈餘管理 15 第三章 研究方法 19 第一節 研究假說 19 第二節 實證模式與變數衡量 25 第三節 研究期間、樣本選取與資料來源 34 第四章 實證結果與分析 36 第一節 敘述性統計分析 36 第二節 相關性分析 42 第三節 迴歸模式分析結果 45 第四節 敏感性分析 53 第五章 結論與建議 57 第一節 研究結論 57 第二節 研究限制與建議 60 參考文獻 61 | zh_TW |
| dc.language.iso | en_US | - |
| dc.source.uri (資料來源) | http://thesis.lib.nccu.edu.tw/record/#G0094353051 | en_US |
| dc.subject (關鍵詞) | 遞延所得稅費用 | zh_TW |
| dc.subject (關鍵詞) | 盈餘門檻 | zh_TW |
| dc.subject (關鍵詞) | 股權結構 | zh_TW |
| dc.subject (關鍵詞) | 獨立董監 | zh_TW |
| dc.subject (關鍵詞) | 審計品質 | zh_TW |
| dc.subject (關鍵詞) | deferred tax expense | en_US |
| dc.subject (關鍵詞) | earnings target | en_US |
| dc.subject (關鍵詞) | the structure of ownership | en_US |
| dc.subject (關鍵詞) | the independent members of broad | en_US |
| dc.subject (關鍵詞) | audit quality | en_US |
| dc.title (題名) | 遞延所得稅與避免報導虧損行為之探討:以資訊電子產業為例 | zh_TW |
| dc.type (資料類型) | thesis | en |
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