| dc.contributor.advisor | 林宛瑩 | zh_TW |
| dc.contributor.author (Authors) | 游智媛 | zh_TW |
| dc.creator (作者) | 游智媛 | zh_TW |
| dc.date (日期) | 2004 | en_US |
| dc.date.accessioned | 11-Sep-2009 17:35:44 (UTC+8) | - |
| dc.date.available | 11-Sep-2009 17:35:44 (UTC+8) | - |
| dc.date.issued (上傳時間) | 11-Sep-2009 17:35:44 (UTC+8) | - |
| dc.identifier (Other Identifiers) | G0923530011 | en_US |
| dc.identifier.uri (URI) | https://nccur.lib.nccu.edu.tw/handle/140.119/30283 | - |
| 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) | 92353001 | zh_TW |
| dc.description (描述) | 93 | zh_TW |
| dc.description.abstract (摘要) | 本研究針對國內1996至2003年68筆受證期局強制重編財報事件為研究對象，採個案與實證兼具之研究方法，探討財報強制重編之成因、外顯徵兆與經濟後果。 就財報強制重編之成因而言，本研究發現盈餘管理誘因亦適用於財報強制重編之情形；公司治理機制中控制權與所有權偏離程度的縮小、外部審計品質的提升與關係人交易之透明與簡單化，皆可以降低財報強制重編之機率。就財報強制重編之外顯徵兆，則發現會計師出具無保留以外之意見與損益品質的下降，為公司錯誤報導財務報表之重要指標。就財報強制重編之經濟後果，實證顯示財報強制重編與財務困難間具有顯著的關聯性。此外，本研究並發現財報重編影響的報表數愈多、金額幅度愈大、涉及業外非核心盈餘與投資損益之重編時，公司發生財務困難的可能性將顯著增加。 | zh_TW |
| dc.description.abstract (摘要) | This research employs both case study and empirical approaches to investigate the causes, demeanors and economic consequences of a sample of firms that were enforced by the Securities and future Bureau to restate their financial statements over the period of year 1996 to year 2003. The analysis of the causes of mandatory restatements shows that the motivations of earnings management also apply to the context of financial restatements. The firms with smaller deviation of control rights from the cash flow rights, higher audit quality and more transparency in related-party transactions help alleviate the probability of restatements. The results also indicate that unclean audit opinions and decrease in quality of earnings are important demeanors of misstatement of financial statements. In addition, firms are enforced to restate their financial statements are found to be significantly related to the occurrence of financial difficulties in the future. The findings show that the severer the materiality of the restatement in terms of the length of period, dollars, and the nature of the restatements, the higher the possibility of firms will experience financial difficulties. | en_US |
| dc.description.tableofcontents | 第壹章 緒論 1 第一節 研究動機與目的 1 第二節 研究架構與研究問題 4 第三節 論文架構 6 第三節 論文架構 7 第貳章 文獻探討 8 第一節 盈餘管理、財報不實與財務報表重編之意義 8 第二節 財務報表重編文獻探討 11 第參章 研究方法 18 第一節 個案探討 18 第二節 研究假說 32 第三節 模型設計 41 第四節 變數衡量 48 第五節 樣本選取與資料來源 64 第肆章、實證結果 67 第一節 樣本資料 67 第二節 財務報表強制重編之「內部成因」實證結果 76 第三節 財務報表強制重編之「外顯徵兆」實證結果 86 第四節 財務報表強制重編之「經濟後果」實證結果 95 第伍章 結論與建議 103 第一節 研究結論 103 第二節 研究限制 106 第三節 研究建議 107 參考文獻 108 【附錄一、財報強制重編個案探討∼三陽工業】 114 【附錄二、強制重編事件之重編原因彙整表】 127 | zh_TW |
| dc.language.iso | en_US | - |
| dc.source.uri (資料來源) | http://thesis.lib.nccu.edu.tw/record/#G0923530011 | en_US |
| dc.subject (關鍵詞) | 財務報表重編 | zh_TW |
| dc.subject (關鍵詞) | 財務困難 | zh_TW |
| dc.subject (關鍵詞) | 盈餘管理 | zh_TW |
| dc.subject (關鍵詞) | 公司治理 | zh_TW |
| dc.subject (關鍵詞) | 控制權偏離 | zh_TW |
| dc.subject (關鍵詞) | financial restatements | en_US |
| dc.subject (關鍵詞) | financial difficulty | en_US |
| dc.subject (關鍵詞) | earnings management | en_US |
| dc.subject (關鍵詞) | corporate governance | en_US |
| dc.subject (關鍵詞) | control right deviation | en_US |
| dc.title (題名) | 強制性財務報表重編之成因與後果 | zh_TW |
| dc.type (資料類型) | thesis | en |
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