Publications-Theses

Article View/Open

Publication Export

Google ScholarTM

NCCU Library

Citation Infomation

Related Publications in TAIR

題名 強制性財務報表重編之成因與後果
作者 游智媛
貢獻者 林宛瑩
游智媛
關鍵詞 財務報表重編
財務困難
盈餘管理
公司治理
控制權偏離
financial restatements
financial difficulty
earnings management
corporate governance
control right deviation
日期 2004
上傳時間 11-Sep-2009 17:35:44 (UTC+8)
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。
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.
參考文獻 一、中文部分
(新聞)
工商時報,1998.3.19,利用去料加工進行業績灌水 證管會全面查禁(13版)。
工商時報,1998.9.3,承接在建房地案 改採全部完工法認列(18版)。
工商時報,2001.1.1,張宏嘉告黃世惠連續背信(3版)。
工商時報,2003.9.25,檢調帶回太電上百箱資料(3版)。
經濟日報,2001.5.22,財務吃緊,華隆申請紓困(4版)。
經濟日報,2001.8.8,慶豐紓困案,銀行團同意展延一年(5版)。
經濟日報,2002.10.10,太電債權銀行,將同意展延借款(6版)。
經濟日報,2004.4.7,如果華隆案大量複製(2版)。
聯合報,2003.12.3,國華人壽掏空案,檢調大搜索(4版)。
Schipper, K. 1989. Comments on earnings management. Accounting Horizons 3:4(Dec): 91-102.
Sloan, R. G. 1996. Do stock prices fully reflect information in accruals and cash flows about future earnings? The Accounting Review 71(Jul):289-315.
U.S. General Accountability Office(GAO). 2002. Financial statement restatements: Trends, market impacts, regulatory responses and remaining challenges. Report 03-138. Washington D.C.:Government Printing Office.
Watt, R. and J. Zimmerman. 1980. The markets for independence and independent auditors. Unpublished manuscript, University of Rochester.
_______. 1986. Positive Accounting Theory. Englewood Cliffs, N.J.:Prentice- Hall.
(網頁)
證券投資人及期貨交易人保護中心網站:http://www.sfipc.org.tw/main. asp。
(專書)
許崇源、林宛瑩、林容芊譯,2004,財務報表解析全書-洞悉企業財務數字遊戲,台北市:商周出版社。
陳儀譯,2002,識破財務騙局的第一本書-破解當前7大類財報騙術與30種會計花招,美商麥格羅•希爾國際股份有限公司出版。
葉銀華、李存修、柯承恩,2002,公司治理與評等系統,台北市:商智文化出版。
葉銀華,2005,蒸發的股王:領先發現地雷危機,台北市:商智文化出版。
(期刊)
江元慶、盧怡安、賀桂芳、賀先蕙,2004,錢、密碼、詭計,商業週刊,第892期(12月):87-96。
吳清在、謝宛庭,2004,財務困難公司下市櫃之離散時間涉險預測模式,會計評論,第39期(7月):56-88。
許崇源、李怡宗、林宛瑩、鄭桂蕙,2003a,控制權與盈餘分配權偏離之衡量(上),貨幣觀測與信用評等雙月刊,第42期(7月):15-31。
_______,2003b,控制權與盈餘分配權偏離之衡量(下),貨幣觀測與信用評等雙月刊,第43期(9月):11-26。
許崇源、林宛瑩、李宛臻、鄭雯馨,2004,複雜交叉控股型態(II)-遠東集團,貨幣觀測與信用評等雙月刊,第47期(5月):42-74。
陳牡丹,1999,上市公司財務報表重編次數、重編影響方向與操縱盈餘動機之關聯性研究,臺中商專學報,第31期:193-214。
陳惠玲,2002,由財報重編看財報可信度及CPA簽證品質,貨幣觀測與信用評等雙月刊,第37期(9月):77-86。
陳耀宗、劉若蘭、林坤霖,2003,產業專家、客戶滿意度與審計公費關聯性之研究,會計評論,第37期(7月):31-52。
楊文慶,1994,集團企業間非常規交易之類型,律師通訊,第174期:48-54。
葉銀華、蘇裕惠、柯承恩、李德冠,2003,公司治理機制對於關係人交易的影響,證券市場發展季刊,第15期第4季:69-106。
蘇裕惠、林嬋娟,2002,從「目的、專業能力、動機」架構探討審計市場之運作,會計研究月刊,第203期(10月):73-81。
(研討會論文集)
林宛瑩、許崇源、戚務君,2005,盈餘模糊度、控制權偏離與財務報表重編,二〇〇四會計理論與實務研討會論文集,國立政治大學會計系。
(碩博士論文)
吳祥福,2003,財務報表重編與董監獨立性/專業性之研究,國立政治大學會計研究所未出版碩士論文。
林尚志,2004,我國公司治理評等指標建立之研究,國立政治大學會計研究所未出版碩士論文。
林明謙,2001,股權結構、董事會組成對大股東介入股市行為影響之研究,私立輔仁大學金融研究所未出版碩士論文。
林淑玲,1995,我國證管會對財務報表重編管制之股價影響,國立政治大學會計研究所未出版碩士論文。
林淑棻,2003,公司股權結構、董事會組成結構以及財務政策與公司經營績效關係,國立政治大學財務管理研究所未出版碩士論文。
林鼎堯,2003,管理當局短視行為與機構投資人持股比例關係:企業研發支出之實證研究,國立政治大學會計研究所未出版碩士論文。
高國霖,2003,台灣上市公司股權結構與資本結構之關聯性研究,國立政治大學會計研究所未出版碩士論文。
翁淑育,2000,台灣上市公司股權結構、核心代理問題與公司價值之研究,私立輔仁大學金融研究所未出版碩士論文。
郭人誌,1999,上市公司交叉持股行為特性之研究,國立政治大學國際貿易研究所未出版碩士論文。
許秀靜,2000,我國財務危機上市公司股權結構之探討,國立中央大學企業管理研究所未出版碩士論文。
許盟,2000,我國董事會結構與自願性盈餘預測行為之研究,國立政治大學會計研究所未出版碩士論文。
曹瓊方,1998,集團企業與盈餘操縱關聯性之研究,私立東吳大學會計研究所未出版碩士論文。
彭筱倩,2004,盈餘管理與公司治理關聯性之研究-以我國財務危機公司為例,國立政治大學會計研究所未出版碩士論文。
詹玉霞,2003,盈餘管理與公司治理對財務報告重編影響之研究,私立東吳大學會計研究所未出版碩士論文。
董秋梅,2000,機構投資人對企業R&D活動之影響,國立交通大學經營管理研究所未出版碩士論文。
謝文馨,1999,家族企業管制機制與盈餘管理之關聯性研究,私立東吳大學會計研究所未出版碩士論文。
二、英文部分
Agrawal, A. and Sahiba Chadha. 2003. Corporate governance and accounting scandals. Working Paper, University of Alabama.
Anderson, L. K. and T. L. Yohn. 2002. The effect of 10-k restatements on firm value, information asymmetries, and investors’ reliance on earnings. Working Paper, University of Geogetown.
Barth, M. E., J. A. Elliot and M. W. Finn. 1999. Market rewards associated with patterns of increasing earnings. Journal of Accounting Research 37:2(Autumn): 387-413.
Beasley, M. S. 1996. An empirical analysis of the relation between the board of
director composition and financial statement fraud. The Accounting Review 71(Oct), 433-465.
Becker, C. L., M. L. DeFond, J. Jiambalvo and K. R. Subramanyam. 1998. The effect of audit quality on earnings management. Comtemporary Accounting Research 15(Spring): 1-24.
Beneish, M. D. 1999a. The detection of earnings manipulation. Financial Analysts Journal 55 (Sep/Oct):24-37.
_______.1999b. Incentives and penalties related to earnings overstatements that violate GAAP. The Accounting Review 74:4(Oct): 425-457.
Bernstein, L. 1993. Financial statement analysis. 5 th ed. Homewood, IL: Irwin.
Bhattacharya U., H. Daouk and M. Welker. 2003. The world price of earnings opacity. The Accounting Review 78(Jul): 641-678.
Bowen, R., D. Burgstahler and L. Daley. 1987. The incremental information content of accrual versus cash flows. The Accounting Review 62(Oct): 723-747.
Burgstahler, D. and I. Dichev. 1997. Earnings management to avoid earnings decreases and losses. Journal of Accounting and Economics 24(Dec): 99-127..
Bushee, B. J. 1998. The influence of institutional investors on myopic R&D investment behavior. The Accounting Review 73(Jul): 305-334.
Chaganti, Rajeswararao, Damanpour and Fariborz. 1991.Institutional Ownership, Capital Structure, and Firm Performance. Strategic Management Journal 12(Oct): 479-492.
Claessens, S., S. Djankov and L. H. P. Lang. 2000. The separation of ownership and control in East Asian corporation. Journal of Financial Economics 58(Oct/Nov): 81-112.
Claessens, S., S. Djankov, J. P. H. Fan and L. H. P. Lang. 2002. Disentangling the incentive and entrenchment effects of large shareholdings. Journal of Finance 57(Dec):2741-2772.
DeAngelo, L. 1981. Auditor independence, low-balling, and disclosure regulation. Journal of Accounting and Economics 3(Aug): 113-127.
_______. 1981. Auditor size and audit quality. Journal of Accounting and Economics 3(Aug): 183-199.
_______. 1986. Accounting numbers as market valuation substitutes: A study of management buyouts of public stockholders. The Accounting Review 61(Jul): 400-421.
Dechow, P. M., R. G. Sloan and A. P. Sweeney. 1996. Causes and consequences of earnings manipulation: An analysis of firms subject to enforcement actions by the SEC. Contemporary Accounting Research 13 (Spring): 1-36.
Dechow, P. M. and D. J. Skinner. 2000. Earnings management: Reconciling the views of accounting academics, practitioners, and regulators. Accounting Horizons 14(Jun): 235-250.
DeFond, L. and J. Jiambalvo. 1991. Incidence and circumastances of accounting errors. The Accounting Review 66(Jul): 643-655.
Degeorge, F., J. Patel and R. Zeckhauser. 1999. Earnings management to exceed thresholds. Journal of Business 72(Jan): 1-33.
Dye, R. 1993. Auditing standards, legal liability and auditor wealth. Journal of Political Economy 101(Oct): 887-914.
Fan, J. P. H. and T. J. Wong. 2001. Do external auditors perform a corporate governance role in emerging markets? Evidence from east Asia. Working Paper, The Hong Kong University of Science and Technology.
Francis, J., E. Maydew and H. Sparks. 1999. The role of big 6 auditors in the credible reporting of accruals. Auditing: A Journal of Practice and Theory 18 (Spring):17-34.
Friedlan, J. M. 1994. Accounting choices of issuers of initial public offerings. Contemporary Accounting Research 11(Summer): 1-31.
Hansen, G. S. and C. W. L. Hill. 1991. Are institutional investors myopic? A time series study of four technology-driven industry. Strategic Management Journal 12(Jan): 1-16.
Hayn, C. 1995. The information content of losses. Journal of Accounting and Economics 20(Sep): 125-153.
Healy, P. M. 1985. The effect of bonus schemes on accounting decisions. Journal of Accounting and Economics. 7(Apr): 85-107.
Healy, P. M. and J. M. Wahlen. 1999. A review of the earnings management literature and its implications for standard setting. Accounting Horizons 13(Dec): 365-383.
Hribar, P. and N. T. Jenkins. 2003. The effect of accounting restatements on earnings revisions and the estimated cost of capital. Working Paper, Cornel University.
Jensen, M. C. and W. H. Meckling. 1976. Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics 3(Oct): 305-360.
Kinney, W. R. Jr. and L. S. McDaniel. 1989. Characteristics of firms correcting previously reported quarterly earnings. Journal of Accounting and Economics 11(Feb): 71-93.
Klein, A. 2002. Audit committee, board of director characteristics, and earnings management. Journal of Accounting and Economics 33(Aug): 375-400.
La Porta, R., F. Lopez-de-Silanes and A. Shleifer. 1999. Corporate ownership around the world. Journal of Finance 54(Apr): 471-517.
Levitt, A. J. 1998. The numbers game. The CPA Journal 68(Dec): 12-19.
Matsumoto, D. A. 2002. Management`s incentives to avoid negative earnings surprises. The Accounting Review 77(Jul): 483-515.
McConnell, J. and H. Servaes. 1990. Additional evidence on equity ownership and corporate value. Journal of Financial Economics 27(Oct): 595-612.
Mian, S. 2001. On the choice and replacement of chief financial officers. Journal of Financial Economics 60(Apr):143-175.
Mulford, C. W. and E. E. Comiskey. 2002. The financial numbers game: Detecting creative accounting practices. John Wiley & Sons, Inc.
OECD. 1998. Global corporate governance principles. Paris: OECD.
Ohlson, J. 1980. Financial ratios and the probabilistic prediction of bankruptcy. Journal of Accounting Research 18(Spr): 109-130.
Palmrose, Z. V., V. J. Richardson and S. W. Scholz. 2000. Restated financial statements and auditor litigation. Working Paper, University of Kansas.
_______. 2004. Determinants of Market Reactions to Restatement Announcements. Journal of Accounting and Economics 37(Feb): 59-89.
Palmrose, Z. V. and S. W. Scholz. 2004. The circumstances and legal consequences of Non-GAAP reporting: Evidence from restatements. Contemporary Accounting Research 21(Spr): 139-178.
Porter, M. E. 1992. Capital disadvantage: America`s failing capital investment system. Harvard Business Review (Sep/Oct): 65-82.
Pound, J. 1988. Proxy contests and the efficiency of shareholder oversight. Journal of Financial Economics 20(Jan/Mar): 237-265.
Richardson, S., I. Tuna and M. Wu. 2003. Predicting earnings management: The case of earnings restatements. Working paper, The Wharton School.
Schilit, H. 2002. Financial shenanigans. The McGraw-Hill Companies, Inc.
描述 碩士
國立政治大學
會計研究所
92353001
93
資料來源 http://thesis.lib.nccu.edu.tw/record/#G0923530011
資料類型 thesis
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) 2004en_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) G0923530011en_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) 92353001zh_TW
dc.description (描述) 93zh_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/#G0923530011en_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 restatementsen_US
dc.subject (關鍵詞) financial difficultyen_US
dc.subject (關鍵詞) earnings managementen_US
dc.subject (關鍵詞) corporate governanceen_US
dc.subject (關鍵詞) control right deviationen_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) thesisen
dc.relation.reference (參考文獻) 一、中文部分zh_TW
dc.relation.reference (參考文獻) (新聞)zh_TW
dc.relation.reference (參考文獻) 工商時報,1998.3.19,利用去料加工進行業績灌水 證管會全面查禁(13版)。zh_TW
dc.relation.reference (參考文獻) 工商時報,1998.9.3,承接在建房地案 改採全部完工法認列(18版)。zh_TW
dc.relation.reference (參考文獻) 工商時報,2001.1.1,張宏嘉告黃世惠連續背信(3版)。zh_TW
dc.relation.reference (參考文獻) 工商時報,2003.9.25,檢調帶回太電上百箱資料(3版)。zh_TW
dc.relation.reference (參考文獻) 經濟日報,2001.5.22,財務吃緊,華隆申請紓困(4版)。zh_TW
dc.relation.reference (參考文獻) 經濟日報,2001.8.8,慶豐紓困案,銀行團同意展延一年(5版)。zh_TW
dc.relation.reference (參考文獻) 經濟日報,2002.10.10,太電債權銀行,將同意展延借款(6版)。zh_TW
dc.relation.reference (參考文獻) 經濟日報,2004.4.7,如果華隆案大量複製(2版)。zh_TW
dc.relation.reference (參考文獻) 聯合報,2003.12.3,國華人壽掏空案,檢調大搜索(4版)。zh_TW
dc.relation.reference (參考文獻) Schipper, K. 1989. Comments on earnings management. Accounting Horizons 3:4(Dec): 91-102.zh_TW
dc.relation.reference (參考文獻) Sloan, R. G. 1996. Do stock prices fully reflect information in accruals and cash flows about future earnings? The Accounting Review 71(Jul):289-315.zh_TW
dc.relation.reference (參考文獻) U.S. General Accountability Office(GAO). 2002. Financial statement restatements: Trends, market impacts, regulatory responses and remaining challenges. Report 03-138. Washington D.C.:Government Printing Office.zh_TW
dc.relation.reference (參考文獻) Watt, R. and J. Zimmerman. 1980. The markets for independence and independent auditors. Unpublished manuscript, University of Rochester.zh_TW
dc.relation.reference (參考文獻) _______. 1986. Positive Accounting Theory. Englewood Cliffs, N.J.:Prentice- Hall.zh_TW
dc.relation.reference (參考文獻) (網頁)zh_TW
dc.relation.reference (參考文獻) 證券投資人及期貨交易人保護中心網站:http://www.sfipc.org.tw/main. asp。zh_TW
dc.relation.reference (參考文獻) (專書)zh_TW
dc.relation.reference (參考文獻) 許崇源、林宛瑩、林容芊譯,2004,財務報表解析全書-洞悉企業財務數字遊戲,台北市:商周出版社。zh_TW
dc.relation.reference (參考文獻) 陳儀譯,2002,識破財務騙局的第一本書-破解當前7大類財報騙術與30種會計花招,美商麥格羅•希爾國際股份有限公司出版。zh_TW
dc.relation.reference (參考文獻) 葉銀華、李存修、柯承恩,2002,公司治理與評等系統,台北市:商智文化出版。zh_TW
dc.relation.reference (參考文獻) 葉銀華,2005,蒸發的股王:領先發現地雷危機,台北市:商智文化出版。zh_TW
dc.relation.reference (參考文獻) (期刊)zh_TW
dc.relation.reference (參考文獻) 江元慶、盧怡安、賀桂芳、賀先蕙,2004,錢、密碼、詭計,商業週刊,第892期(12月):87-96。zh_TW
dc.relation.reference (參考文獻) 吳清在、謝宛庭,2004,財務困難公司下市櫃之離散時間涉險預測模式,會計評論,第39期(7月):56-88。zh_TW
dc.relation.reference (參考文獻) 許崇源、李怡宗、林宛瑩、鄭桂蕙,2003a,控制權與盈餘分配權偏離之衡量(上),貨幣觀測與信用評等雙月刊,第42期(7月):15-31。zh_TW
dc.relation.reference (參考文獻) _______,2003b,控制權與盈餘分配權偏離之衡量(下),貨幣觀測與信用評等雙月刊,第43期(9月):11-26。zh_TW
dc.relation.reference (參考文獻) 許崇源、林宛瑩、李宛臻、鄭雯馨,2004,複雜交叉控股型態(II)-遠東集團,貨幣觀測與信用評等雙月刊,第47期(5月):42-74。zh_TW
dc.relation.reference (參考文獻) 陳牡丹,1999,上市公司財務報表重編次數、重編影響方向與操縱盈餘動機之關聯性研究,臺中商專學報,第31期:193-214。zh_TW
dc.relation.reference (參考文獻) 陳惠玲,2002,由財報重編看財報可信度及CPA簽證品質,貨幣觀測與信用評等雙月刊,第37期(9月):77-86。zh_TW
dc.relation.reference (參考文獻) 陳耀宗、劉若蘭、林坤霖,2003,產業專家、客戶滿意度與審計公費關聯性之研究,會計評論,第37期(7月):31-52。zh_TW
dc.relation.reference (參考文獻) 楊文慶,1994,集團企業間非常規交易之類型,律師通訊,第174期:48-54。zh_TW
dc.relation.reference (參考文獻) 葉銀華、蘇裕惠、柯承恩、李德冠,2003,公司治理機制對於關係人交易的影響,證券市場發展季刊,第15期第4季:69-106。zh_TW
dc.relation.reference (參考文獻) 蘇裕惠、林嬋娟,2002,從「目的、專業能力、動機」架構探討審計市場之運作,會計研究月刊,第203期(10月):73-81。zh_TW
dc.relation.reference (參考文獻) (研討會論文集)zh_TW
dc.relation.reference (參考文獻) 林宛瑩、許崇源、戚務君,2005,盈餘模糊度、控制權偏離與財務報表重編,二〇〇四會計理論與實務研討會論文集,國立政治大學會計系。zh_TW
dc.relation.reference (參考文獻) (碩博士論文)zh_TW
dc.relation.reference (參考文獻) 吳祥福,2003,財務報表重編與董監獨立性/專業性之研究,國立政治大學會計研究所未出版碩士論文。zh_TW
dc.relation.reference (參考文獻) 林尚志,2004,我國公司治理評等指標建立之研究,國立政治大學會計研究所未出版碩士論文。zh_TW
dc.relation.reference (參考文獻) 林明謙,2001,股權結構、董事會組成對大股東介入股市行為影響之研究,私立輔仁大學金融研究所未出版碩士論文。zh_TW
dc.relation.reference (參考文獻) 林淑玲,1995,我國證管會對財務報表重編管制之股價影響,國立政治大學會計研究所未出版碩士論文。zh_TW
dc.relation.reference (參考文獻) 林淑棻,2003,公司股權結構、董事會組成結構以及財務政策與公司經營績效關係,國立政治大學財務管理研究所未出版碩士論文。zh_TW
dc.relation.reference (參考文獻) 林鼎堯,2003,管理當局短視行為與機構投資人持股比例關係:企業研發支出之實證研究,國立政治大學會計研究所未出版碩士論文。zh_TW
dc.relation.reference (參考文獻) 高國霖,2003,台灣上市公司股權結構與資本結構之關聯性研究,國立政治大學會計研究所未出版碩士論文。zh_TW
dc.relation.reference (參考文獻) 翁淑育,2000,台灣上市公司股權結構、核心代理問題與公司價值之研究,私立輔仁大學金融研究所未出版碩士論文。zh_TW
dc.relation.reference (參考文獻) 郭人誌,1999,上市公司交叉持股行為特性之研究,國立政治大學國際貿易研究所未出版碩士論文。zh_TW
dc.relation.reference (參考文獻) 許秀靜,2000,我國財務危機上市公司股權結構之探討,國立中央大學企業管理研究所未出版碩士論文。zh_TW
dc.relation.reference (參考文獻) 許盟,2000,我國董事會結構與自願性盈餘預測行為之研究,國立政治大學會計研究所未出版碩士論文。zh_TW
dc.relation.reference (參考文獻) 曹瓊方,1998,集團企業與盈餘操縱關聯性之研究,私立東吳大學會計研究所未出版碩士論文。zh_TW
dc.relation.reference (參考文獻) 彭筱倩,2004,盈餘管理與公司治理關聯性之研究-以我國財務危機公司為例,國立政治大學會計研究所未出版碩士論文。zh_TW
dc.relation.reference (參考文獻) 詹玉霞,2003,盈餘管理與公司治理對財務報告重編影響之研究,私立東吳大學會計研究所未出版碩士論文。zh_TW
dc.relation.reference (參考文獻) 董秋梅,2000,機構投資人對企業R&D活動之影響,國立交通大學經營管理研究所未出版碩士論文。zh_TW
dc.relation.reference (參考文獻) 謝文馨,1999,家族企業管制機制與盈餘管理之關聯性研究,私立東吳大學會計研究所未出版碩士論文。zh_TW
dc.relation.reference (參考文獻) 二、英文部分zh_TW
dc.relation.reference (參考文獻) Agrawal, A. and Sahiba Chadha. 2003. Corporate governance and accounting scandals. Working Paper, University of Alabama.zh_TW
dc.relation.reference (參考文獻) Anderson, L. K. and T. L. Yohn. 2002. The effect of 10-k restatements on firm value, information asymmetries, and investors’ reliance on earnings. Working Paper, University of Geogetown.zh_TW
dc.relation.reference (參考文獻) Barth, M. E., J. A. Elliot and M. W. Finn. 1999. Market rewards associated with patterns of increasing earnings. Journal of Accounting Research 37:2(Autumn): 387-413.zh_TW
dc.relation.reference (參考文獻) Beasley, M. S. 1996. An empirical analysis of the relation between the board ofzh_TW
dc.relation.reference (參考文獻) director composition and financial statement fraud. The Accounting Review 71(Oct), 433-465.zh_TW
dc.relation.reference (參考文獻) Becker, C. L., M. L. DeFond, J. Jiambalvo and K. R. Subramanyam. 1998. The effect of audit quality on earnings management. Comtemporary Accounting Research 15(Spring): 1-24.zh_TW
dc.relation.reference (參考文獻) Beneish, M. D. 1999a. The detection of earnings manipulation. Financial Analysts Journal 55 (Sep/Oct):24-37.zh_TW
dc.relation.reference (參考文獻) _______.1999b. Incentives and penalties related to earnings overstatements that violate GAAP. The Accounting Review 74:4(Oct): 425-457.zh_TW
dc.relation.reference (參考文獻) Bernstein, L. 1993. Financial statement analysis. 5 th ed. Homewood, IL: Irwin.zh_TW
dc.relation.reference (參考文獻) Bhattacharya U., H. Daouk and M. Welker. 2003. The world price of earnings opacity. The Accounting Review 78(Jul): 641-678.zh_TW
dc.relation.reference (參考文獻) Bowen, R., D. Burgstahler and L. Daley. 1987. The incremental information content of accrual versus cash flows. The Accounting Review 62(Oct): 723-747.zh_TW
dc.relation.reference (參考文獻) Burgstahler, D. and I. Dichev. 1997. Earnings management to avoid earnings decreases and losses. Journal of Accounting and Economics 24(Dec): 99-127..zh_TW
dc.relation.reference (參考文獻) Bushee, B. J. 1998. The influence of institutional investors on myopic R&D investment behavior. The Accounting Review 73(Jul): 305-334.zh_TW
dc.relation.reference (參考文獻) Chaganti, Rajeswararao, Damanpour and Fariborz. 1991.Institutional Ownership, Capital Structure, and Firm Performance. Strategic Management Journal 12(Oct): 479-492.zh_TW
dc.relation.reference (參考文獻) Claessens, S., S. Djankov and L. H. P. Lang. 2000. The separation of ownership and control in East Asian corporation. Journal of Financial Economics 58(Oct/Nov): 81-112.zh_TW
dc.relation.reference (參考文獻) Claessens, S., S. Djankov, J. P. H. Fan and L. H. P. Lang. 2002. Disentangling the incentive and entrenchment effects of large shareholdings. Journal of Finance 57(Dec):2741-2772.zh_TW
dc.relation.reference (參考文獻) DeAngelo, L. 1981. Auditor independence, low-balling, and disclosure regulation. Journal of Accounting and Economics 3(Aug): 113-127.zh_TW
dc.relation.reference (參考文獻) _______. 1981. Auditor size and audit quality. Journal of Accounting and Economics 3(Aug): 183-199.zh_TW
dc.relation.reference (參考文獻) _______. 1986. Accounting numbers as market valuation substitutes: A study of management buyouts of public stockholders. The Accounting Review 61(Jul): 400-421.zh_TW
dc.relation.reference (參考文獻) Dechow, P. M., R. G. Sloan and A. P. Sweeney. 1996. Causes and consequences of earnings manipulation: An analysis of firms subject to enforcement actions by the SEC. Contemporary Accounting Research 13 (Spring): 1-36.zh_TW
dc.relation.reference (參考文獻) Dechow, P. M. and D. J. Skinner. 2000. Earnings management: Reconciling the views of accounting academics, practitioners, and regulators. Accounting Horizons 14(Jun): 235-250.zh_TW
dc.relation.reference (參考文獻) DeFond, L. and J. Jiambalvo. 1991. Incidence and circumastances of accounting errors. The Accounting Review 66(Jul): 643-655.zh_TW
dc.relation.reference (參考文獻) Degeorge, F., J. Patel and R. Zeckhauser. 1999. Earnings management to exceed thresholds. Journal of Business 72(Jan): 1-33.zh_TW
dc.relation.reference (參考文獻) Dye, R. 1993. Auditing standards, legal liability and auditor wealth. Journal of Political Economy 101(Oct): 887-914.zh_TW
dc.relation.reference (參考文獻) Fan, J. P. H. and T. J. Wong. 2001. Do external auditors perform a corporate governance role in emerging markets? Evidence from east Asia. Working Paper, The Hong Kong University of Science and Technology.zh_TW
dc.relation.reference (參考文獻) Francis, J., E. Maydew and H. Sparks. 1999. The role of big 6 auditors in the credible reporting of accruals. Auditing: A Journal of Practice and Theory 18 (Spring):17-34.zh_TW
dc.relation.reference (參考文獻) Friedlan, J. M. 1994. Accounting choices of issuers of initial public offerings. Contemporary Accounting Research 11(Summer): 1-31.zh_TW
dc.relation.reference (參考文獻) Hansen, G. S. and C. W. L. Hill. 1991. Are institutional investors myopic? A time series study of four technology-driven industry. Strategic Management Journal 12(Jan): 1-16.zh_TW
dc.relation.reference (參考文獻) Hayn, C. 1995. The information content of losses. Journal of Accounting and Economics 20(Sep): 125-153.zh_TW
dc.relation.reference (參考文獻) Healy, P. M. 1985. The effect of bonus schemes on accounting decisions. Journal of Accounting and Economics. 7(Apr): 85-107.zh_TW
dc.relation.reference (參考文獻) Healy, P. M. and J. M. Wahlen. 1999. A review of the earnings management literature and its implications for standard setting. Accounting Horizons 13(Dec): 365-383.zh_TW
dc.relation.reference (參考文獻) Hribar, P. and N. T. Jenkins. 2003. The effect of accounting restatements on earnings revisions and the estimated cost of capital. Working Paper, Cornel University.zh_TW
dc.relation.reference (參考文獻) Jensen, M. C. and W. H. Meckling. 1976. Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics 3(Oct): 305-360.zh_TW
dc.relation.reference (參考文獻) Kinney, W. R. Jr. and L. S. McDaniel. 1989. Characteristics of firms correcting previously reported quarterly earnings. Journal of Accounting and Economics 11(Feb): 71-93.zh_TW
dc.relation.reference (參考文獻) Klein, A. 2002. Audit committee, board of director characteristics, and earnings management. Journal of Accounting and Economics 33(Aug): 375-400.zh_TW
dc.relation.reference (參考文獻) La Porta, R., F. Lopez-de-Silanes and A. Shleifer. 1999. Corporate ownership around the world. Journal of Finance 54(Apr): 471-517.zh_TW
dc.relation.reference (參考文獻) Levitt, A. J. 1998. The numbers game. The CPA Journal 68(Dec): 12-19.zh_TW
dc.relation.reference (參考文獻) Matsumoto, D. A. 2002. Management`s incentives to avoid negative earnings surprises. The Accounting Review 77(Jul): 483-515.zh_TW
dc.relation.reference (參考文獻) McConnell, J. and H. Servaes. 1990. Additional evidence on equity ownership and corporate value. Journal of Financial Economics 27(Oct): 595-612.zh_TW
dc.relation.reference (參考文獻) Mian, S. 2001. On the choice and replacement of chief financial officers. Journal of Financial Economics 60(Apr):143-175.zh_TW
dc.relation.reference (參考文獻) Mulford, C. W. and E. E. Comiskey. 2002. The financial numbers game: Detecting creative accounting practices. John Wiley & Sons, Inc.zh_TW
dc.relation.reference (參考文獻) OECD. 1998. Global corporate governance principles. Paris: OECD.zh_TW
dc.relation.reference (參考文獻) Ohlson, J. 1980. Financial ratios and the probabilistic prediction of bankruptcy. Journal of Accounting Research 18(Spr): 109-130.zh_TW
dc.relation.reference (參考文獻) Palmrose, Z. V., V. J. Richardson and S. W. Scholz. 2000. Restated financial statements and auditor litigation. Working Paper, University of Kansas.zh_TW
dc.relation.reference (參考文獻) _______. 2004. Determinants of Market Reactions to Restatement Announcements. Journal of Accounting and Economics 37(Feb): 59-89.zh_TW
dc.relation.reference (參考文獻) Palmrose, Z. V. and S. W. Scholz. 2004. The circumstances and legal consequences of Non-GAAP reporting: Evidence from restatements. Contemporary Accounting Research 21(Spr): 139-178.zh_TW
dc.relation.reference (參考文獻) Porter, M. E. 1992. Capital disadvantage: America`s failing capital investment system. Harvard Business Review (Sep/Oct): 65-82.zh_TW
dc.relation.reference (參考文獻) Pound, J. 1988. Proxy contests and the efficiency of shareholder oversight. Journal of Financial Economics 20(Jan/Mar): 237-265.zh_TW
dc.relation.reference (參考文獻) Richardson, S., I. Tuna and M. Wu. 2003. Predicting earnings management: The case of earnings restatements. Working paper, The Wharton School.zh_TW
dc.relation.reference (參考文獻) Schilit, H. 2002. Financial shenanigans. The McGraw-Hill Companies, Inc.zh_TW