dc.contributor.advisor | 郭弘卿 | zh_TW |
dc.contributor.author (Authors) | 謝欣蕙 | zh_TW |
dc.creator (作者) | 謝欣蕙 | zh_TW |
dc.date (日期) | 2004 | en_US |
dc.date.accessioned | 11-Sep-2009 17:35:55 (UTC+8) | - |
dc.date.available | 11-Sep-2009 17:35:55 (UTC+8) | - |
dc.date.issued (上傳時間) | 11-Sep-2009 17:35:55 (UTC+8) | - |
dc.identifier (Other Identifiers) | G0923530031 | en_US |
dc.identifier.uri (URI) | https://nccur.lib.nccu.edu.tw/handle/140.119/30285 | - |
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) | 92353003 | zh_TW |
dc.description (描述) | 93 | zh_TW |
dc.description.abstract (摘要) | 本研究旨在探討資訊揭露程度與盈餘管理間是否存有一反向關係,資訊揭露程度較高的公司是否就代表其盈餘管理程度較低。以92年上市資訊電子業為研究對象,實證結果如下: 1.在其他條件不變下,公司資訊揭露程度與盈餘管理兩者呈顯著的負相關,亦即當管理當局盈餘管理程度越高時,可能為保持其進行盈餘管理之彈性,公司資訊揭露程度會越低。 2.然而進一步加入公司目前表現的優劣加以分析,發現此一負向關係僅限於好消息年度獲得實證上的支持;於壞消息年度,揭露程度與盈餘管理間之關係則並不顯著。 3.從時效性的角度觀察發現:揭露程度低的公司,其盈餘反應好消息的時效性雖優於揭露程度高的公司,但兩者並無顯著的不同。揭露程度高的公司其盈餘反應壞消息的時效性則顯著高於揭露程度低的公司。 4.盈餘反應壞消息較好消息及時之關係僅限於資訊揭露程度較高的公司會成立;揭露程度較低的公司,此關係則並不成立。 | zh_TW |
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.............................................4 第三節 論文研究架構.........................................5 第二章 文獻探討 .............................................7 第一節 資訊揭露.............................................7 第二節 盈餘管理............................................11 第三節 揭露程度的衡量......................................15 第四節 應計項目的衡量......................................20 第三章 研究方法 ........................................... 24 第一節 研究假說............................................24 第二節 變數衡量............................................28 第三節 資料來源與樣本選取..................................35 第四節 分析方法............................................37 第四章 實證結果與分析 .................................... 40 第一節 敘述性統計分析......................................40 第二節 皮爾森相關分析......................................48 第三節 複迴歸分析..........................................52 第五章 研究結論、限制與建議 .............................. 59 第一節 研究結論............................................59 第二節 研究限制............................................61 第三節 研究建議............................................62 附錄 揭露評分表 ........................................... 63 參考文獻 ................................................... 71 | zh_TW |
dc.language.iso | en_US | - |
dc.source.uri (資料來源) | http://thesis.lib.nccu.edu.tw/record/#G0923530031 | en_US |
dc.subject (關鍵詞) | 資訊揭露 | zh_TW |
dc.subject (關鍵詞) | 盈餘管理 | zh_TW |
dc.subject (關鍵詞) | 時效性 | zh_TW |
dc.subject (關鍵詞) | Disclosure | en_US |
dc.subject (關鍵詞) | earnings management | en_US |
dc.subject (關鍵詞) | timeliness | en_US |
dc.title (題名) | 資訊揭露程度與盈餘管理之關聯性研究:以我國上市電子業為例 | zh_TW |
dc.type (資料類型) | thesis | en |
dc.relation.reference (參考文獻) | 一、中文部分 | zh_TW |
dc.relation.reference (參考文獻) | 中華民國證券暨期貨市場發展基金會,2003,資訊揭露評鑑系統作業要點 | zh_TW |
dc.relation.reference (參考文獻) | 金成隆、林修葳,1998,台灣上市公司月盈餘揭露行為之實證研究,證券市場發展季刊,第10卷,第三期:31-63 | zh_TW |
dc.relation.reference (參考文獻) | 金志遠,2000,董事會特性與年報自願性揭露關係之研究,國立政治大學會計系未出版碩士論文。 | zh_TW |
dc.relation.reference (參考文獻) | 林冠宏,2003,公司資訊揭露與價值攸關性之研究,國立政治大學會計系未出版碩士論文。 | zh_TW |
dc.relation.reference (參考文獻) | 林政衛,2003,公司治理結構、資訊透明度與股票報酬變異關聯性之研究,國立政治大學會計系未出版碩士論文。 | zh_TW |
dc.relation.reference (參考文獻) | 邱碧珠,2000,資訊揭露程度與權益資金成本之關係:我國資訊電子業之關係,國立台灣大學會計系未出版碩士論文。 | zh_TW |
dc.relation.reference (參考文獻) | 黃明潔,2002,多期損益平穩化行為之決定因素,國立政治大學會計系未出版碩士論文。 | zh_TW |
dc.relation.reference (參考文獻) | 陳心怡,2000,上市公司現金增資前盈餘管理與其後績效關聯性之研究,國立台灣大學會計系未出版碩士論文。 | zh_TW |
dc.relation.reference (參考文獻) | 陳汶敏,2003,企業資訊揭露數量對盈餘管理及股價波動之影響,國立台灣大學會計系未出版碩士論文。 | zh_TW |
dc.relation.reference (參考文獻) | 陳依蘋,2002,透明度與企業價值,會計研究月刊,第200期(7月):48-54。 | zh_TW |
dc.relation.reference (參考文獻) | 陳美娟,1997,年報自願性揭露水準與公司特徵之關聯性研究,國立政治大學會計系未出版碩士論文。 | zh_TW |
dc.relation.reference (參考文獻) | 蔡其諭,2002,揭露程度與負債資金成本之關係,國立政治大學會計系未出版碩士論文。 | zh_TW |
dc.relation.reference (參考文獻) | 二、英文部分 | zh_TW |
dc.relation.reference (參考文獻) | Aharony, J., C.J. Lin, and M.P. Loeb. 1993. Initial public offerings, accounting choices, and earnings management. Contemporary Accounting Research 10 (Fall):61-81 | zh_TW |
dc.relation.reference (參考文獻) | Amihud, Y., and H. Mendelson. 1986. Asset pricing and the bid-ask spread. Journal of Financial Economics 17(April):223-249 | zh_TW |
dc.relation.reference (參考文獻) | Bar-Yosef, S., and J. Livnat. 1984. Auditor selection: An incentive signalling approach. Accounting and Business Research 14(Autumn): 301-309 | zh_TW |
dc.relation.reference (參考文獻) | Basu, S. 1997. The conservatism principle and the asymmetric timeliness of earnings. Journal of Accounting and Economics 24(December): 3-37 | zh_TW |
dc.relation.reference (參考文獻) | Beaver, W.H., R. Lambert, and D. Morse. 1980. The information content of security prices. Journal of Accounting and Economics 2(April): 3-28 | zh_TW |
dc.relation.reference (參考文獻) | Beaver, W.H. 1998. Financial Reporting: An Accounting Revolution. 3rd edition. Prentice-Hall. | zh_TW |
dc.relation.reference (參考文獻) | Botosan, C.A. 1997. Disclosure level and the cost of equity capital. The Accounting Review 72(July): 323-349 | zh_TW |
dc.relation.reference (參考文獻) | , and M.A. Plumlee. 2002. A re-examination of disclosure level and the expected cost of equity capital. Journal of Accounting Research 40(March):21-40 | zh_TW |
dc.relation.reference (參考文獻) | Cahan, S.F. 1992. The effect of antitrust investigations on discretionary accruals: A refined test of the political-cost hypothesis. The Accounting Review 67(January): 77-95 | zh_TW |
dc.relation.reference (參考文獻) | DeAngelo, L.E. 1986. Accounting numbers as market valuation substitutes: A study of management buyouts of public stockholders. The Accounting Review 61(July): 400-421 | zh_TW |
dc.relation.reference (參考文獻) | Dechow, P.M. 1994. Accounting earnings and cash flows as measures of firm performance. Journal of Accounting and Economics 18(July): 3-42 | zh_TW |
dc.relation.reference (參考文獻) | , R.G. Sloan, and A.P. Sweeney. 1995. Detecting earnings management. The Accounting Review 70(April): 193-225 | zh_TW |
dc.relation.reference (參考文獻) | Defond, M.L., and C.W. Park. 1997. Smoothing income in anticipation of future earnings. Journal of Accounting and Economics 23(July): 115-139 | zh_TW |
dc.relation.reference (參考文獻) | , and J. Jiambalvo. 1994. Debt covenant violation and manipulation of accruals. Journal of Accounting and Economics 17(January): 145-176 | zh_TW |
dc.relation.reference (參考文獻) | Diamond, D.W., and R.E. Verrecchia. 1991. Disclosure, liquidity, and the cost of capital. The Journal of Finance 46(September):1325-1359 | zh_TW |
dc.relation.reference (參考文獻) | Dye, R. 1988. Earnings management in an overlapping generations model. Journal of Accounting Research 26(September): 195-235 | zh_TW |
dc.relation.reference (參考文獻) | Elliott, R.K., and P.D. Jacobson. 1994. Costs and Benefits of business information disclosure. Accounting Horizons 8(December):80-96 | zh_TW |
dc.relation.reference (參考文獻) | Frankel, R., M. McNichols, and G. Wilson. 1995. Discretionary disclosure and external financing. The Accounting Review 70(January): 135-150 | 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(April):85-107 | zh_TW |
dc.relation.reference (參考文獻) | , and J.M. Wahlen. 1999. A review of the earnings management literature and its implications for standard setting. Accounting Horizons 13(December): 365-383 | zh_TW |
dc.relation.reference (參考文獻) | , and K.G. Palepu. 1993. The effect of firm’s financial disclosure strategies on stock prices. Accounting Horizons 7(March):1-11 | zh_TW |
dc.relation.reference (參考文獻) | , and . 2001. Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature. Journal of Accounting and Economics 31(September): 405-440 | zh_TW |
dc.relation.reference (參考文獻) | Holthausen, R.W., D.F. Larcker, and R.G. Sloan. 1995. Annual bonus schemes and the manipulation of earnings. Journal of Accounting and Economics 19(February): 29-74 | zh_TW |
dc.relation.reference (參考文獻) | Jones, J.J. 1991. Earnings management during import relief investigations. Journal of Accounting Research 29(Autumn): 193-228 | zh_TW |
dc.relation.reference (參考文獻) | Lang, M.H., and R.J. Lundholm. 1993. Cross-sectional determinants of analyst ratings of corporate disclosures. Journal of Accounting Research 31 (September): 246-271 | zh_TW |
dc.relation.reference (參考文獻) | , and . 1996. Corporate disclosure policy and analyst behavior. The Accounting Review 71(October): 467-492 | zh_TW |
dc.relation.reference (參考文獻) | Lev, B., and S.H. Penman. 1990. Voluntary forecast disclosure, nondisclosure, and stock prices. Journal of Accounting Research 28(Spring):49-75 | zh_TW |
dc.relation.reference (參考文獻) | Lobo, G.J., and J. Zhou. 2001. Disclosure quality and earnings management. Working paper, Syracuse University and Long Island University-Brooklyn. | zh_TW |
dc.relation.reference (參考文獻) | Meek, G.K., C.B. Roberts, and S.J. Gray. 1995. Factors influencing voluntary annual report disclosures by U.S., U.K., and continental European multinational cooperations. Journal of Business Studies 26(June):555-572 | zh_TW |
dc.relation.reference (參考文獻) | Morris, R.D. 1987. Signalling, agency theory and accounting policy choice. Accounting and Business Research 18(Winter):47-59 | zh_TW |
dc.relation.reference (參考文獻) | Ruland, W., S. Tung, and N.E. George. 1990. Factors associated with the disclosure of managers’ forecasts. The Accounting Review 65(July): 710-721 | zh_TW |
dc.relation.reference (參考文獻) | Schipper, K. 1989. Commentary on earnings management. Accounting Horizons 3(December): 91-102 | zh_TW |
dc.relation.reference (參考文獻) | Sengupta, P. 1998. Corporate disclosure quality and the cost of debt. The Accounting Review 73(October): 459-474 | zh_TW |
dc.relation.reference (參考文獻) | Shaw, K.W. 2003. Corporate disclosure quality, earnings smoothing, and earnings’ timeliness. Journal of Business Research 56(December): 1043-1050. | zh_TW |
dc.relation.reference (參考文獻) | Skinner, D.J. 1994. Why firms voluntarily disclose bad news. Journal of Accounting Research 32(Spring):38-60 | zh_TW |
dc.relation.reference (參考文獻) | Verrecchia, R.E. 1983. Discretionary disclosure. Journal of Accounting and Economics 5(October): 179-194 | zh_TW |
dc.relation.reference (參考文獻) | Warfield, T., and J. Wild. 1992. Accounting recognition and the relevance of earnings as an explanatory variable for returns. The Accounting Review 67 (October): 821-842 | zh_TW |
dc.relation.reference (參考文獻) | Watts, R.L., and J.L. Zimmerman. 1978. Towards a positive theory of the determination of accounting standards. The Accounting Review 53(January): | zh_TW |
dc.relation.reference (參考文獻) | Waymire, G. 1985. Earnings volatility and voluntary management forecast disclosure. Journal of Accounting Research 23(Spring):268-295 | zh_TW |
dc.relation.reference (參考文獻) | Welker, M. 1995. Disclosure policy, information asymmetry, and liquidity in equity markets. Contemporary Accounting Research 11(Spring): 801-82 | zh_TW |