| 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://ah.lib.nccu.edu.tw/item?item_id=31538 | - |
| 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：\r\n\r\n1.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。\r\n\r\n2.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。\r\n\r\n3.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。\r\n\r\n4.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\r\n 第一節 研究動機與目的.......................................1\r\n 第二節 研究問題.............................................4\r\n 第三節 論文研究架構.........................................5\r\n\r\n第二章 文獻探討 .............................................7\r\n 第一節 資訊揭露.............................................7\r\n 第二節 盈餘管理............................................11\r\n 第三節 揭露程度的衡量......................................15\r\n 第四節 應計項目的衡量......................................20\r\n\r\n第三章 研究方法 ........................................... 24\r\n 第一節 研究假說............................................24\r\n 第二節 變數衡量............................................28\r\n 第三節 資料來源與樣本選取..................................35\r\n 第四節 分析方法............................................37\r\n\r\n第四章 實證結果與分析 .................................... 40\r\n 第一節 敘述性統計分析......................................40\r\n 第二節 皮爾森相關分析......................................48\r\n 第三節 複迴歸分析..........................................52\r\n\r\n第五章 研究結論、限制與建議 .............................. 59\r\n 第一節 研究結論............................................59\r\n 第二節 研究限制............................................61\r\n 第三節 研究建議............................................62\r\n\r\n附錄 揭露評分表 ........................................... 63\r\n\r\n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 |
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