| dc.contributor.advisor | 林宛瑩 | zh_TW |
| dc.contributor.author (Authors) | 李宛臻 | zh_TW |
| dc.creator (作者) | 李宛臻 | zh_TW |
| dc.date (日期) | 2005 | en_US |
| dc.date.accessioned | 11-Sep-2009 17:38:30 (UTC+8) | - |
| dc.date.available | 11-Sep-2009 17:38:30 (UTC+8) | - |
| dc.date.issued (上傳時間) | 11-Sep-2009 17:38:30 (UTC+8) | - |
| dc.identifier (Other Identifiers) | G0923530341 | en_US |
| dc.identifier.uri (URI) | https://nccur.lib.nccu.edu.tw/handle/140.119/30310 | - |
| 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) | 92353034 | zh_TW |
| dc.description (描述) | 94 | zh_TW |
| dc.description.abstract (摘要) | 本研究以1995至2004年國內曾重編財務報表之公司為研究對象，首先從重編之原因、性質與重大性分析國內企業財報重編行為，再依據重編發起者將重編樣本分為由證期局要求之強制重編與公司自行重編兩類型，探討兩類重編在重編事項特性上之差異性，並進一步分析盈餘管理誘因、治理環境特性與重編類型之關聯性。 分析國內重編事件之結果顯示，強制重編樣本在收入/利得認列、關係人交易及舞弊等盈餘管理動機較強之重編原因上，重編頻率明顯高於自行重編樣本，且在重編性質及重大性上較自行重編來得重大。 重編類型與重編事項特性之分析結果發現，相較於自行重編事件樣本，強制重編事件樣本高估營收成長率之情形較嚴重、重編影響報表期數較多、重編期間較長、重編多屬於核心事項/科目且重編對稅後淨利金額調整之影響較重大。 探討盈餘管理誘因、治理環境特性與重編類型關聯性之實證顯示，盈餘管理動機(小額正盈餘及負債條款限制)愈強、內部治理環境(最終控制者之盈餘分配權愈低、控制權偏離程度愈大)愈差、非由五大會計師事務所簽證之公司，將來發生強制重編之機率愈高。 | zh_TW |
| dc.description.abstract (摘要) | This thesis examines the behavior of a sample of Taiwanese companies that restated their financial statements over the period of 1995 to 2004. The reasons, properties and the materiality of the restatements are first analyzed. By separating the firms into a mandatory (the restatements are enforced by the Securities and Future Bureau) and a voluntary (initiated by firms themselves) subgroups, this thesis further explores the difference in characteristics, motivations for earnings management, and governance structure between these two restatement subgroups. The results indicate that mandatory restatements focus more on revenue recognition, related-party transactions and fraud, reasons concerned with higher motivations for earnings management. As compared to voluntary restatements, the mandatory restatements are more sever in terms of property and materiality. With respect to the difference in characteristics, the results suggest that compared to voluntary restatements, mandatory restatements involve more with overstatement of growth in sales revenue and financial statements, more core events or accounts, longer restatement period and result in more adjustments in net income. The findings also indicate that firms with higher motivations for earnings management, poorer internal governance, and audited by non-big 5 auditors are found to have higher probability of confronting mandatory restatements in the future. | en_US |
| dc.description.tableofcontents | 第壹章 緒論 第一節 研究動機與目的 第二節 研究架構與研究問題 第三節 論文結構 第貮章 文獻探討 第一節 財務報表重編之相關規範 第二節 財務報表重編公司之性質與重編特性 第三節 財務報表重編公司之盈餘管理動機與公司治理結構 第參章 研究方法 第一節 研究假說 第二節 財務報表重編之基本分析架構 第三節 實證模式與變數衡量 第四節 研究期間、樣本選取與資料來源 第肆章 實證結果與分析 第一節 財務報表重編之基本分析 第二節 財務報表重編類型與財報重編事項特性之差異性探討 第三節 財務報表重編類型與盈餘管理誘因及治理環境特性之關聯性研究 第伍章 結論與建議 第一節 研究結論 第二節 研究限制 第三節 後續研究建議 參考文獻 中文部份 英文部份 【附錄一 財務報告缺失彙總表】 【附錄二 重編原因分類示例】 【附錄三 財務報表重編原因之彙總表】 | zh_TW |
| dc.language.iso | en_US | - |
| dc.source.uri (資料來源) | http://thesis.lib.nccu.edu.tw/record/#G0923530341 | en_US |
| dc.subject (關鍵詞) | 財報重編 | zh_TW |
| dc.subject (關鍵詞) | 強制重編 | zh_TW |
| dc.subject (關鍵詞) | 自行重編 | 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.title (題名) | 財務報表重編類型、特性與盈餘管理誘因及治理環境特性之關聯性研究 | zh_TW |
| dc.type (資料類型) | thesis | en |
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