| dc.contributor.advisor | 郭弘卿 | zh_TW |
| dc.contributor.advisor | Kuo, Horng-Ching | en_US |
| dc.contributor.author (Authors) | 鄭巧枚 | zh_TW |
| dc.contributor.author (Authors) | Jeng, Chaio-May | en_US |
| dc.creator (作者) | 鄭巧枚 | zh_TW |
| dc.creator (作者) | Jeng, Chaio-May | en_US |
| dc.date (日期) | 2005 | en_US |
| dc.date.accessioned | 18-Sep-2009 09:11:33 (UTC+8) | - |
| dc.date.available | 18-Sep-2009 09:11:33 (UTC+8) | - |
| dc.date.issued (上傳時間) | 18-Sep-2009 09:11:33 (UTC+8) | - |
| dc.identifier (Other Identifiers) | G0923530181 | en_US |
| dc.identifier.uri (URI) | https://nccur.lib.nccu.edu.tw/handle/140.119/34269 | - |
| 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) | 92353018 | zh_TW |
| dc.description (描述) | 94 | zh_TW |
| dc.description.abstract (摘要) | 本益比有資訊內涵存在 (Basu , 1977)，為投資人做投資決策時所廣泛使用。Lev (1992) 認為，本益比發生變動，或是公司本益比與產業平均數存在持續性差異，即顯示公司價值有錯誤評價之可能，因此，本研究將樣本分為三組，透過迴歸分析探討83年至90年間上市公司中，本益比持續性地高於（低於）產業平均數的公司，是否進行盈餘管理，以及相較於其他公司，其盈餘持續性與價格攸關性如何。研究結果發現，本益比持續性地高於產業平均數的公司，其盈餘管理行為並不明顯；本益比持續性地低於產業平均數的公司，確實會進行盈餘管理，使得盈餘持續性較差，但有較好的盈餘價值攸關性。 | zh_TW |
| dc.description.abstract (摘要) | There are information in Price-Earnings（PE） ratio so that many investors use it for making decisions. Changing in PE ratio , or PE ratio different from the average of industry over time ,will suggest to managers the possibility of misvaluation. Therefore, the study divides the samples to three parts, using regression analysis to investigate if the firms with PE ratio continuously higher (or lower) than the industry average number will use managerial discretion to proceed earnings management. Besides, comparing to other firms, the two sample companies will have what kinds of characteristics of earnings . The result indicate that the firms with PE ratio higher than industry average number, their earnings management behavior is not obvious. On the contrary, the firms with PE ratio lower than industry average number indeed proceed earnings management, inducing worse earnings persistence and better value relevance of earnings. | en_US |
| 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………………………………………………………...3第三節 研究架構與流程………………………………………………...4第二章 文獻探討………………………………………………………...6第一節 盈餘管理之相關文獻…………………………………………...6第二節 盈餘品質之相關文獻………………………............... 11第三節 本益比之相關文獻....................................15第三章 研究方法. ……………………………………………………..19第一節 觀念性架構…………………………………………………….19第二節 研究假說……………………………………………………….19第三節 變數之衡量與定義…………………………………………….22第四節 樣本選取、研究期間與資料來源…………………………….25第五節 資料分析方法………………………………………………….28第四章 實證結果……………………………………………………….33第一節 敘述性統計及績效變化分析………………………………….33第二節 相關係數檢定.......................................42第三節 盈餘管理之特性.....................................49第五章 結論、研究限制與建議 第一節 研究結論.......................................60 第二節 研究限制.......................................61 第三節 後續研究建議...................................62參考文獻……………………..………………………………………….63 | zh_TW |
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| dc.language.iso | en_US | - |
| dc.source.uri (資料來源) | http://thesis.lib.nccu.edu.tw/record/#G0923530181 | en_US |
| dc.subject (關鍵詞) | 本益比 | zh_TW |
| dc.subject (關鍵詞) | 盈餘管理 | zh_TW |
| dc.subject (關鍵詞) | Price-Earnings Ratio | en_US |
| dc.subject (關鍵詞) | Earnings Management | en_US |
| dc.title (題名) | 上市公司本益比與盈餘管理關聯性之研究 | zh_TW |
| dc.type (資料類型) | thesis | en |
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