| dc.contributor.advisor | 金成隆<br>梁嘉紋 | zh_TW |
| dc.contributor.author (作者) | 江宇可 | zh_TW |
| dc.contributor.author (作者) | Chiang,Yu-Ko | en_US |
| dc.creator (作者) | 江宇可 | zh_TW |
| dc.creator (作者) | Chiang,Yu-Ko | en_US |
| dc.date (日期) | 2008 | en_US |
| dc.date.accessioned | 8-十二月-2010 14:05:04 (UTC+8) | - |
| dc.date.available | 8-十二月-2010 14:05:04 (UTC+8) | - |
| dc.date.issued (上傳時間) | 8-十二月-2010 14:05:04 (UTC+8) | - |
| dc.identifier (其他 識別碼) | G0096353045 | en_US |
| dc.identifier.uri (URI) | http://nccur.lib.nccu.edu.tw/handle/140.119/49568 | - |
| 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) | 96353045 | zh_TW |
| dc.description (描述) | 97 | zh_TW |
| dc.description.abstract (摘要) | 本研究針對1993年到2007年在美國三大證券交易所，紐約證券交易所、那斯達克證券交易所與美國證券交易所之中具有更名事件的上市公司進行盈餘管理之研究，並從LexisNexis資料庫中，取得公司變更名稱的原因，將更名原因作為研究之標的，以瞭解企業盈餘管理是否會因更名原因不同而有所不同。當面對公司分別以「組織重整」、「變更營運項目」與「大幅度更名」等三種原因而更名時，是否出現不同的盈餘管理之變化幅度，藉此觀察出不同更名原因與盈餘管理之關聯性。本研究是以Kothari, Leone and Wasley（2005）估計出的裁決性應計數，取其絕對值作為衡量盈餘管理程度的代理變數，實證結果發現，當公司宣告改變其公司名稱，相較於同產業其他公司的財務報表，當年度對於盈餘管理的影響效果並不顯著。以更名原因將樣本公司進行分類後，發現由於變更營運項目而更名的公司或是大幅度更名的公司，相較於其他同產業的對照公司，亦未發現其當年度盈餘管理之幅度有顯著差異，僅有因為組織重整而進行更名的公司，其當年度盈餘管理之幅度會高於其他同產業的對照公司。這樣的結論究其原因，可能是企業更名或許對於其他方面將產生影響，但與盈餘管理並無顯著關聯。 | 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 論文架構 5第二章 文獻探討 7第一節 企業更名之相關文獻 7第二節 盈餘管理之相關文獻 11第三章 研究方法 24第一節 研究假說 24第二節 變數衡量與模型建立 28第三節 實證模型 36第四章 實證結果與分析 43第一節 敘述性統計分析 43第二節 單變量分析 49第三節 多元迴歸分析結果 53第四節 額外測試 57第五章 研究結論、限制與建議 66第一節 研究結論 66第二節 研究限制 68第三節 研究建議 69參考文獻 70 | 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/#G0096353045 | en_US |
| dc.subject (關鍵詞) | 企業更名、盈餘管理、更名原因 | zh_TW |
| dc.title (題名) | 企業更名與盈餘管理之研究 | zh_TW |
| dc.title (題名) | On the association between corporate name change and earnings management | en_US |
| dc.type (資料類型) | thesis | en |
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