| dc.contributor.advisor | 姜堯民 | zh_TW |
| dc.contributor.author (Authors) | 徐培蕙 | zh_TW |
| dc.contributor.author (Authors) | Hsu, Pei Hui | en_US |
| dc.creator (作者) | 徐培蕙 | zh_TW |
| dc.creator (作者) | Hsu, Pei Hui | en_US |
| dc.date (日期) | 2007 | en_US |
| dc.date.accessioned | 8-Dec-2010 15:41:09 (UTC+8) | - |
| dc.date.available | 8-Dec-2010 15:41:09 (UTC+8) | - |
| dc.date.issued (上傳時間) | 8-Dec-2010 15:41:09 (UTC+8) | - |
| dc.identifier (Other Identifiers) | G0095357029 | en_US |
| dc.identifier.uri (URI) | http://nccur.lib.nccu.edu.tw/handle/140.119/49642 | - |
| dc.description (描述) | 碩士 | zh_TW |
| dc.description (描述) | 國立政治大學 | zh_TW |
| dc.description (描述) | 財務管理研究所 | zh_TW |
| dc.description (描述) | 95357029 | zh_TW |
| dc.description (描述) | 96 | zh_TW |
| dc.description.abstract (摘要) | 本文討論退休金長期預期報酬率之設定。根據會計公報規定，公司之退休金長期預期報酬率必須符合其資產配置。但是在本文中我們發現資產配置並無法有效的反應公司的退休金長期預期報酬率，因此我們提出展望理論及盈餘管理兩種理論來解釋退休金長期預期報酬率之設定。我們發現經理人企圖透過改變退休金長期預期報酬率的假設來進行盈餘管理，同時退休金長期預期報酬率也會因為公司的風險態度而有所改變。 | zh_TW |
| dc.description.abstract (摘要) | Abstract: We try to find out the considerations for managers to set their assumptions of expected long term rate of return on pension plan assets (ROPA). First, we use the asset allocations of pension funds and historical returns to calculate the expected rate of return based on historical asset returns (EROPA). There is difference between ROPA are EROPA, suggests that asset allocations are not the only consideration when managers setting their ROPA assumption. Two theories are examined in this paper to explain such difference between ROPA and EROPA: earnings management and prospect theory. We use two models to test the earnings management, single accrual model and threshold model. We find that the intentions to smooth the reported income are the main incentives for managers to manipulation their ROPA. The incentive to do earnings management can partly explain the difference between ROPA and EROPA. However, in threshold model, we can not observe any evidence in our research. We also introduce prospect theory to examine the risk attitude. We find that managers’ risk attitude affect the setting of assumptions, too. We conclude prospect theory provides a good explanation of the difference between ROPA and EROPA. | en_US |
| dc.description.tableofcontents | Chapter1 Introduction………………………………………………………1Chapter2 Literature Review………………………………………………4Chapter3 Data…………………………………………………………………123.1 Pension fund composition……………………………………………123.2. Target asset allocation of pension fund……………………19Chapter4 Mythologies and Empirical Results……………………314.1 Earnings management……………………………………………………32A. Research Hypotheses……………………………………………………35B. Result.………………………………………………………………………404.2 Prospect Theory…………………………………………………………41A. EROPA as Threshold………………………………………………………43 Result…………………………………………………………………………44B. Median of ROPA as Threshold…………………………………………47 Result…………………………………………………………………………49Chapter5 Conclusions………………………………………………………52Reference……………………………………………………………………54 | 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/#G0095357029 | en_US |
| dc.subject (關鍵詞) | 退休金會計 | zh_TW |
| dc.subject (關鍵詞) | 展望理論 | zh_TW |
| dc.subject (關鍵詞) | 盈餘管理 | zh_TW |
| dc.subject (關鍵詞) | Pension Accounting | en_US |
| dc.subject (關鍵詞) | Prospect Theory | en_US |
| dc.subject (關鍵詞) | Earnings Management | en_US |
| dc.title (題名) | 退休金長期預期報酬率與盈餘管理及展望理論之研究 | zh_TW |
| dc.title (題名) | The Relation between expected rate of return on pension plans and earnings management, prospect theory. | en_US |
| dc.type (資料類型) | thesis | en |
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