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題名 下半年盈餘管理與年度盈餘資訊內涵關係之研究
Interim Earnings Management and The Fourth Quarter Good News Effect
作者 林坤霖
Lin, Kuen-Lin
貢獻者 康榮寶<br>宋定懿
Kang Jung-Pao<br>Sung Ting-Yi
林坤霖
Lin, Kuen-Lin
關鍵詞 下半年
盈餘管理
資訊內涵
第四季
Earnings Management
Information content
The Fourth Quarter
日期 1995
上傳時間 28-Apr-2016 14:46:47 (UTC+8)
摘要 本研究觀察臺灣新上市公司的盈餘管理行為是否傾向於下半年或第四
參考文獻 一、中文部分
丘添富， 「台灣證券市場上市公司每季益餘時間效果及消息效果資訊內容之研究」，東海大學企業管理研究所碩士論文，民國八十年六月。
余尚武，「臺灣證券市場股票上市公司益餘宣告所合含資訊內容之研究」國立全灣大學商學研究所碩士論文，民國七十五年。
林晉宏，「勞工生產力指標之增額資訊內涵」，國立政治大學會計研究所碩士論文，民國八十三年六月。
林淑鈴， 「季益餘資訊內容- -隨機優勢模式與資本資產訂價模式之比較」，國立政治大學企業管理研究所碩士論文，民國八十年。
林鎮邦，「臺灣地區股票上市公司公佈之財務報表所含情報量之研究」，國立台灣大學商學研究所碩士論文，民國六十八年。
張鴻基， 「臺灣地區股票上市公司每季益餘時間數列特性及資訊內容之研究」國立臺灣大學商學研究所碩士論文，氏國七十二年。
許晁熊， 「臺;彎股市盈餘宣告之季節性探討」，東海大學企業管理研究所碩士論文，民國八十年六月。
連靜仙， 「新上市公司益餘管理之研究」，國立政治大學會計研究所碩士論文，民國八十二年六月。
陳永和， 「盈餘反應係數綜合性探討與去灣股市之實證研究」，國立政治大學會計研究所碩士論文，民國八十三年六月。
陳志愷，「盈餘反應係數之探索性之研究- -台灣股票市場之實證分析」國立政治大學會計研究所碩士論文，民國八十一年六月。
陳雅琳(氏82) , 「公司上市前盈餘操縱之實證研究」，國立政治大學會計研究所碩士論文，民國八十二年六月。
曾國揚(民84) , 「上市後業績衰退與盈餘管理闕係之研究」，國立政治大學會計研究所碩士論文，民國八十四年六月。
曾祥琳(民78 , 「每季盈餘公告對股票成交量影響之研究」，國立成功大學工業管理研究所碩士論文，民國七十八年六月。

二、英文部分
Aharony, Joseph, Chan-Jane Lin, and Martin P. Loeb, If Initial Public Offerings,
Accounting Choices, and Earnings Management," Contemporary Accounting
Research, Fall 1993, pp. 61-81.
Ball, Ray, and Philip Brown, If An Empirical Evaluation of Accounting Income
Numbers," Journal of Accounting Research, Autumn 1968, pp. 159-178.
Beaver, William H., Richard Lambert and Stephen G. Ryan, If The Information
Content of Security Prices--A Second Look," Journal of Accoutnting and
Economics, 1987, pp. 139-157.
Beaver, William H., Roger Clarke, and William F. Wright, "The Association between
Unsystematic Security Returns and the Magnitude of Earnings Forecast Errors,"
Journal of Accounting Research, Autumn 1979, pp. 316-340.
Beaver, William H, Financial Reporting: An Accounting Revolution, 2nd ed., 1986,
Prentice-Hall.
Brown Philip, and John W. Kennelly, "The Informational Content of Quarterly
Earnings: An Extension and Some Further Evidence," The Journal of Business,
1972, pp. 403-415 .
Chambers, Anne E., and Stephen H. Penman, "Timeliness of Reporting and the Stock
Price Reaction to Earnings Announcements," Journal of Accounting Research,
Spring 1984, pp. 21-47.
DeAngelo, Linda E., "Accounting Numbers as Market Valuation Substitutes: A
Study of Management Buyouts of Public Stockholders," The Accounting Review,
July 1986, pp. 400-420.
Dechow, Patricia M., Richard G. Sloan, and Amy P. Sweeney, "Detecting earnings
management," Accounting Review, September 1994.
Dempsey, Stephen J., "Interim Earnings Management and The Fourth Quarter Good
News Effect," Journal of Business Finance & Accounting, September 1994, pp .
889-908.
Foster, George, If Quarterly Accounting Data: Time series Properties and Predictive
Ability Results," The Accounting Review, January 1977, pp. 1-21.
Friedian, John M., "Accounting Choices of Issuers of Initial Public Offerings, "
Contemporary Accounting Research, Summer 1994, pp. 1-31.
Healy, Paul M., "The Effect of Bonus Schemes on Accounting Decisions," Journal
of Accounting and Economics, 1985, pp. 85-107.
Jennings, Robert and Laura Starks, "Information Content and The Speed of Stock
Price Adjustment," Journal of Accounting Research, Spring 1985, pp. 336-350.
Jones, Jennifer J., "Earnings Management During Import Relief Investigations, "
Journal of Accounting Research, Autumn. 1991, pp. 193-228.
Kross, William and Douglas A. Schroeder, "An Empirical Investigation of the Effect
of Quarterly Earnings Announcement Timing on Stock Returns," Journal of
Accounting Research, Spring 1984, pp. 153-157.
Kross, William, "Profitability, Earnings Announcement Time Lags, and Stock
Price," Journal of Business Finance & Accounting, 1982, pp. 313-328.
Liberty, Susan E., and Jerold L. Zimmerman, "Labor Union Contract Negotiations
and Accounting Choices," The Accounting Review, October 1986, pp. 692-712.
Lorek, Kenneth S., and Allen W. Bathke, "A Time-Series Analysis of Nonseasonal
Quarterly Earnings Data," Journal of Accounting Research, Spring 1984, pp.
369-379.
May, Robert G., "The Influence of Quarterly Earnings Announcements on Investor
Decisions as Reflected in Common Stock Price Changes," Journal of Accounting
Research, Supplement 1971, pp. 119-163.
Penman, Stephen H., "The Distribution of Earnings News over Time and Seasonalities in Aggregate Stock Returns," Journal of Financial Economics, 1987, pp. 199-228.
Peterson, David R., "Stock Return Seansonalities and Earnings Information, ..
Journal of Financial and Quantitative Analysis, June 1990, pp. 187-201.
Watts, Ross L., "Systematic Abnormal Returns After Quarterly Earnings
Announcements," Journal of Financial Economics, June 1978, pp. 127-150.
描述 碩士
國立政治大學
會計學系
83353009
資料來源 http://thesis.lib.nccu.edu.tw/record/#B2002002823
資料類型 thesis
dc.contributor.advisor 康榮寶<br>宋定懿zh_TW
dc.contributor.advisor Kang Jung-Pao<br>Sung Ting-Yien_US
dc.contributor.author (Authors) 林坤霖zh_TW
dc.contributor.author (Authors) Lin, Kuen-Linen_US
dc.creator (作者) 林坤霖zh_TW
dc.creator (作者) Lin, Kuen-Linen_US
dc.date (日期) 1995en_US
dc.date.accessioned 28-Apr-2016 14:46:47 (UTC+8)-
dc.date.available 28-Apr-2016 14:46:47 (UTC+8)-
dc.date.issued (上傳時間) 28-Apr-2016 14:46:47 (UTC+8)-
dc.identifier (Other Identifiers) B2002002823en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/87495-
dc.description (描述) 碩士zh_TW
dc.description (描述) 國立政治大學zh_TW
dc.description (描述) 會計學系zh_TW
dc.description (描述) 83353009zh_TW
dc.description.abstract (摘要) 本研究觀察臺灣新上市公司的盈餘管理行為是否傾向於下半年或第四zh_TW
dc.description.tableofcontents 圖目次..........iii
表目次..........iv
第一章緒論..........2
第一節研究動機與目的..........2
第二節研究問題..........3
第三節研究流程..........3
第四節論文架構..........5
第二章文獻探討..........5
第一節盈餘與股價之關係..........6
第二節求實性會計理論..........21
第三節盈餘管理研究之探討..........23
第三章研究方法..........34
第一節觀念性架構..........34
第二節研究假說..........36
第三節變數之衝量與定義..........37
第四節樣本選取、研究期間與資料來源..........42
第五節資料分析方法..........43
第四章實證結果與分析..........45
第一節盈餘有用性之檢定..........45
第二節盈餘有用性之季節效應檢定..........49
第三節公司管理當局年度問盈餘管理傾向之檢定..........64
第四節盈餘有用性之季節效應檢定..........74
第五節實證結果彙總..........75
第五章結論與建議..........77
第一節結論..........77
第二節研究限制..........78
第三節建議..........79
參考文獻..........80
中文部份..........80
英文部份..........81
附錄A..........85
附錄B..........94
附錄C..........104
附錄D..........113
附錄E..........117		zh_TW
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#B2002002823en_US
dc.subject (關鍵詞) 下半年zh_TW
dc.subject (關鍵詞) 盈餘管理zh_TW
dc.subject (關鍵詞) 資訊內涵zh_TW
dc.subject (關鍵詞) 第四季zh_TW
dc.subject (關鍵詞) Earnings Managementen_US
dc.subject (關鍵詞) Information contenten_US
dc.subject (關鍵詞) The Fourth Quarteren_US
dc.title (題名) 下半年盈餘管理與年度盈餘資訊內涵關係之研究zh_TW
dc.title (題名) Interim Earnings Management and The Fourth Quarter Good News Effecten_US
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) 一、中文部分
丘添富， 「台灣證券市場上市公司每季益餘時間效果及消息效果資訊內容之研究」，東海大學企業管理研究所碩士論文，民國八十年六月。
余尚武，「臺灣證券市場股票上市公司益餘宣告所合含資訊內容之研究」國立全灣大學商學研究所碩士論文，民國七十五年。
林晉宏，「勞工生產力指標之增額資訊內涵」，國立政治大學會計研究所碩士論文，民國八十三年六月。
林淑鈴， 「季益餘資訊內容- -隨機優勢模式與資本資產訂價模式之比較」，國立政治大學企業管理研究所碩士論文，民國八十年。
林鎮邦，「臺灣地區股票上市公司公佈之財務報表所含情報量之研究」，國立台灣大學商學研究所碩士論文，民國六十八年。
張鴻基， 「臺灣地區股票上市公司每季益餘時間數列特性及資訊內容之研究」國立臺灣大學商學研究所碩士論文，氏國七十二年。
許晁熊， 「臺;彎股市盈餘宣告之季節性探討」，東海大學企業管理研究所碩士論文，民國八十年六月。
連靜仙， 「新上市公司益餘管理之研究」，國立政治大學會計研究所碩士論文，民國八十二年六月。
陳永和， 「盈餘反應係數綜合性探討與去灣股市之實證研究」，國立政治大學會計研究所碩士論文，民國八十三年六月。
陳志愷，「盈餘反應係數之探索性之研究- -台灣股票市場之實證分析」國立政治大學會計研究所碩士論文，民國八十一年六月。
陳雅琳(氏82) , 「公司上市前盈餘操縱之實證研究」，國立政治大學會計研究所碩士論文，民國八十二年六月。
曾國揚(民84) , 「上市後業績衰退與盈餘管理闕係之研究」，國立政治大學會計研究所碩士論文，民國八十四年六月。
曾祥琳(民78 , 「每季盈餘公告對股票成交量影響之研究」，國立成功大學工業管理研究所碩士論文，民國七十八年六月。

二、英文部分
Aharony, Joseph, Chan-Jane Lin, and Martin P. Loeb, If Initial Public Offerings,
Accounting Choices, and Earnings Management," Contemporary Accounting
Research, Fall 1993, pp. 61-81.
Ball, Ray, and Philip Brown, If An Empirical Evaluation of Accounting Income
Numbers," Journal of Accounting Research, Autumn 1968, pp. 159-178.
Beaver, William H., Richard Lambert and Stephen G. Ryan, If The Information
Content of Security Prices--A Second Look," Journal of Accoutnting and
Economics, 1987, pp. 139-157.
Beaver, William H., Roger Clarke, and William F. Wright, "The Association between
Unsystematic Security Returns and the Magnitude of Earnings Forecast Errors,"
Journal of Accounting Research, Autumn 1979, pp. 316-340.
Beaver, William H, Financial Reporting: An Accounting Revolution, 2nd ed., 1986,
Prentice-Hall.
Brown Philip, and John W. Kennelly, "The Informational Content of Quarterly
Earnings: An Extension and Some Further Evidence," The Journal of Business,
1972, pp. 403-415 .
Chambers, Anne E., and Stephen H. Penman, "Timeliness of Reporting and the Stock
Price Reaction to Earnings Announcements," Journal of Accounting Research,
Spring 1984, pp. 21-47.
DeAngelo, Linda E., "Accounting Numbers as Market Valuation Substitutes: A
Study of Management Buyouts of Public Stockholders," The Accounting Review,
July 1986, pp. 400-420.
Dechow, Patricia M., Richard G. Sloan, and Amy P. Sweeney, "Detecting earnings
management," Accounting Review, September 1994.
Dempsey, Stephen J., "Interim Earnings Management and The Fourth Quarter Good
News Effect," Journal of Business Finance & Accounting, September 1994, pp .
889-908.
Foster, George, If Quarterly Accounting Data: Time series Properties and Predictive
Ability Results," The Accounting Review, January 1977, pp. 1-21.
Friedian, John M., "Accounting Choices of Issuers of Initial Public Offerings, "
Contemporary Accounting Research, Summer 1994, pp. 1-31.
Healy, Paul M., "The Effect of Bonus Schemes on Accounting Decisions," Journal
of Accounting and Economics, 1985, pp. 85-107.
Jennings, Robert and Laura Starks, "Information Content and The Speed of Stock
Price Adjustment," Journal of Accounting Research, Spring 1985, pp. 336-350.
Jones, Jennifer J., "Earnings Management During Import Relief Investigations, "
Journal of Accounting Research, Autumn. 1991, pp. 193-228.
Kross, William and Douglas A. Schroeder, "An Empirical Investigation of the Effect
of Quarterly Earnings Announcement Timing on Stock Returns," Journal of
Accounting Research, Spring 1984, pp. 153-157.
Kross, William, "Profitability, Earnings Announcement Time Lags, and Stock
Price," Journal of Business Finance & Accounting, 1982, pp. 313-328.
Liberty, Susan E., and Jerold L. Zimmerman, "Labor Union Contract Negotiations
and Accounting Choices," The Accounting Review, October 1986, pp. 692-712.
Lorek, Kenneth S., and Allen W. Bathke, "A Time-Series Analysis of Nonseasonal
Quarterly Earnings Data," Journal of Accounting Research, Spring 1984, pp.
369-379.
May, Robert G., "The Influence of Quarterly Earnings Announcements on Investor
Decisions as Reflected in Common Stock Price Changes," Journal of Accounting
Research, Supplement 1971, pp. 119-163.
Penman, Stephen H., "The Distribution of Earnings News over Time and Seasonalities in Aggregate Stock Returns," Journal of Financial Economics, 1987, pp. 199-228.
Peterson, David R., "Stock Return Seansonalities and Earnings Information, ..
Journal of Financial and Quantitative Analysis, June 1990, pp. 187-201.
Watts, Ross L., "Systematic Abnormal Returns After Quarterly Earnings
Announcements," Journal of Financial Economics, June 1978, pp. 127-150.		zh_TW