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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 28-四月-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\n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。\n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。\n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。\n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。\n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。\n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。\n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。\n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。\n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。\n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。\n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。\n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。\n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。\n\n二、英文部分\nAharony, Joseph, Chan-Jane Lin, and Martin P. Loeb, If Initial Public Offerings,\nAccounting Choices, and Earnings Management," Contemporary Accounting\nResearch, Fall 1993, pp. 61-81.\nBall, Ray, and Philip Brown, If An Empirical Evaluation of Accounting Income\nNumbers," Journal of Accounting Research, Autumn 1968, pp. 159-178.\nBeaver, William H., Richard Lambert and Stephen G. Ryan, If The Information\nContent of Security Prices--A Second Look," Journal of Accoutnting and\nEconomics, 1987, pp. 139-157.\nBeaver, William H., Roger Clarke, and William F. Wright, "The Association between\nUnsystematic Security Returns and the Magnitude of Earnings Forecast Errors,"\nJournal of Accounting Research, Autumn 1979, pp. 316-340.\nBeaver, William H, Financial Reporting: An Accounting Revolution, 2nd ed., 1986,\nPrentice-Hall.\nBrown Philip, and John W. Kennelly, "The Informational Content of Quarterly\nEarnings: An Extension and Some Further Evidence," The Journal of Business,\n1972, pp. 403-415 .\nChambers, Anne E., and Stephen H. Penman, "Timeliness of Reporting and the Stock\nPrice Reaction to Earnings Announcements," Journal of Accounting Research,\nSpring 1984, pp. 21-47.\nDeAngelo, Linda E., "Accounting Numbers as Market Valuation Substitutes: A\nStudy of Management Buyouts of Public Stockholders," The Accounting Review,\nJuly 1986, pp. 400-420.\nDechow, Patricia M., Richard G. Sloan, and Amy P. Sweeney, "Detecting earnings\nmanagement," Accounting Review, September 1994.\nDempsey, Stephen J., "Interim Earnings Management and The Fourth Quarter Good\nNews Effect," Journal of Business Finance & Accounting, September 1994, pp .\n889-908.\nFoster, George, If Quarterly Accounting Data: Time series Properties and Predictive\nAbility Results," The Accounting Review, January 1977, pp. 1-21.\nFriedian, John M., "Accounting Choices of Issuers of Initial Public Offerings, "\nContemporary Accounting Research, Summer 1994, pp. 1-31.\nHealy, Paul M., "The Effect of Bonus Schemes on Accounting Decisions," Journal\nof Accounting and Economics, 1985, pp. 85-107.\nJennings, Robert and Laura Starks, "Information Content and The Speed of Stock\nPrice Adjustment," Journal of Accounting Research, Spring 1985, pp. 336-350.\nJones, Jennifer J., "Earnings Management During Import Relief Investigations, "\nJournal of Accounting Research, Autumn. 1991, pp. 193-228.\nKross, William and Douglas A. Schroeder, "An Empirical Investigation of the Effect\nof Quarterly Earnings Announcement Timing on Stock Returns," Journal of\nAccounting Research, Spring 1984, pp. 153-157.\nKross, William, "Profitability, Earnings Announcement Time Lags, and Stock\nPrice," Journal of Business Finance & Accounting, 1982, pp. 313-328.\nLiberty, Susan E., and Jerold L. Zimmerman, "Labor Union Contract Negotiations\nand Accounting Choices," The Accounting Review, October 1986, pp. 692-712.\nLorek, Kenneth S., and Allen W. Bathke, "A Time-Series Analysis of Nonseasonal\nQuarterly Earnings Data," Journal of Accounting Research, Spring 1984, pp.\n369-379.\nMay, Robert G., "The Influence of Quarterly Earnings Announcements on Investor\nDecisions as Reflected in Common Stock Price Changes," Journal of Accounting\nResearch, Supplement 1971, pp. 119-163.\nPenman, Stephen H., "The Distribution of Earnings News over Time and Seasonalities in Aggregate Stock Returns," Journal of Financial Economics, 1987, pp. 199-228.\nPeterson, David R., "Stock Return Seansonalities and Earnings Information, ..\nJournal of Financial and Quantitative Analysis, June 1990, pp. 187-201.\nWatts, Ross L., "Systematic Abnormal Returns After Quarterly Earnings\nAnnouncements," 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-Yi en_US dc.contributor.author (作者) 林坤霖 zh_TW dc.contributor.author (作者) Lin, Kuen-Lin en_US dc.creator (作者) 林坤霖 zh_TW dc.creator (作者) Lin, Kuen-Lin en_US dc.date (日期) 1995 en_US dc.date.accessioned 28-四月-2016 14:46:47 (UTC+8) - dc.date.available 28-四月-2016 14:46:47 (UTC+8) - dc.date.issued (上傳時間) 28-四月-2016 14:46:47 (UTC+8) - dc.identifier (其他 識別碼) B2002002823 en_US dc.identifier.uri (URI) https://ah.lib.nccu.edu.tw/item?item_id=99301 - 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) 83353009 zh_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\n表目次..........iv\n第一章緒論..........2\n第一節研究動機與目的..........2\n第二節研究問題..........3\n第三節研究流程..........3\n第四節論文架構..........5\n第二章文獻探討..........5\n第一節盈餘與股價之關係..........6\n第二節求實性會計理論..........21\n第三節盈餘管理研究之探討..........23\n第三章研究方法..........34\n第一節觀念性架構..........34\n第二節研究假說..........36\n第三節變數之衝量與定義..........37\n第四節樣本選取、研究期間與資料來源..........42\n第五節資料分析方法..........43\n第四章實證結果與分析..........45\n第一節盈餘有用性之檢定..........45\n第二節盈餘有用性之季節效應檢定..........49\n第三節公司管理當局年度問盈餘管理傾向之檢定..........64\n第四節盈餘有用性之季節效應檢定..........74\n第五節實證結果彙總..........75\n第五章結論與建議..........77\n第一節結論..........77\n第二節研究限制..........78\n第三節建議..........79\n參考文獻..........80\n中文部份..........80\n英文部份..........81\n附錄A..........85\n附錄B..........94\n附錄C..........104\n附錄D..........113\n附錄E..........117 zh_TW dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#B2002002823 en_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 Management en_US dc.subject (關鍵詞) Information content en_US dc.subject (關鍵詞) The Fourth Quarter en_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 Effect en_US dc.type (資料類型) thesis en_US dc.relation.reference (參考文獻) 一、中文部分\n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。\n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。\n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。\n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。\n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。\n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。\n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。\n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。\n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。\n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。\n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。\n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。\n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。\n\n二、英文部分\nAharony, Joseph, Chan-Jane Lin, and Martin P. Loeb, If Initial Public Offerings,\nAccounting Choices, and Earnings Management," Contemporary Accounting\nResearch, Fall 1993, pp. 61-81.\nBall, Ray, and Philip Brown, If An Empirical Evaluation of Accounting Income\nNumbers," Journal of Accounting Research, Autumn 1968, pp. 159-178.\nBeaver, William H., Richard Lambert and Stephen G. Ryan, If The Information\nContent of Security Prices--A Second Look," Journal of Accoutnting and\nEconomics, 1987, pp. 139-157.\nBeaver, William H., Roger Clarke, and William F. Wright, "The Association between\nUnsystematic Security Returns and the Magnitude of Earnings Forecast Errors,"\nJournal of Accounting Research, Autumn 1979, pp. 316-340.\nBeaver, William H, Financial Reporting: An Accounting Revolution, 2nd ed., 1986,\nPrentice-Hall.\nBrown Philip, and John W. Kennelly, "The Informational Content of Quarterly\nEarnings: An Extension and Some Further Evidence," The Journal of Business,\n1972, pp. 403-415 .\nChambers, Anne E., and Stephen H. Penman, "Timeliness of Reporting and the Stock\nPrice Reaction to Earnings Announcements," Journal of Accounting Research,\nSpring 1984, pp. 21-47.\nDeAngelo, Linda E., "Accounting Numbers as Market Valuation Substitutes: A\nStudy of Management Buyouts of Public Stockholders," The Accounting Review,\nJuly 1986, pp. 400-420.\nDechow, Patricia M., Richard G. Sloan, and Amy P. Sweeney, "Detecting earnings\nmanagement," Accounting Review, September 1994.\nDempsey, Stephen J., "Interim Earnings Management and The Fourth Quarter Good\nNews Effect," Journal of Business Finance & Accounting, September 1994, pp .\n889-908.\nFoster, George, If Quarterly Accounting Data: Time series Properties and Predictive\nAbility Results," The Accounting Review, January 1977, pp. 1-21.\nFriedian, John M., "Accounting Choices of Issuers of Initial Public Offerings, "\nContemporary Accounting Research, Summer 1994, pp. 1-31.\nHealy, Paul M., "The Effect of Bonus Schemes on Accounting Decisions," Journal\nof Accounting and Economics, 1985, pp. 85-107.\nJennings, Robert and Laura Starks, "Information Content and The Speed of Stock\nPrice Adjustment," Journal of Accounting Research, Spring 1985, pp. 336-350.\nJones, Jennifer J., "Earnings Management During Import Relief Investigations, "\nJournal of Accounting Research, Autumn. 1991, pp. 193-228.\nKross, William and Douglas A. Schroeder, "An Empirical Investigation of the Effect\nof Quarterly Earnings Announcement Timing on Stock Returns," Journal of\nAccounting Research, Spring 1984, pp. 153-157.\nKross, William, "Profitability, Earnings Announcement Time Lags, and Stock\nPrice," Journal of Business Finance & Accounting, 1982, pp. 313-328.\nLiberty, Susan E., and Jerold L. Zimmerman, "Labor Union Contract Negotiations\nand Accounting Choices," The Accounting Review, October 1986, pp. 692-712.\nLorek, Kenneth S., and Allen W. Bathke, "A Time-Series Analysis of Nonseasonal\nQuarterly Earnings Data," Journal of Accounting Research, Spring 1984, pp.\n369-379.\nMay, Robert G., "The Influence of Quarterly Earnings Announcements on Investor\nDecisions as Reflected in Common Stock Price Changes," Journal of Accounting\nResearch, Supplement 1971, pp. 119-163.\nPenman, Stephen H., "The Distribution of Earnings News over Time and Seasonalities in Aggregate Stock Returns," Journal of Financial Economics, 1987, pp. 199-228.\nPeterson, David R., "Stock Return Seansonalities and Earnings Information, ..\nJournal of Financial and Quantitative Analysis, June 1990, pp. 187-201.\nWatts, Ross L., "Systematic Abnormal Returns After Quarterly Earnings\nAnnouncements," Journal of Financial Economics, June 1978, pp. 127-150. zh_TW
