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    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/110774
    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/110774


    Title: 盈餘管理是否會造成企業的現金持有增加? 來自資產販售的證據
    Does earnings management increase Firms’ cash holdings? Evidence from sales of assets
    Authors: 林芷賢
    Contributors: 潘健民
    林芷賢
    Keywords: 持有現金
    Date: 2017
    Issue Date: 2017-07-11 11:24:34 (UTC+8)
    Abstract: 本研究欲探討日本企業是否會利用實質盈餘管理中的處分資產項目來影響其持有現金的維持。根據先前的研究文獻,發現日本企業有處分資產比率相當高的狀況,在本研究所蒐集的資料當中,也有高達8成的企業都有進行處分資產的交易情形,再加之日本的持有現金一向高於其他國家,因此認為兩者之間是否存在一定之關聯性。本研究透過正常處分資產以外的超額處分資產數對超額持有現金的迴歸分析,並控制各種固定效應與集群,發現日本企業所進行的處分資產,對超額持有現金有影響且相當顯著,充分展現兩者之間的關聯性,處分資產能達到調控持有現金並使之維持在某一水準的目的。此種情況在大多數的企業均適用,但本研究尚佐證兩種處分資產與持有現金較無關係的情況,分別為當處分資產量較少時與當該企業的政策較不傾向大量使用處分資產時。
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    Description: 碩士
    國立政治大學
    會計學系
    104353021
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0104353021
    Data Type: thesis
    Appears in Collections:[會計學系] 學位論文

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