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    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/128508


    Title: 我國私立大學校院會計操縱程度影響因素之研究
    A Study of Influential Determinants on Accounting Manipulation of Private Universities and Colleges in Taiwan
    Authors: 林江亮
    陳美君
    Contributors: 第三部門
    Keywords: 非營利組織;私立大學校院;會計操縱;non-for-profit organizations;private universities and colleges;accounting manipulation
    Date: 2009-03
    Issue Date: 2020-02-05 14:39:11 (UTC+8)
    Abstract: 本研究探討組織特性、財務特性與監督特性之各項變數，對於私立大學校院會計操縱程度之影響。實證結果顯示，組織特性、財務特性與監督特性皆會顯著影響私立學校的會計操縱程度。就個別變數而言，組織類型和營運現金流量變動數等，皆與會計操縱程度呈顯著負相關，顯示大學組織與高營運現金流量變動者，其會計操縱程度較低。至於餘絀變動數、管理費用變動數、是否為大型會計師事務所查核等變數，則與會計操縱程度呈顯著正向關係，顯示高餘絀與管理費用變動，以及經大型會計師事務所查核者，其會計操縱程度較高。
    Relation: 第三部門, 11, 31-62
    Data Type: article
    Appears in Collections:[Third-Sector Review] Journal Articles

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