政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/136094
English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  全文笔数/总笔数 : 113392/144379 (79%)
造访人次 : 51195909      在线人数 : 940
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
搜寻范围 查询小技巧：
  • 您可在西文检索词汇前后加上"双引号"，以获取较精准的检索结果
  • 若欲以作者姓名搜寻，建议至进阶搜寻限定作者字段，可获得较完整数据
    •  进阶搜寻
    政大機構典藏 > 商學院 > 會計學系 > 期刊論文 >  Item 140.119/136094


    请使用永久网址来引用或连结此文件: https://nccur.lib.nccu.edu.tw/handle/140.119/136094


    题名: 盈餘管理與經理人盈餘預測修正的關聯性
    Association between Earnings Management and Management Earnings Forecasts: Evidence from Mandatory Revisions
    作者: 潘健民
    Pan, Chien-min Kevin
    贡献者: 會計系
    关键词: 盈餘管理;經理人盈餘預測;盈餘預測修正
    earnings management;management earnings forecasts;earnings forecast revisions
    日期: 2019-05
    上传时间: 2021-07-20 11:57:43 (UTC+8)
    摘要: 利用日本的上市公司的強制盈餘修正資料，本文主要探討企業的盈餘管理行動與盈餘預測的關聯性。日本雖然強制企業發布盈餘預測，但也容許企業在預見將來的盈餘可能有重大變動時可以修正之前所發布的盈餘預測數字。先前的研究文獻對於盈餘預測修正的研究主要有兩項結果。有文獻指出企業會進行盈餘管理以避免修正盈餘預測，但也有研究結果指出企業會先發布偏高的初始盈餘預測，然後再慢慢的調降後續預測以避免負的盈餘驚喜。本研究利用應計項目與實質盈餘指標發現，盈餘管理與盈餘預測修正有負的相關。本研究同時也發現在向下修正盈餘預測的公司與發佈多次盈餘預測修正的公司的盈餘管理也是與盈餘預測修正之間有負的相關。但是本研究並沒有在向上修正盈餘預測的公司發現盈餘管理與盈餘預測修正之間的關聯。本研究同時發現，在發布多次盈餘修正的情況下，向上修正與向下修正的結果是不變的。
    Using mandatory forecast revisions data from listed firms in Japan, I examine the association between earnings management and management earnings forecasts. Japan’s disclosure system allows firms to revise previous earnings forecasts if they foresee any significant changes. Previous studies have yielded somewhat mixed results: (a) firms manage earnings to avoid issuing earnings revisions and (b) firms issue upward-biased initial forecasts and then revise subsequent forecasts downward to avoid negative earnings surprises. Using metrics for both accrual-based and real earnings management, I find that earnings management is negatively associated with earnings forecast discrepancies. I also find a negative association between earnings management and forecast discrepancies for firms that issue downward forecast revisions and multiple forecast revisions. However, I find no association between earnings management and forecast discrepancies for firms that issue upward revisions. The results hold for upward and downward revisions under the condition of multiple revisions.
    關聯: Journal of Contemporary Accounting（當代會計）, Vol.20, No.1, pp.67-90
    数据类型: article
    DOI 連結: http://dx.doi.org/10.6675/JCA.201905_20(1).03
    DOI: 10.6675/JCA.201905_20(1).03
    显示于类别:[會計學系] 期刊論文

    文件中的档案:

    档案 大小格式浏览次数
    177.pdf469KbAdobe PDF2121检视/开启


    在政大典藏中所有的数据项都受到原著作权保护.


    社群 sharing

    著作權政策宣告 Copyright Announcement
    1.本網站之數位內容為國立政治大學所收錄之機構典藏，無償提供學術研究與公眾教育等公益性使用，惟仍請適度，合理使用本網站之內容，以尊重著作權人之權益。商業上之利用，則請先取得著作權人之授權。
    The digital content of this website is part of National Chengchi University Institutional Repository. It provides free access to academic research and public education for non-commercial use. Please utilize it in a proper and reasonable manner and respect the rights of copyright owners. For commercial use, please obtain authorization from the copyright owner in advance.

    2.本網站之製作，已盡力防止侵害著作權人之權益，如仍發現本網站之數位內容有侵害著作權人權益情事者，請權利人通知本網站維護人員(nccur@nccu.edu.tw)，維護人員將立即採取移除該數位著作等補救措施。
    NCCU Institutional Repository is made to protect the interests of copyright owners. If you believe that any material on the website infringes copyright, please contact our staff(nccur@nccu.edu.tw). We will remove the work from the repository and investigate your claim.
    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - 回馈