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| Title: | 運用文字探勘分析致股東報告書與盈餘管理及審計公費之關聯性
The Association between Reports to Shareholders, Earnings Management and Audit Fees：Using Text Mining Approach |
| Authors: | 蔡和翰
Tsai, Ho-Han |
| Contributors: | 張祐慈
Chang, Yu-Tzu
蔡和翰
Tsai, Ho-Han |
| Keywords: | 盈餘管理
審計公費
致股東報告書
語調分析
Tone analysis
Earnings management
Audit fees
Reports to shareholders |
| Date: | 2023 |
| Issue Date: | 2023-07-06 16:49:16 (UTC+8) |
| Abstract: | 本研究使用Bidirectional Encoder Representation from Transformers (BERT)模型進行文字探勘，對我國2016年至2020年上市(櫃)公司致股東報告書進行語調分析，並探討語調與盈餘管理及審計公費之關聯性。BERT模型經過超參數調整及交叉驗證後，語調分類準確率達86%，具有一定的準確性。實證結果發現，致股東報告書語調與裁決性應計數呈現正相關，亦即語調越正向，公司盈餘管理程度越高。顯示管理階層可能會在報告書中呈現特定的語調，營造出公司經營良好的形象，以配合其盈餘管理行為。此外，致股東報告書語調與審計公費呈正相關。當報告書語調越正向時，會計師可能認為管理階層過度誇大營運表現，並未如實揭露公司資訊，因此存在較高的風險，故將收取更多審計公費。綜上所述，我國致股東報告書語調對盈餘管理程度之評估，以及審計公費之訂價具有一定影響。
This study uses the Bidirectional Encoder Representation from Transformers (BERT) model to conduct tone analysis on reports to shareholders of listed and OTC companies in Taiwan from 2016 to 2020, and explores the association between the tone of the reports and earnings management and audit fees. After hyperparameter tuning and cross-validation, the BERT model achieves a high classification accuracy of 86%. The empirical results show a positive association between the tone of reports to shareholders and discretionary accruals, indicating that the more positive the tone, the higher the degree of earnings management. This implies that management may utilize a specific tone to create a positive image of their business operations, aligning with their earnings management practices. Furthermore, the tone is positive associated with audit fees. This suggests that when the reports convey a more positive tone, auditors may perceive management as excessively emphasizing their performance and inadequately disclosing company information, leading to higher risks and thus higher audit fees. Based on these results, it can be concluded that the tone of the reports to shareholders in Taiwan has an impact on the assessment of the extent of earnings management and the determination of audit fees. |
| Reference: | 一、中文文獻
陳予得與林嬋娟，2022，應用遷移學習與文字探勘分析致股東報告書，中華會計學刊，第18卷，第1期 (7月)：123-166。
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| Description: | 碩士
國立政治大學
會計學系
110353016 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0110353016 |
| Data Type: | thesis |
| Appears in Collections: | [會計學系] 學位論文
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