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    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/146391


    Title: 海外營收與盈餘管理之相關
    The Association Between Overseas Sales and Earnings Management
    Authors: 徐陽馨
    Hsu, Young-Shin
    Contributors: 潘健民
    Pan, Chien-Ｍin
    徐陽馨
    Hsu, Young-Shin
    Keywords: 海外營收
    盈餘管理
    Overseas sales
    Earnings Management
    Date: 2023
    Issue Date: 2023-08-02 13:24:26 (UTC+8)
    Abstract: 根據過去之研究得知，多國籍企業會藉由不同盈餘管理之手段，以達成企業經營之績效目標，而不同國家之稅率差額便可作為盈餘管理手段之一。本研究便探討海外營收與盈餘管理間之相關，並以日本企業作為研究對象，進行回歸結果分析。研究結果顯示，當企業具有海外營收以及海外營收規模越大之企業，盈餘管理的程度越低。新冠肺炎前後以及製造業之結果均與主結果相同。而非製造業企業，則進行了實質盈餘管理。綜合所有實證結果，本研究發現，海外營收總額越高之企業，盈餘管理的程度越低。
    The literature documents that firms have incentives to engage in earnings management and multinational corporations with global business can resort to manage earnings through tax rate differences across jurisdictions. This study examines the association between overseas sales and earnings management using data from Japanese firms. Empirical results indicate firms with higher overseas sales are associated with lower level earnings management. After COVID-19, firms with higher overseas sales also have lower level of earnings management. The empirical results further show that firms with overseas sales in non-manufacturing sector are associated with earnings management but firm in manufacturing sector are not associated with earnings management.
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    Description: 碩士
    國立政治大學
    會計學系
    110353014
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0110353014
    Data Type: thesis
    Appears in Collections:[Department of Accounting] Theses

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