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    政大機構典藏 > 商學院 > 企業管理學系 > 學位論文 >  Item 140.119/29859
    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/29859


    Title: 銀行加入金控前後的盈餘管理比較
    Authors: 賴敏敏
    Contributors: 沈中華
    賴敏敏
    Keywords: 銀行
    金控
    盈餘管理
    操弄盈餘
    Date: 2005
    Issue Date: 2009-09-11 16:44:55 (UTC+8)
    Abstract: 自90年代起,政府為了順應國際潮流,解除了許多管制措施,並且為提升金融競爭力、重塑金融版圖以及促進銀行體制健全性,遂進行一連串之中長期改造,因此有了金控的產生。金控體系下可運作各種業務,然而在併入金控體系後,是否會因為金控擁有較廣大的業務範圍而更有彈性及誘因使用不同的方式來操弄盈餘?

    本研究係以台灣證券交易所公開發行上市,並於民國九十二年前加入金控之銀行為研究對象,研究期間為民國八十三年至民國九十三年,並排除非歷年制、當年度資料不全、中途下市或有合併事件者,最後共十一家銀行符合條件作為樣本。假說以Bhattacharya et al.(2003)研究企業盈餘管理動機,及Anne L. Beatty, Bin Ke, and Kathy R. Petroni(2002)對操弄盈餘的呆帳,其是否與不良債權及備抵呆帳呈現正相關之研究為基礎,探討銀行是否因加入金控後有操弄盈餘,亦即避免負盈餘、盈於平穩化、盈餘積極性、當不良債權或備抵呆帳增加時提列呆帳亦增加,以及裁決性呆帳增加等現象。

    實證結果顯示,銀行在加入金控後,避免負盈餘程度明顯上升,且異常提列呆帳增加,有盈餘管理增加之情形,並且可由備抵呆帳觀察盈餘管理工具---提列呆帳的變化。
    Reference: 英文部份
    1. Bartov, E. 1993. The timing of asset sales and earnings manipulations. The Accounting Review 68 (October) :840-855.
    2. Beatty, A., B. Ke, and K. Petroni, 1999, “Differential earnings management to avoid earnings declines and losses across publicly and privately-held banks,” Working paper, Pennsylvania State University and Michigan State University.
    3. Burgstahler, D., and I. Dichev, 1997, “Earnings management to avoid earnings decreases and losses,” Journal of Accounting & Economics, Vol. 24, pp.99-126.
    4. DeAngelo, L. E., 1986, “Accounting numbers as market valuation substitutes: a study of management buyouts of public stockholders,” The Accounting Review, Vol. 61, pp.400-420.
    5. DeAngelo, L. 1988. Managerial Competition, Information Cost, and Corporate Governance: The use of Accounting Performance Measures in Proxy Contests. Journal of Accounting and Economics, pp.3-36.
    6. Dechow, P., and R, Sloan. 1991. Executive Incentives and the Horizon Problem: An Empirical Investigation. Journal of Accounting and Economics, 14, pp.51-89.
    7. DeChow, P., R, Sloan and A, Sweeney. 1995. Detecting Earnings Management. The Accounting Review, 70, pp.193-225.
    8. Gordon, M. J. 1964. Postulates, principles and research in accounting. The Accounting Review 39 (April) :251-263.
    9. Hayn, C., 1995, “The information content of losses,” Journal of Accounting & Economics, Vol. 20, pp.125-153.
    10. Healy, P. M., 1985, “The effect of bonus schemes on accounting decisions,” Journal of Accounting & Economics, Vol. 7, pp.85-107.
    11. Healy, P. 1999. Discussion of earnings – based bonus plans and earnings management by business unit managers. Journal of Accounting and Economics, 26, pp.143-148.
    12. Jones, J.J., 1991, “Earnings management during import relief investigations,” Journal of Accounting Research, Vol. 29, pp.193-228.
    13. Kang, S., and K. Sivaramakrishnan, 1995, “Issues in testing earnings management and an instrumental variable approach,” Journal of Accounting Research, Vol. 33, pp.353-367.
    14. McNichols, M., and G. P. Wilson. 1988. Evidence of earnings management from the Provision for Bad Debts. Journal of Accounting Research 26 (Supplement) :1-31.
    15. Schipper, k., 1989, “Commentary on earning management,” Accounting Horizon, Vol. 3, pp.91-102.
    16. Silverman, B. W., 1986, “Density Estimation for Statistics and Data Analysis,” London: Chapman & Hall.
    17. Shivakumar, L., 2000, “Do firms mislead investors by overstating earnings before seasoned equity offerings? ,” Journal of Accounting & Economics, Vol. 29, pp. 339-371.
    18. Scott, K. 1999. Corporate governance and East Asia. Working paper, Stanford Law School --John M.Olin program in law and economics.
    19. Zmijewski, M., and R. Hagerman. 1981. An income strategy approach to the positive theory of accounting standard setting/choice. Journal of Accounting and Economics 3 (August) :129-149.
    中文部份
    1. 林亭亭,「上市公司現金增資前後之盈餘管理行為研究」,國立政治大學企業管理研究所未出版碩士論文,民國87 年。
    2. 林嬋娟與官心怡,民國85 年,「經理人員盈餘預測與盈餘操縱之關連性研究」,管理系統,第三期,pp.27-42。
    3. 康榮寶,民國84 年,「財務預測資訊與會計規範體系」,會計研究月刊,第一一九期,pp.60-69。
    4. 陳雅琳,「公司上市前盈餘操縱之實證研究」,國立台灣大學會計學研究所未出版碩士論文,民國82 年。
    5. 連靜仙,「新上市公司盈餘管理之研究」,國立政治大學會計學研究所未出版碩士論文,民國82 年。
    6. 劉宏彥,「上市公司現金增資前後經營績效改變之實證研究」,國立台灣大學會計學研究所未出版碩士論文,民國87 年。
    7. 黃惠君,「公司上市前後盈餘操縱與上市後營運績效及盈餘操縱動機之關聯性研究」,國立台灣大學會計學研究所未出版碩士論文,民國84年。
    8. 郭柏疆,「強制性財務預測修正決策與盈餘管理關係之研究」,國立政治大學會計研究所未出版碩士論文,民國八十五年六月。
    9. 楊碧雲,「強制揭露下影響財務預測準確度因素之研究」,私立東吳大學會計研究所未出版碩士論文,民國八十三年六月。
    10. 蘇惠芬,「新上市公司上市前後年度盈餘管理關係之研究」,國立政治大學會計研究所未出版碩士論文,民國八十一年六月。
    11. www.cept.gov.tw。
    Description: 碩士
    國立政治大學
    企業管理研究所
    92355048
    94
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0092355048
    Data Type: thesis
    Appears in Collections:[企業管理學系] 學位論文

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