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    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/30234


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    題名: 撤銷上市櫃輔導公司盈餘品質之探討
    作者: 劉采薇
    貢獻者: 林宛瑩
    劉采薇
    關鍵詞: 盈餘品質
    公開發行公司
    撤銷上市櫃輔導
    earnings quality
    public firms
    cancellation of listing guidance application
    日期: 2007
    上傳時間: 2009-09-11 17:30:15 (UTC+8)
    摘要: 本研究主要針對我國上市櫃輔導之制度，探討撤銷上市(櫃)輔導公司之中，獲准上市(櫃)之公開發行公司，與其他自願撤銷輔導上市櫃之公開發行公司相較，於撤銷輔導上市櫃之前二年至後二年的研究期間，兩者之間的盈餘品質是否存在差異。
    實證結果顯示，以損失認列時效性迴歸模型分析時，獲准上市(櫃)之公開發行公司較自願撤銷輔導上市櫃之公開發行公司有較佳的盈餘品質；以盈餘時效性迴歸模型分析時，自願撤銷輔導上市櫃之公開發行公司較獲准上市(櫃)之公開發行公司有較佳的盈餘品質。本研究推論此分歧結果，由我國臺灣證券交易所股份有限公司有價證券上市審查準則與財團法人中華民國證券櫃檯買賣中心證券商營業處所買賣有價證券審查準則對於申請上市(櫃)之獲利門檻要求所造成。
    Based on regulations on listing guidance released by the Taiwan Stock Exchange Corporation (TSEC) mission, this study investigates the difference in earnings quality between firms that voluntarily cancel their listing guidance applications and firm that complete their initial public offerings (IPOs) over the period of two years prior to the cancellation and two years after the cancellation of listing guidance application.
    The results show that, under timeliness in loss recognition regression model, using a two-year duration prior to the IPO or listing guidance application cancellation for research period, the earnings quality of IPO firms over the two-year-period prior to their IPOs is better than that of firms voluntarily cancelled their listing guidance applications. On the contrary, under timeliness in earnings regression model, earnings quality of firms cancelled their listing guidance application voluntarily is better than that of the IPO firms. The empirical evidence thus suggests that the inconsistence on earnings quality measured in terms of loss and earnings recognition may due to the profitability threshold imposed by TSEC and GreTai Securities Market on rules governing the review of stock listings.
    參考文獻: 一、 中文部份
    李建然、羅元銘，2002，新上市公司上市後營運績效衰退原因之探討，財務金融
    學刊，第10卷第1期，頁23-52。
    金成隆、林修葳、張永芳，1999，強制性財務預測誤差與盈餘管理關係：20﹪門
    檻限制影響之研究，財務金融學刊，第7卷第1期，頁19-96。
    許永聲、劉政准，2005，盈餘的資訊品質對盈餘管理行為的影響，管理與系統，
    第12卷第1期，頁1-22。
    二、 英文部分
    Ball, R., and L. Shivakumar. 2005. Earnings quality in UK private firms: comparative loss recognition timeliness. Journal of Accounting and Economics 39 : 83-128.
    Basu, S., 1997. The conservatism principle and asymmetric timeliness of earnings. Journal of Accounting and Economics 24: 3–37.
    Burgstahler, D. C., L. Hail, and C. Leuz. 2006. The importance of reporting incentives: earnings management in European private and public firms. The Accounting Review81: 983-1016.
    Chen, K. C. W., and H. Yuan. 2004. Earnings management and capital resource allocation: Evidence from China`s accounting-based regulation of rights issue. The Accounting Review: 645-665.
    DeAngelo. 1986. Accounting numbers as market valuation substitutes：a study of management buyouts of public stockholders. The Accounting Review 61: 400-420.
    Dechow, P.M., Kothari, S.P., Watts, R.L., 1998. The relation between earnings and cash flow. Journal of Accounting and Economics 25: 133–168.
    Dhaliwal, D. 1980. The effect of the firm`s capital structure on the choice of accounting methods. The Accounting Review 55(1): 78-84.
    Francis, J., R. LaFond, P. Olsson, and K. Schipper. 2003. Cost of equity and earnings attributes. The Accounting Review 79: 967-1010.
    Healy, P., J. Waheln .1999. A review of the earnings management literature and its implications for standard setting. Accounting Horizons: 365-383.
    Leuz, C., D. Nanda, and P. D. Wysocki. 2003. Earnings management and investor protection: an international comparison. Journal of Financial Economics 69: 505-527.
    Lipe, R. 1990. The relation between stock returns and accounting earnings given alternative information. The Accounting Review 65(1): 49-71.
    Moses, O. D. 1987. Income smoothing and incentives：Empirical test using accounting changes. The Accounting Review 53(2): 358-377.
    Peasnell, K. V. 1998. Earnings manipulation using asset sales：An international study of countries allowing noncurrent asset revaluation. Journal of Business Finance and Accounting 25: 1319-1324.
    Penman, S. 2001. Financial Statement Analysis & Security Valuation, New York, NY: McGraw-Hill/Irwin.
    Ritter, J. 1991. The long-run performance of initial public offerings. Journal of Finance 46: 3-27.
    Schipper, K. 1989. Earnings management. Accounting Horizons 3: 91-102.
    Schipper, K., and L. Vincent. 2003. Earnings quality. Accounting Horizons: 97-110.
    Teoh, S. H., I. Welch, and T. J. Wong. 1998. Earnings management and the long-run market performance of initial public offerings. The Journal of Finance 6: 1935-1974.
    Watts, R., and J. Zimmerman. 1978. Towards a positive theory of the determination of accounting standards. The Accounting Review 53: 112-134.
    描述: 碩士
    國立政治大學
    會計研究所
    95353043
    96
    資料來源: http://thesis.lib.nccu.edu.tw/record/#G0095353043
    資料類型: thesis
    顯示於類別:[會計學系] 學位論文

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