政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/30310
English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  Items with full text/Total items : 113318/144297 (79%)
Visitors : 51075128      Online Users : 916
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
Scope Tips:
  • please add "double quotation mark" for query phrases to get precise results
  • please goto advance search for comprehansive author search
    •  Adv. Search
    Home ‧ Login ‧ Upload ‧ Help ‧ About ‧ Administer Goto mobile version


    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/30310


    Title: 財務報表重編類型、特性與盈餘管理誘因及治理環境特性之關聯性研究
    Authors: 李宛臻
    Contributors: 林宛瑩
    李宛臻
    Keywords: 財報重編
    強制重編
    自行重編
    盈餘管理
    公司治理
    Date: 2005
    Issue Date: 2009-09-11 17:38:30 (UTC+8)
    Abstract: 本研究以1995至2004年國內曾重編財務報表之公司為研究對象，首先從重編之原因、性質與重大性分析國內企業財報重編行為，再依據重編發起者將重編樣本分為由證期局要求之強制重編與公司自行重編兩類型，探討兩類重編在重編事項特性上之差異性，並進一步分析盈餘管理誘因、治理環境特性與重編類型之關聯性。
    分析國內重編事件之結果顯示，強制重編樣本在收入/利得認列、關係人交易及舞弊等盈餘管理動機較強之重編原因上，重編頻率明顯高於自行重編樣本，且在重編性質及重大性上較自行重編來得重大。
    重編類型與重編事項特性之分析結果發現，相較於自行重編事件樣本，強制重編事件樣本高估營收成長率之情形較嚴重、重編影響報表期數較多、重編期間較長、重編多屬於核心事項/科目且重編對稅後淨利金額調整之影響較重大。
    探討盈餘管理誘因、治理環境特性與重編類型關聯性之實證顯示，盈餘管理動機(小額正盈餘及負債條款限制)愈強、內部治理環境(最終控制者之盈餘分配權愈低、控制權偏離程度愈大)愈差、非由五大會計師事務所簽證之公司，將來發生強制重編之機率愈高。
    This thesis examines the behavior of a sample of Taiwanese companies that restated their financial statements over the period of 1995 to 2004. The reasons, properties and the materiality of the restatements are first analyzed. By separating the firms into a mandatory (the restatements are enforced by the Securities and Future Bureau) and a voluntary (initiated by firms themselves) subgroups, this thesis further explores the difference in characteristics, motivations for earnings management, and governance structure between these two restatement subgroups.
    The results indicate that mandatory restatements focus more on revenue recognition, related-party transactions and fraud, reasons concerned with higher motivations for earnings management. As compared to voluntary restatements, the mandatory restatements are more sever in terms of property and materiality.
    With respect to the difference in characteristics, the results suggest that compared to voluntary restatements, mandatory restatements involve more with overstatement of growth in sales revenue and financial statements, more core events or accounts, longer restatement period and result in more adjustments in net income.
    The findings also indicate that firms with higher motivations for earnings management, poorer internal governance, and audited by non-big 5 auditors are found to have higher probability of confronting mandatory restatements in the future.
    Reference: 中文部份
    朱應舞，2002，財務報告編製須知暨上市上櫃公司財務報告缺失檔案，會計研究月刊，第197期(4月)：102-109。
    林玉霞，2002，臺灣上市公司代理問題、公司治理與股東價值之研究，私立中原大學會計學研究所未出版碩士論文。
    林宛瑩、許崇源、戚務君，2005，盈餘模糊度、控制權偏離與財務報表重編，2004會計理論與實務研討會，政治大學會計系。
    林明謙，2001，股權結構、董事組成對大股東介入股市行為影響之研究，私立輔仁大學金融學研究所未出版碩士論文。
    林淑玲，1995，我國證期局對財務報表重編管制之股價影響，國立政治大學會計學研究所未出版碩士論文。
    吳祥福，2003，財務報表重編與董監獨立性/專業性之研究，國立政治大學會計學研究所未出版碩士論文。
    秦嘉明，2003，代理成本愈高，盈餘報導品質愈差？，會計研究月刊，第212期(7月)：127-136。
    陳牡丹，1999，上市公司財務報表重編次數、重編影響方向與操縱盈餘動機之關聯性研究，臺中商專學報，第31期：193-214。
    陳惠玲，2002，由財報重編看財報可信度及CPA簽證品質-財務透明度評估之一，貨幣觀測與信用評等雙月刊，第37期(9月)：77-86。
    陳儀譯，2002，識破財務騙局的第一本書-破解當前7大類財報騙術與30種會計花招(Schilit, H.)，台北：麥格羅．希爾國際股份有限公司。
    許崇源、李怡宗、林宛瑩、鄭桂蕙，2003a，控制權與盈餘分配權之衡量(上)，貨幣觀測與信用評等雙月刊，第42期：15-31。
    、 、 、 ，2003b，控制權與盈餘分配權之衡量(下)，貨幣觀測與信用評等雙月刊，第43期：11-26。
    許崇源、林宛瑩、郭學平、林尚志，2003c，複雜交叉持股典範-力霸東森集團，貨幣觀測與信用評等雙月刊，第44期：36-59。
    、 、 、 ，2004a，金融業控股型態(Ⅰ)-富邦集團，貨幣觀測與信用評等雙月刊，第45期：27-63。
    許崇源、林宛瑩、林尚志、翁鳳吟、鄭巧枚，2004b，金融業控股型態(Ⅱ)-霖園集團，貨幣觀測與信用評等雙月刊，第46期：91-108。
    許崇源、林宛瑩、胡書展、陳兆辰，2004c，金融業控股型態(Ⅲ)-新光集團，貨幣觀測與信用評等雙月刊，第47期：11-34。
    許崇源、林宛瑩、李宛臻、鄭雯馨，2004c，複雜交叉控股型態(Ⅱ)-遠東集團，貨幣觀測與信用評等雙月刊，第47期：42-74。
    許崇源、林宛瑩、游智媛、塗盈媜，2004d，複雜交叉控股型態(Ⅲ)-和信集團，貨幣觀測與信用評等雙月刊，第48期：84-117。
    許崇源/林宛瑩/林容芊譯，2004，財務報表解析全書-洞悉企業財務數字遊戲(Mulford, C. W., and E. E. Comiskey.)，台北：商周出版。
    詹玉霞，2003，盈餘管理與公司治理對財務報告重編影響之研究，私立東吳大學會計學研究所未出版碩士論文。
    謝文馨，1999，家族企業管治機制與盈餘管理之關聯性研究，私立東吳大學會計學研究所未出版碩士論文。
    行政院金融監督管理委員會證券期貨局網站，http://www.sfb.gov.tw。
    英文部份
    Anderson, K. L. and T. L. Yohn. 2002. The Effect of 10-K Restatements on Firm Value, Information Asymmetries, and Investors’ Reliance on Earnings. Working Paper. Georgetown University.
    Ball, R. and P. Brown. 1968. An Empirical Evaluation of Accounting Numbers. Journal of Accounting Research 6 (Autumn): 159-178.
    Beaver, W. H. 1968. The Information Content of Annual Earnings Announcements. Journal of Accounting Research 6: 67-92.
    Beaver, W. H. 1989. Financial Reporting: An Accounting Revolution. Prentice-Hall.
    Becker, C. L., M. L. DeFond, J. Jiambalvo and K. R. Subramanyam. 1998. The Effect of Audit Quality on Earnings Management. Contemporary Accounting Research 15: 1-24.
    Beneish, M. D. 1999. Detecting GAAP Violation: Implications for Assessing Earnings Management among Firms with Extreme Financial Performance. Journal of Accounting and Public Policy 16 (Fall): 271-309.
    Botosan, C. A. 1997. Disclosure level and the cost of equity capital. Accounting Review 72: 323-349.
    Burgstahler, D. and I. Dichev. 1997. Earnings Management to Avoid Earnings Decreases and Losses. Journal of Accounting and Economics 24: 99-126.
    Bushman, R. 1991. Public Disclosures and the Structure of Private Information Markets. Journal of Accounting Research 29 (Sep): 261-276.
    Claessens, S., S. Djankov and L. H. P. Lang. 2000. The Separation of Ownership and Control in East Asian Corporations. Journal of Financial Economics 58: 81-112.
    Claessens, S., S. Djankov, J. P. H. Fan and L. H. P. Lang. 2002. Disentangling the incentive and entrenchment effects of large shareholdings. Journal of Finance 57: 2741-2771.
    Dechow, P. M., R. G. Sloan and A. Sweeney. 1996. Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC. Contemporary Accounting Research (June): 235-250.
    DeFond, M. L. and J. Jiambalvo. 1991. Incidence and Circumstances of Accounting Errors. The Accounting Review (July): 643-655.
    DeFond, M. and C. Park. 2001. The Reversal of Abcdrmal Accruals and the Market Valuation of Earnings Surprises. The Accounting Review 76: 375-405.
    Degeorge, F., J. Patel and R. Zeckhauser. 1999. Earnings Management to Exceed Thresholds. Journal of Business 72: 1-33.
    Diamond, D. 1985. Optimal Release of Information by Firms. Journal of Finance 40: 1071-94.
    Fan, J. P. H. and T. J. Wong. 2001. Do External Auditors Perform a Corporate Governance Role in Emerging Markets? Evidence from East Asia. working paper, The Hong Kong University of Science and Technology.
    Feroz, E.H., K. Park and V.S. Pastena. 1991. The Financial and Market Effects of the SEC’s Accounting and Auditing Enforcement Releases. Journal of Accounting Research 29: 107-142.
    Francis, J., R. LaFond, P. M. Olsson and K. Schipper. Cost of Equity and Earnings Attributes. Accounting Review 79: 967-1010.
    Hayn, C. 1995. The Information Content of Losses. Journal of Accounting and Economics 20: 125-153.
    Hribar, P. and N. T. Jenkins. 2004. The Effect of Accounting Restatements on Earnings Revisions and the Estimated Cost of Capital. Review of Accounting Studies (Jun-Sep): p357.
    Jensen, M. C. and W.H. Meckling. 1976. Theory of the firm: Managerial Behavior, Agency Costs and Ownership Structure. Journal of Financial Economics 3: 305-360.
    Jones, J. 1991. Earnings Management During Import Relief Investigations. Journal of Accounting Research 29: 193-228.
    Kinney, W. R. Jr. and L. S. McDaniel. 1989. Characteristics of Firms Correcting Previously Reported Quarterly Earnings. Journal of Accounting & Economics 2: 71-93.
    Lang, M. and R. Lundholm. 1993. Cross-sectional Determinants of Analyst Ratings of Corporate Disclosures. Journal of Accounting Research 31(Autumn): 246-271.
    La Porta, R., F. Lopez-De-Silanes and A. Shleifer. 1999. Corporate Ownership around the World. Journal of Finance 54: 471-517.
    La Porta, R., F. Lopez-De-Silanes., A. Shleifer and R. Vishny. 2002. Investor Protection and Corporate Valuation. Journal of Finance 57: 1147-1170.
    Lee, C. M. C., B. Mucklow, and M.J. Ready. 1993. Spreads, Depths, and the Impact of Earnings Information: An Intraday Analysis. Review of Financial Studies 2: 345-374.
    McNichols, M. and G. Wilson. 1988. Evidence of Earnings Management From the Provision of bad debts. Journal of Accounting Announcements. University of Kansas working paper
    Mulford, C. W. and E. E. Comiskey. 2002. The Financial Numbers Game: Detecting Creative Accounting Practices. John Wiley& Sons, Inc.
    Palmrose, Z-V. and S. Scholz. 2000. Restated Financial Statements and Auditor Litigation. Working Paper, University of Southern California.
    Palmrose, Z-V. and S. Scholz. 2001. Restatements: Causes and Consequences. Working Paper, University of Southern California.
    Palmrose, Z-V., V. J. Richardson and S. Scholz. 2004. Determinants of Market Reactions to Restatement Announcements. Journal of Accounting & Economics (Feb): p59.
    Palmrose, Z-V. and S. Scholz. 2004. The Circumstances and Legal Consequences of Non-GAAP Reporting: Evidence from Restatements. Contemporary Accounting Research (Spring): 139-180.
    Richardson, S., I. Tuna and M. Wu. 2002. Predicting earnings management: The case of earnings restatements. Working Paper, University of Pennsylvania.
    Schilit, H. 2002. Financial Shenanigans: How to Detect Accounting Gimmicks and Fraud in Financial Reports. McGraw-Hill.
    U.S. General Accountibility Office (GAO). 2002. Financial Statement Restatements: Trends, Market Impacts, Regulatory Responses and Remaining Challenges. Report 03-138. Washington D.C.: Government Printing Office.
    Verrecchia, R. 1982. The Use of Mathematical Models in Financial Accounting. Journal of Accounting Research 20:1-42.
    Description: 碩士
    國立政治大學
    會計研究所
    92353034
    94
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0923530341
    Data Type: thesis
    Appears in Collections:[Department of Accounting] Theses

    Files in This Item:

    File SizeFormat
    index.html0KbHTML2283View/Open


    All items in 政大典藏 are protected by copyright, with all rights reserved.


    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 ©   - Feedback