English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  Items with full text/Total items : 113318/144297 (79%)
Visitors : 50958755      Online Users : 933
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
    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/36639


    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/36639


    Title: 景氣循環與企業經營績效、盈餘管理關聯性之探討
    Authors: 楊承澔
    Contributors: 汪泱若
    楊承澔
    Keywords: 盈餘管理
    經營績效
    景氣循環
    Earnings management
    Operating performance
    Business cycle
    Date: 2001
    Issue Date: 2009-09-18 19:03:27 (UTC+8)
    Abstract: 本研究以民國79年至民國87年為研究期間，探討當景氣出現波動時，企業是否有操縱盈餘的行為。首先探討景氣循環對企業經營績效的關連性，觀察不同產業企業之經營績效是否因景氣變動而有所差異。其次針對景氣循環與企業盈餘管理程度之關連性進行研究，探討不同產業企業盈餘管理的程於景氣擴張期與收縮期有無顯著的差異。
    實證結果顯示：(1)整體而言，景氣循環與全體樣本公司之經營績效呈顯著的正向關係，個別產業而言，紡織業、塑化業及建築業在景氣擴張時期之經營績效顯著優於收縮時期；(2)當以ODACA（以總資產及成長率調整後與營業有關之裁決性應計項目的變動取絕對值）作為盈餘管理之代理變數探討景氣循環與盈餘管理之關聯性時，就全體樣本公司而言，企業在景氣處於收縮期的盈餘管理程度顯著大於擴張時期，就個別產業之分析結果，食品業及塑化業盈餘管理的程度於景氣收縮時期明顯大於擴張時期；(3)當以ODACS（以淨銷貨收入及成長率調整後與營業有關之裁決性應計項目的變動取絕對值）作為盈餘管理之替代變數探討景氣循環與盈餘管理之關聯性時，以整體樣本來說，企業在景氣處於收縮期的盈餘管理程度顯著大於擴張時期，觀察個別產業之情形顯示食品業、電機業及塑化業盈餘管理的程度在景氣收縮時期明顯高於景氣擴張時期；(4)當以NOI（(以總資產調整後業外收益變動取絕對值）作為盈餘管理之替代變數探討景氣循環與盈餘管理之關聯性時，就整體而言，樣本公司在景氣處於收縮期以業外淨損益操弄盈餘的程度顯著大於擴張時期，依個別產業觀察，電子業、電機業及建築業在景氣收縮時期利用業外損益管理盈餘的程度顯著高於擴張時期。
    關鍵字：盈餘管理、經營績效、景氣循環
    Focusing on the firms listed on Taiwan Stock Exchange over the period of 1990 to 1998, this thesis investigates whether the sample firms manipulate earnings in the face of business cycle. First, this thesis examines the association between business cycle and corporate operating performance. Furthermore, it explores the relationship between business cycle and the magnitude of earnings management.
    The empirical results document that 1) business cycle is positively and significantly associated with the whole sample firms` operating performance and the relationship is founded in textile industry, plastic-chemical industry and construction industry. 2) When using the absolute value of changes of operating discretionary accruals adjusted by total assets and growth rate (ODACA) as a proxy variable for the magnitude earnings management, the empirical findings reveal that the ODACA of whole sample firms are significantly greater in contraction period than in expansion period. The results are also founded in food industry and plastic-chemical industry. 3) When using the absolute value of changes of operating discretionary accruals adjusted by net sales and growth rate (ODACS) as a proxy variable for the magnitude of earnings management, the empirical evidence indicates that the ODACS of all sample firms are significantly greater in contraction period than in expansion period. The evidence is also founded in food industry and plastic-chemical industry. 4) When using the absolute value of changes of non-operating income adjusted by total assets (NOI) as a proxy variable for the magnitude of earnings management, the empirical findings indicates that the NOI of all sample firms are significantly greater in contraction period than in expansion period. The results are also founded in electronic industry, electrical industry and construction industry.
    Key Words : earnings management, operating performance, business cycle
    Description: 碩士
    國立政治大學
    會計研究所
    90
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G91NCCU2062012
    Data Type: thesis
    Appears in Collections:[會計學系] 學位論文

    Files in This Item:

    There are no files associated with this item.



    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