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| Title: | 投資性不動產續後衡量模式之選擇與盈餘管理之關聯性研究
The Association between the Choice of the Measurement Subsequent to Initial Recognition of Investment Property and Earnings Management |
| Authors: | 傅文亭 |
| Contributors: | 郭弘卿
傅文亭 |
| Keywords: | 投資性不動產
盈餘管理
會計選擇
評價人員
Investment property
Earnings management
Accounting choice
Appraiser |
| Date: | 2012 |
| Issue Date: | 2013-07-22 10:19:48 (UTC+8) |
| Abstract: | 本研究旨在探討投資性不動產續後衡量模式之選擇與盈餘管理動機之關聯性，並進一步檢視在公允價值模式之下，採用外部評價人員評價投資性不動產，是否較能抑制管理階層藉操縱公允價值評估以從事盈餘管理之行為。實證結果如下：
1.管理當局在選擇投資性不動產之續後衡量模式時，會受到政治成本及債務契約等盈餘管理動機之影響。亦即公司規模大者傾向選擇成本模式；負債比率高者傾向選擇公允價值模式。
2.由外部評價人員對投資性不動產之公允價值進行評價，確實較能有效抑制管理階層盈餘管理之行為，然而此抑制效果係當管理當局欲提高盈餘時才顯現，欲降低盈餘時則沒有。此外實證結果亦發現不同評價人員型態間，其抑制效果存在差異且具有排序性，分別是獨自外部評價人員之抑制效果最佳，內外部評價人員組合次之，獨自內部評價人員最差。
The purpose of this paper is to investigate the association between the choice of the measurement subsequent to initial recognition of investment property and earnings management, and further examine that when the firms chose the fair value model to report their investment property, whether using the external appraisers to appraise investment property can inhibit management from manipulating fair value estimations. The empirical results are as follows:
1.When firms chose the measurement subsequent to initial recognition of investment property, the choices are affected by earnings management incentives, such as political cost and debt covenant. Firms are more likely to choose the cost model when its size is larger, and are more likely to choose the fair value model when it has a high leverage ratio level.
2.The investment property was appraised by external appraisers can indeed inhibit management’s discretionary behaviors, however, it shows only when the firms intend to report larger earnings. In addition, the findings indicate that the different appraiser types have different supervision effects. The supervision effects of the solely external appraisers are the best, the combination of both external and internal appraisers are the second, and the solely internal appraisers are the worst. |
| Reference: | 一、中文部分
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| Description: | 碩士
國立政治大學
會計研究所
100353031
101 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0100353031 |
| Data Type: | thesis |
| Appears in Collections: | [會計學系] 學位論文
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