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Title:	內部控制品質和市場化進程與盈餘門檻之關聯 ─以中國證券市場為證據 The association between internal control, marketization and earnings thesholds: an empirical study of listed corporations in China
Authors:	黃雅嵐
Contributors:	金成隆黃雅嵐
Keywords:	內部控制市場化進程盈餘管理盈餘門檻 Internal control the marketization of China`s provinces earnings management earnings thresholds
Date:	2012
Issue Date:	2013-10-01 13:49:35 (UTC+8)
Abstract:	本研究主要探討中國上市公司內部控制品質以及其所在省區的機制背景發展程度是否影響公司迎合盈餘門檻的盈餘管理行為。研究結果顯示，內部控制品質與迎合正盈餘門檻呈負向顯著關係，代表有效的內部控制能降低公司盈餘管理行為；機制背景發展程度是否影響公司迎合盈餘門檻的盈餘管理行為方面，本研究發現公司市場化程度與迎合盈餘門檻呈負向顯著關係，公司市場中介組織發展和法律制度環境也與迎合盈餘門檻呈負向顯著關係，代表機制背景越發展的區域，公司愈不會從事盈餘管理行為以達到盈餘門檻。本研究並且發現，加入機制背景變數後，內部控制品質與迎合盈餘門檻的關聯性結果不變。 The objective of this study is to examine the association between internal control and the incentives to earnings management. The earnings management is proxied by achieving the earnings thresholds. Two earnings thresholds are investigated, including zero earnings (avoiding loss) and prior year’s earnings (avoiding earnings decline). The empirical results show that internal control system can significantly reduce behaviors of achieving earnings thresholds. Furthermore, I examine if the behaviors of achieving earnings thresholds are influenced by the marketization of China`s provinces. The research results show that achieving earnings thresholds is less prevalent in regions with more developed market environment. Also, achieving earnings thresholds is less prevalent in regions with more developed legal environment. Overall, this research concludes that better internal control can reduce behaviors of earnings management.
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Description:	碩士國立政治大學會計研究所 100353035 101
Source URI:	http://thesis.lib.nccu.edu.tw/record/#G0100353035
Data Type:	thesis
Appears in Collections:	[Department of Accounting] Theses

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