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政大典藏 > College of Commerce > Department of Finance > Periodical Articles > Item 140.119/72672

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/72672

Title:	新上市公司上市後年度盈餘窗飾之研究
Other Titles:	The Income Smoothing Study of New Listed Companies in Taiwan Security Market
Authors:	林炯垚 LIN, JOUNG-YOL
Contributors:	財管系
Date:	1993-10
Issue Date:	2015-01-08 17:26:18 (UTC+8)
Abstract:	我國新上市公司在申請上市之前常有窗飾盈餘之現象，以備在上市審查過程中較容易通過審核，而在上市後，其盈餘表現卻有大幅衰退之現象，而為投資人關切。此一實務制度問題在解釋上是否為公司正好面臨經濟環境不景氣，公司表現不前如上市前，或係因人為窗飾盈餘，致上市之後，乏力表現，實為政策管理所關切之問題。本文乃針對此一問題作一實證，運用統計無母數分析比較配對率間之盈餘差異予以檢定。檢定之前亦先建立操作性變量定義，計算會計應計盈餘之變動作測試分析，分析結果顯示，可以說明新上市公司上市前後確有窗飾盈餘之現象，而其採行方法以營業收入之方式最為明顯。
Relation:	國立政治大學學報, 67(2), 553-586
Data Type:	article
Appears in Collections:	[Department of Finance] Periodical Articles

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