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Title:	運用文字探勘技術探討盈餘管理與企業MD&A語調與財務績效一致性之關聯 Using Text Mining to Explore the Association between Earnings Management and the Consistency between Company’s MD&A Tone and Financial Performance
Authors:	陳人豪
Contributors:	周濟群陳人豪
Keywords:	盈餘管理裁決性應計項目文字探勘 Earnings management Discretionary accruals Text mining
Date:	2014
Issue Date:	2015-07-01 14:43:01 (UTC+8)
Abstract:	企業為美化財務報表或達成特定目的，可能會藉由操縱應計項目或是實質營業活動來進行盈餘管理，企圖操弄財務報表以對市場參與者營造出企業管理階層所希望之假象。本研究透過觀察企業年報中管理階層討論與分析(management discussion and analysis, MD&A)之語調，以及MD&A語調和財務績效比對後之一致性，判斷經常性進行盈餘管理之企業管理階層在非量化資料之揭露時，是否會不經意地顯示出其習慣性過度樂觀、誇大之傾向。實證結果發現，無論是MD&A之語調或是MD&A語調與財務績效比對後之一致性指標，皆與企業進行盈餘管理有顯著相關。代表若是經常性進行盈餘管理之企業，其誇大、不一致之傾向也會同樣的表現在企業所揭露的MD&A之中。MD&A語調若是愈顯樂觀甚至誇大，管理階層進行盈餘管理之程度可能愈高；企業於MD&A語調表達與其實際財務績效相比，若是愈樂觀或是誇大，管理階層進行盈餘管理之程度也同樣可能愈高。 According to former researches, managements may conduct earnings management by manipulating accruals or operating activities for particular reasons. By manipulating company’s financial report, managements can mislead investors to achieve their goal. This thesis analyzes MD&A tone and the consistency between MD&A tone and financial performance to see whether companies which adopt earnings management are also prone to be optimistic or exaggerate. The empirical results indicate that either MD&A tone or the consistency between MD&A tone and financial performance is significantly correlated to earnings management. It implies that company may reveal its intention to conduct earnings management in the MD&A tone or the consistency between MD&A tone and financial performance. The more optimistic a company’s MD&A tone is, the higher possibility managements may conduct earnings management. Also, the more exaggerate a company’s consistency between MD&A tone and financial performance is, the higher possibility managements may conduct earnings management.
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Description:	碩士國立政治大學會計研究所 102353007 103
Source URI:	http://thesis.lib.nccu.edu.tw/record/#G0102353007
Data Type:	thesis
Appears in Collections:	[Department of Accounting] Theses

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