English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  Items with full text/Total items : 113318/144297 (79%)
Visitors : 50952918      Online Users : 921
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
    HomeLoginUploadHelpAboutAdminister Goto mobile version
    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/85151
    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/85151


    Title: 我國上市公司董監改選前盈餘管理行為之研究
    Authors: 羅陽春
    Contributors: 郭弘卿
    羅陽春
    Keywords: 董監改選
    盈餘管理
    盈餘操縱
    董監特性
    Date: 2001
    Issue Date: 2016-04-15 16:10:40 (UTC+8)
    Abstract: 本研究目的在探討,國內上市公司董監事改選前管理當局是否會基於自利動機進行盈餘管理,以及在該期間董監事之特性對管理當局盈餘管理行為可能之影響。本研究所提出之董事會特性包括:董事會規模、董事持股比例、監察人持股比例、內部董事持股比例、法人董事持股比例、董事長是否兼任總經理等;盈餘管理行為之代理變數則分別以裁決性應計項目、營業外損益總額、投資損益、處分投資損益、處分資產損益以及其他損益等項目衡量之。
    Reference: 一、中文部分
    吳明儀,1997,管理當局股權結構與盈餘管理相關性之研究,國立中興大學會計學研究所未出版碩士論文。
    周淑貞,1997,管理當局盈餘預測與盈餘管理關係之實證研究,國立政治大學會計研究所未出版碩士論文。
    林育雅,1994,我國上市公司董事會特性與盈餘管理現象之研究,台灣大學會計研究所未出版之碩士論文。
    郭淑芬,1996,董監事特性與盈餘管理現象及盈餘品質之關連性研究,中正大學會計研究所未出版之碩士論文。
    陳家齊,1997,我國新上市公司實質盈餘管理之研究,國立政治大學會計學研究所未出版碩士論文。
    陳家慧,2000,我國上市公司管理機制與盈餘管理相關性之實證研究,國立政治大學會計學研究所未出版碩士論文。
    黃湘綺,1995,家族企業與盈餘管理現象的關聯性研究,中正大學會計研究所未出版之碩士論文。
    黃鈺光,1993,我國上市公司董事會特性與經營績效之研究,台灣大學會計研究所碩士論文。
    管夢欣,1993,長期性資產出售交易與盈餘管理行為之關聯性實証研究,台灣大學會計研究所未出版之碩士論文。
    鄭丁旺、康榮寶、李建然、金成隆、劉正田,1992,上市承銷價與盈餘管理,第四屆會計理論與實務研討會。
    謝文馨,1999,家族企業管治機制與盈餘管理之關聯性研究,東吳大學會計研究所未出版之碩士論文。
    魏早啟,1997,上市公司董監事特性與經營績效之研究,東吳大學會計研究所未出版之碩士論文。
    二、英文部分
    Aharony, J., C. J. Lin and M. Loeb. 1993. Initial public offerings, accounting choices and earnings management. Contemporary Accounting Research 10 (Fall) : 61-82.
    Barnea, A., J. Ronen, and S. Sadan. 1975. The implementation of accounting objectives: An application to extraordinary items. The Accounting Review 50 (January) :58-68.
    Bartov, E. 1993. The timing of asset sales and earnings manipulations. The Accounting Review 68 (October) :840-855.
    Baysinger, B. D., and H. N. Butler. 1985. Corporate governance and the board of directors: Performance effects of changes in board composition. Journal of Law, Economics, and Organization 1 (Fall) :101-124.
    -------, and R. E. Hoskisson. 1990. The composition of boards of directors and strategic control: Effects on corporate strategy. Academy of Management Review 15 (January) :72-87.
    Beasley, M. S. 1996. An empirical analysis of the relation between the board of director composition and financial statement fraud. The Accounting Review 71 (October) :443-465.
    Beidleman, C. R. 1973. Income smoothing: the role of management. The Accounting Review 48 (October) :653-667.
    Boyd, B. 1994. Board control and CEO compensation. Strategic Management Journal 15 (June) :335-344.
    Connors, N. 1989. Outside board members: a breath of fresh air. The Magazine for Chief Financial Office 5 (July) :48-52.
    Copeland, R. M. 1968. Income smoothing. Journal of Accounting Research 6 (supplement) :101-116.
    Daley, L. A., and R. L. Vigeland. 1983. The effects of debt covenants and political costs on the choice of accounting methods: The case of accounting for R&D costs. Journal of Accounting and Economics 5 (December) :195-211.
    Deakin, E. B. 1979. An analysis of differences between non-major oil firms using successful efforts and full cost methods. The Accounting Review 54 (October) :722-734.
    DeAngelo, L. E. 1986. Accounting numbers as market valuation substitutes: A study of management buyouts of public stockholders. The Accounting Review 61 (July) :400-420.
    -------. 1988. Managerial competition, information costs and corporate governance: The use of accounting performance measures in proxy contests. Journal of Accounting and Economics 10 (Jan) :3-36.
    Dechow, P. M., R. G. Sloan, and A. P. Sweeney. 1995. Detecting earnings management. The Accounting Review 70 (April): 193-225.
    -------. 1996. Causes and consequences of earnings manipulation: An analysis of firms subject to enforcement actions by the SEC. Comtemporary Accounting Research 13 (Spring) :1-36.
    Delorme, J. C. 1993. Corporate governance: The need for a shareholders’ charter. Canadian Business Review 20 (Autumn) :42-43.
    Dhaliwal, D. 1980. The effect of the firm’s capital structure on the choice of accounting methods. The Accounting Review 55 (January) :78-84.
    Eisenhardt, K. M. 1989. Agency theory: An assessment and review. Academy of Management Review 14 (January) :57-74.
    Fama, E. F. 1980. Agency problems and the theory of the firm. Journal of Political Economy 88 (April) :288-308.
    -------, and M. C. Jensen. 1983. Seperation of ownership and control. Journal of Law and Economics 26 (June) :301-325.
    Friedlan, J. M. 1992. Accounting choices of issuers of initial public offering. Contemporary Accounting Research 11 (Summer) :1-31.
    Furst, O., and S. Kang. 1998. Corporate governance, expected operating performance, and pricing. Working paper. Yale School of Management.
    Gordon, M. J. 1964. Postulates, principles and research in accounting. The Accounting Review 39 (April) :251-263.
    Gujarathi, M. R. And R. E. Hoskin. 1992. Evidence of earnings management by the early adopters of SFAS 96. Accounting Horizons 6 (December) :18-31.
    Healy, P. M. 1985. The effect of bonus schemes on accounting decisions. Journal of Accounting and Economics 7 (Apr) :85-113.
    -------, and J. M. Wahlen. 1999. A review of the earnings management literature and its implications for standard setting. Accounting Horizons 13 (December) :365-383.
    Hepworth, S. R. 1953. Smoothing periodic income. The Accounting Review 29 (January) :32-39.
    Jensen, M. C. 1993. The modern industrial revolution, exit, and the failure of internal control system. Journal of Finance 48 (July) :831-880.
    -------, and W. H. Meckling. 1976. Theory of the firm:managerial behavior, agency costs and ownership structure. Journal of Financial Economics 3 (October) :305-360.
    Kesner, I. F., and D. R. Dalton. 1986. Board of director and the checks and (im)balances of corporate governance. Business Horizons 29 (September/October) : 17-23.
    Mangel, R. and H. Singh. 1993. Ownership structure, board relationships and CEO compensation in large US corporations. Accounting and Business Research 23 :339-350.
    McNichols, M., and G. P. Wilson. 1988. Evidence of earnings management from the Provision for Bad Debts. Journal of Accounting Research 26 (Supplement) :1-31.
    Moses, O. D. 1987. Income smoothing and incentives: Empirical tests using accounting changes. The Accounting Review 62 (April) :358-377.
    Murphy, K. J. 1985. Corporate performance and managerial remuneration: An empirical analysis. Journal of Accounting and Economics 7 (April) :11-42.
    Ndubizu, G. A. And G. P. Tsetsekos. 1992. Functional currency smoothing and managerial incentives: an empirical test. The International Journal of Accounting 27 :27-37.
    Pound, J. 1988. Proxy Contests and the efficiency of shareholder oversight. Journal of Financial Economics 20 (January/March) :237-265.
    Rajgopal, S. and M. Venkatachalam. 1998. The role of institutional investors in corporate governance: An empirical investigation. Working paper.
    Rechner, P. L. 1989. Corporate governance: fact or fiction?. Business Horizons 32 (July/August):11-15.
    Rosenstein, S. and J. G. Wyatt. 1990. Outside directors, board independence and shareholder wealth. Journal of Financial Economics 26 (August) :175-191.
    Watts, R. L. 1977. Corporate financial statements, a product of the market and political processes. Australian Journal of Management 2 (April) :53-75.
    -------, and J. L. Zimmerman. 1978. Towards a positive accounting theory of the determination of accounting standards. The Accounting Review 53 (January) : 112-134.
    -------, and J. L. Zimmerman. 1986. Positive accounting theory. Prentice-Hall.
    Weisbach, M. S. 1988. Outside directors and CEO turnover. Journal of Financial and Economics 20 (January/March) :431-460.
    Williamson, O. E. 1963. Managerial discretion and business behavior. American Economics Review 53 :1032-1057.
    -------. 1983. Organization form, residual claimants, and corporation control. Journal of Law and Economics 26 (January) :351-366.
    Zmijewski, M., and R. Hagerman. 1981. An income strategy approach to the positive theory of accounting standard setting/choice. Journal of Accounting and Economics 3 (August) :129-149.
    Description: 碩士
    國立政治大學
    會計學系
    Source URI: http://thesis.lib.nccu.edu.tw/record/#A2002001364
    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