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政大典藏 > College of Commerce > Department of Accounting > Theses > Item 140.119/87492

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/87492

Title:	管理當局持股比率與管理當局盈餘預測準確度、盈餘管理關係之實證研究 The Relationship between Managerial Ownership and Earnings Management-Empirical Stydy
Authors:	周淑貞 Chou, Shu-Chen
Contributors:	吳安妮 Anne Wu 周淑貞 Chou, Shu-Chen
Keywords:	盈餘預測管理當局持股比率盈餘預測準確度盈餘管理 Earnings Forecast Managerial Ownership Forecast Precise Earnings Management
Date:	1995
Issue Date:	2016-04-28 14:46:39 (UTC+8)
Abstract:	本論文以公司規模大小、公司成長率、盈餘變異程度、盈餘持續率、負債比率、系統風險、以及產業別為控制變數，探討管理當局持股比率與管理當局自願性（強制性）盈餘預測準確度、盈餘管理程度之關係。並進一步探討管理當局持股比率與七個控制變數之交互作用對管理當局自願性（強制性）盈餘預測準礁度及盈餘管理程度之影響。　　This research hypothesizes that the level of managerial ownership that controlling for earnings growth、earnings variability、earnings persistence、company risk、 debt、industry、and size has effect on both the magnitude of forecast precise of voluntary(compelling) forecast and the magnitude of discretionary accounting accrual adjustment.
Description:	碩士國立政治大學會計學系 83353014
Source URI:	http://thesis.lib.nccu.edu.tw/record/#B2002002820
Data Type:	thesis
Appears in Collections:	[Department of Accounting] Theses

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