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    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/87501
    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/87501


    Title: 股票類別變更與盈餘管理關係之研究
    The Relationship Between Change of Stock Category and Earnings Management
    Authors: 葉東煇
    Yeh, Dong-Hui
    Contributors: 康榮寶
    宋定懿

    Kang, Jung-Pao
    Sung, Ting-I

    葉東煇
    Yeh, Dong-Hui
    Keywords: 應計項目
    降類
    全額交割股
    下市
    盈餘管理
    Earnings Management
    Net Accruals
    Discretionary Accruals
    Date: 1995
    Issue Date: 2016-04-28 14:47:01 (UTC+8)
    Abstract:   本研究旨在觀察國內上市公司因經營不善、財務困難而遭管制機構處以降類、變更交易方式或終止上市之處分前,是否進行盈餘管理。由於遭降類等處分後,不僅其公司經理人有遭撤換的可能,更使公司形象、信譽受損,故本研究由實是性會計理論的觀念推衍,並參考相關的法令規定,推論經營不善之上市公司,其管理當局會有強烈的動機進行盈餘操縱,以避免遭降類等之噩運。
    Description: 碩士
    國立政治大學
    會計學系
    82353009
    Source URI: http://thesis.lib.nccu.edu.tw/record/#B2002002829
    Data Type: thesis
    Appears in Collections:[會計學系] 學位論文

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