政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/89226
English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  全文筆數/總筆數 : 113451/144438 (79%)
造訪人次 : 51328954      線上人數 : 922
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
搜尋範圍 查詢小技巧：
  • 您可在西文檢索詞彙前後加上"雙引號"，以獲取較精準的檢索結果
  • 若欲以作者姓名搜尋，建議至進階搜尋限定作者欄位，可獲得較完整資料
    •  進階搜尋
    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/89226


    請使用永久網址來引用或連結此文件: https://nccur.lib.nccu.edu.tw/handle/140.119/89226


    題名: 新上市公司會計師聲譽與盈餘管理關係之研究
    作者: 臧芝君
    ZANG, ZHI-JUN
    貢獻者: 康榮寶
    臧芝君
    ZANG, ZHI-JUN
    日期: 1992
    1991
    上傳時間: 2016-05-02 15:16:48 (UTC+8)
    摘要: 本研究旨在探討新上市公司會計師事務所聲譽與承銷價格、上市價差及盈餘管理間之關係。上市價差或上市初期超額報酬率在台灣為一既存之事實，通常新股上市後有「蜜月期」之現象，蜜月期之形成乃因上市承銷價格的訂定與投資人的共同想法不一致所致，為何會產生蜜月期和上市價差，其理論及形成原因尚有待國內深入研究。美國有一支研究係在探討會計師事務所聲譽資產與上市價差之關係，本研究爰用該研究之理論以檢視會計師事務所聲譽與上市價差之關係。其次，上市承銷價格的訂定，其主要變數皆與會計資訊有關，因此新上市公司上市前具有動機透過應計項目之管理以操縱財務報表上的數字，俾增高其承銷價格，提高原發行者之財富。
    參考文獻: 一、中文部分:
    1.朱全斌，「我國企業選任會計師事發所考慮因素之重要性等級排列之研究」，國立政治大學會計研究所碩士論文，民國七十九年六月。
    2. 汪泱若，「由會計與審計觀點論我國新上市股票之問題」，台北:華泰書局，民國七十九年四月初版。
    3. 李振銘，我國股票上市公司自願性會計原則變動誘因之研究」，國立政治大學會計研究所碩士論文，民國八十年一月。
    4. 何培基編著「商用統計學與SAS/PC 應用」，台北:長諾資訊圖書公司，民國七十九年一月初版。
    5. 李滿春「 以行銷觀點論會計師業務之發展」，國立政治大學會計研究所碩士論文，民國七十一年六月。
    6. 林玉龍，「健全我國證券承銷制度之研究」，國立政治大學會計研究所碩士論文，民國八十年七月。
    7. 「股票承銷價格訂定使用財務資料注意事項」，財政部證券管理委員會民國八十一年二月十二日(81)台財證(一)第○○二四○號函。
    8. 柯百鈴，「台灣新上市股票短期報酬之探討」，國立政治大學企業管理研究所碩士論文，民國七十八年六月。
    9. 倪安順譯，「 SAS 基礎與統計應用使用手冊」，台北:儒林圖書公司，民國七十六年六月初版。
    10. 財務會計準則公報第十七號，「現金流量表」，民國七十八年十二月。
    11. 張育琳，「應計基礎與現金流量基礎預測現金流量能力之研究」，國立政治大學會計研究所碩士論文，民國八十年七月。
    12. 溫世明，「我國股票上市公司簽證會計師之選任及更換之研究」，國立政治大學會計研究所碩士論文，民國七十四年一月。
    13. 謝淑惠，「台灣十大會計師事務所79年度經營實力比較」，會計研究月刊，民國八十年五月，第68 期，頁8-19。
    14. 藍克銘，「會計師從事業務廣告可行性之研究」，國立政治大學會計研究所碩士論文，民國七十一年一月。

    二、英文部份:
    1. Balvers, R. J., B. McDonald, and R. E. Miller, "Underpricing of New Issues and the Choice of Auditor as a Signal of Investment Banker Reputation," The Accounting Review (October 1988), pp. 605-622.
    2. Barzel, Y., "Measurement Cost and the Organization of Markets," Journal of Law and Economics (April 1982), pp.27-48.
    * 3. Beatty, R. P., "The Initial Public Offerings Market for Auditing Services," Auditing Research Symposium, The University of Illinois, 1986.
    4. Beatty, R. P. "Auditor Reputation and the Pricing of Initial Public Offering," The Accounting Review (October 1989), pp. 693-709.
    5. Beatty, R. P., and R. E. Verrecchia, "The Effect of a Mandated Auounting Change on the Capitalization Process," Contemporary Accounting Research (1989), pp. 472-493.
    *6. Bloch, E., "Inside Investment Banking," Dow Jones-Irwin, Homewood, I11., 1986.
    7. Bowen, R. M., E. W. Noreen, and J. M. Lacey, "Determinants of the Corporate Decision to Capitalize interest,"Journal of Accounting and Economics (1981), pp. 151-179.
    8. Carpenter, C. G., and R. H. Strawser, "Displacement of Auditors When Clients Go Public," Journal of Accountancy (June 1971), pp. 55-58.
    9. Daley, L. A., and R. L. Vigeland, "The Effects of Debt Covenants and Political Costs on The Choice of Accounting Methods," Journal of Accounting and Economics (1983), pp . 195-211.
    10. DeAngelo, L. E., "Auditor Size and Audit Quality," Journal of Accounting and Economics (1981), pp. 183-199.
    11.________,"Accounting Numbers as Market Valuation Substitutes: A Study of Management Buyouts of Public Stockholders," The Accounting Review (July 1986), pp. 400-420.
    12.________ ,"Managerial Competition, Information Costs, and Corporate Governance: The Use of Accounting Performance Measures in Proxy Contests," Journal of Accounting and Economics (1988a), pp. 3-36.
    * 13._______ , "Market Value Substitutes: Accounting Information and the Valuation of Publicly-Traded Equity," Working Paper, The University of Rochester, May 1988b.
    * 14. Dopuch, N., and D. Simunic, "Competition in Auditing: A Assessment," Fourth Symposium on Auditing Research, University of Illinois, March 1982.
    15. Friedlan, J. M., "Accounting Information and the Pricing of Initial Public Offerings," Ph.D. dissertation University of Washington, 1990.
    16. Healy, P. M., "The Effect of Bonus Schemes on Accounting Decision," Journal of Accounting and Economics (1985), pp. 85-107.
    17. Holthausen, R. W., "Accounting Method Choice: Opportunistic Behavior, Efficient Contracting, and Information Perspectives," Journal of Accounting and Economics ? (1990), pp. 207-218.
    18. Holthausen, R. W., and R. W. Leftwich, "The Economic Consequences of Accounting Choice: Implications of Costly Contracting and Monitoring," Journal of Accounting and Economics (1983), pp. 77-117.
    19. Ko, C., "An Empirical Investigation of Audit Market of Publicly-Traded Companies in Taiwan," Management Review (July 1991), pp. 235-253.
    20. Liberty, S. E., and J. L. Zimmerman, "Labor Union Contract Negotiations and Accounting Choices," The Accounting Review (October 1986), pp. 692-712.
    21. McNichols, M., G. P. Wilson, and L. E. DeAngelo, "Evidence of Earnings Management from the Provision for Bad Debts: Discussion," Journal of Accounting Research (Supplement) (1988), pp. 32-40.
    22. Moyer, S. E., "Capital Adequacy Ratio Requlations and Accounting Choices in Commercial Banks," Journal of Accounting and Economics (1990), pp. 123-154.
    23. Nichols, D. R., and D. B. Smith, "Auditor Credibility and Auditor Changes," Journal of Accounting Research (1983), pp. 534-544.
    *24. Perez, R. C., "Inside Investment Banking," Praeger Publishers, 1984.
    *25. Shane, E. M., and D. B. Smith, "Audit Firm Size and the Association Between Reported Earnings and Security Returns," Auditing: A Journal of Practice & Theory (1988), pp. 29-42.
    26.Titman, S., and B. Trueman, "Information Quality and the Valuation of New Issues," Journal of Accounting and Economics (1986), pp. 159-172.
    27. Watts, R. L., and J. L. Zimmerman, "Positive Accounting Theory: A Ten Year Perspective," The Accounting Review (January 1990), pp. 131-156.
    28. Zmijewski, M., and R. Hagerman, "An Income Strategy Approach to the Positive Theory of Accounting Standard Setting/Choice," Journal of Accounting and Economics (August 1981), pp. 129-149.
    *轉載自其他文獻。
    描述: 碩士
    國立政治大學
    會計學系
    資料來源: http://thesis.lib.nccu.edu.tw/record/#B2002004695
    資料類型: thesis
    顯示於類別:[會計學系] 學位論文

    文件中的檔案:

    沒有與此文件相關的檔案.



    在政大典藏中所有的資料項目都受到原著作權保護.


    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 ©   - 回饋