政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/30198
English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  全文笔数/总笔数 : 115256/146303 (79%)
造访人次 : 54534354      在线人数 : 2
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
搜寻范围 查询小技巧：
  • 您可在西文检索词汇前后加上"双引号"，以获取较精准的检索结果
  • 若欲以作者姓名搜寻，建议至进阶搜寻限定作者字段，可获得较完整数据
    •  进阶搜寻
    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/30198


    请使用永久网址来引用或连结此文件: https://nccur.lib.nccu.edu.tw/handle/140.119/30198


    题名: 繼續保持公開發行與撤銷公開發行二類公司盈餘品質異同之研究
    作者: 蘇俞維
    贡献者: 戚務君
    蘇俞維
    关键词: 盈餘品質
    earnings quality
    日期: 2006
    上传时间: 2009-09-11 17:26:19 (UTC+8)
    摘要: 本研究主要在探討「強制公開制度對財務報表品質的影響」。強制公司公開發行是否有其必要性一直是各界所爭論的議題，藉著研究繼續保持公開發行與撤銷公開發行二類公司盈餘品質之異同，本研究提供證據證明強制公開發行此一政策是否有效。本研究用來衡量盈餘品質之代理變數有盈餘穩健性及避免負盈餘，實證結果顯示在控制規模的影響後，繼續公開發行公司之盈餘穩健性較撤銷公開發行公司為佳。而在避免負盈餘方面，二類公司都有避免負盈餘的傾向，唯二類公司差異並不顯著。本研究之結果顯示，我們無法要求自願公開與受法令規定而公開發行此二類公司有相同的盈餘品質，我期望本研究之結果能做為主管機關在制定相關法令時之參考依據。
    The main purpose of this study is to examine the impact of force the company public on the quality of financial report. We provide evidence that the policy of force the company public is effectiveness or not. This study uses earnings conservatism and likelihood of negative earrings benchmark as dependent variables. The results show that, after controlling firm size effect, earnings quality of keeping public firms is better than that of going private firms in earnings conservatism. So it concludes that people are unable to request the two kinds firms to have the same earnings quality, I expects that this finding can be a reference when government legislates the related law.
    參考文獻: 經濟日報，2003/10/31，企業強制公開發行，學者：成本勢必增加，引發爭議(二版)。
    經濟日報，2007/5/2，社論：強制公開發行真能防弊嗎(二版)。
    吳林, 2004，「是否該回復強制公開發行之規定」，證券櫃臺月刊，第93期，33-44。
    林嬋娟與王泓達，2006，我國企業撤銷公開發行之研究，會計理論與實務研討會論文，國立台灣大學會計學系。
    林嬋娟、劉啟群與陳俊合，2004，我國企業公開發行之實證研究－資本額門檻與規避公開」，證券市場發展季刊，第16卷第2期，43-80。
    劉敬業，1999，台灣公開發行公司交叉持股之探索，東吳大學會計學研究所。
    劉連煜，1997，強制公開發行股份之政策與公開發行公司之界定，法學叢刊，第167期，48-56。
    劉連煜，1998，強制公開發行股份之政策與公開發行公司之界定，戴氏著，公司法理論與判決研究(二)，81-102。
    薛立敏，2000，公司法不應強制公司公開發行，經濟前瞻，第72期，92-95。
    戚務君與陳宜伶，2006，資本市場對盈餘品質的影響：來自台灣的證據，會計理論與實務研討會論文，國立政治大學會計學系。
    Ball, and L. Shivakumar. 2005. Earning quality in UK private firms: comparative loss recognition timeliness. Journal of Accounting and Economics 39: 83-128.
    Basu, S. 1997. The conservatism principle and the asymmetric timeliness of earnings. Journal of Accounting and Economics 24:3-37.
    Beatty, A. L., B. Ke, R. Petroni. 2002. Earnings management to avoid earnings declines across publicly and privately held banks. The Accounting Review 77(July):547-570.
    Bhattachary, U., H. Daouk, and M. Welker. 2003. The world price of earnings opacity. The Accounting Review 78(July):641-678.
    Burgstahler, D., L. Hail and C. Leus. 2006. The importance of reporting incentives: earning management in European private and public firms. The Accounting Review.
    Burgstahler, D., and I. Dichew. 1997. Earnings management to avoid earnings decrease and losses. Journal of Accounting and Economics 24(December):99-126.
    Bushman, R., and J. Piotroski. 2006. Financial reporting incentives for conservative accounting: The influence of legal and political institutions. Journal of Accounting and Economics.
    DeAngelo, H., L. DeAngelo and E. Rice, 1984, “Going Private: Minority Freeze Outs and Stockholders’ Wealth,” Journal of Law and Economics, 27, 367-402.
    Degeorge, F., J. Patel, and R. Zeckhauser. 1999. Earnings management to exceed thresholds. Journal of Business 72(January):1-33.
    Francis, R. LaFond, P. Olsson, and K. Schipper. 2004. Cost of equity and earnings attributes. The Accounting Review 79(October):967-1010.
    Jensen, M., 1989, “Eclipse of the Public Corporations,” Harvard Business Review, 67, 61-74.
    Lehn, K. and A. Poulsen, 1989, “Free Cash Flow and Stockholder Gains in Going Private Transactions,” Journal of Finance, 44 (3), 771-787.
    Marosi, A., and N., Massoud, 2004, “Why Do Firms Go Dark?” Working Paper, University of Alberta.
    Muscarella, C.J. and M.R. Vetsuypens, 1990, “Efficiency and Organizational Structure: A Study of Reverse LBOs,” Journal of Finance, 45 (5), 1389-1413.
    Pagano, M. and A. Roell, 1998, “The Choice of Stock Ownership Structure: Agency Costs, Monitoring and the Decision to Go Public,” Quarterly Journal of Economics, 113 (1), 187-225.
    Pagano, M., F. Panetta and L. Zingales, 1998, “Why Do Companies Go Public ? An Empirical Analysis,” Journal of Finance, 53 (1), 27-64.
    Peek, E., R. Cuijpers, and W. Buijink. 2006. Creditors’ and shareholders’ demand for accounting conservatism in public versus firms: Evidence from Europe. Working paper, Maastricht University.
    Ritter, J. R., 1987, “The Cost of Going Public,” Journal of Financial Economics, 19, 269-281.
    Teoh, S. H., and T. J. Wong, 1998a, Earnings management and the long-term market performance of initial public offerings, Journal of Finance 53(December):1935-1974.
    Teoh, S. H., and T. J. Wong, 1998b, Earnings management and the underperformance of seasoned equity offering, Journal of Finance Economics 50:63-99.
    Weir, C. and D. Laing, 2004, “Going Private Transactions and Corporate Governance in the UK,” Working Paper, The Robert Gordon University.
    描述: 碩士
    國立政治大學
    會計研究所
    94353015
    95
    資料來源: http://thesis.lib.nccu.edu.tw/record/#G0094353015
    数据类型: thesis
    显示于类别:[會計學系] 學位論文

    文件中的档案:

    档案 大小格式浏览次数
    index.html0KbHTML2339检视/开启


    在政大典藏中所有的数据项都受到原著作权保护.


    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 ©   - 回馈