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    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/69647


    Title: 盈餘模糊度、控制權偏離、經營效率、財務經理異動、資訊揭露與財務危機警訊
    Other Titles: Earnings Opacity, Deviation between Control and Earnings Rights, Operating Efficiency, CFO Turnover, and Disclosure as Signals for Financial Distress
    Authors: 許崇源;戚務君;林宛瑩
    Contributors: 會計學系
    Keywords: 餘模糊度;控制權偏離;財務經理異動;資訊揭露;財務危機
    Date: 2005
    Issue Date: 2014-09-09 17:31:25 (UTC+8)
    Abstract: 本研究之主要目的在從盈餘模糊度、控制權與盈餘分配權的偏離成度、財務經理人的異動、財務資訊揭露行為等觀點，較全面性的探討企業財務危機之發生。經歷財務危機的企業，可能必須操縱危機爆發前之財務報表、虛增盈餘績效以延遲公開財務危機的時點。因此，我們預期，相較於正常公司，日後證實面臨財務危機的公司其危機發生前之財務報表模糊度較高、控制權與盈餘分配權之偏離程度較大、營運績效較差、財務經理人異動較頻繁，以及財務報表顯現的警訊徵兆較多。
    Relation: 行政院國家科學委員會
    計畫編號NSC94-2416-H004-037
    Data Type: report
    Appears in Collections:[會計學系] 國科會研究計畫

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