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    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/71061


    Title: 退休金公報、薪酬政策與盈餘操弄關聯性之研究
    Other Titles: The Association Study among Pension Accounting, Compensation Policy and Earnings Management
    Authors: 戚務君;斯文英;王美珍
    Contributors: 會計系
    Keywords: 退休金會計;盈餘管理 Accounting for pension plans;Earnings management
    Date: 2001.04
    Issue Date: 2014-11-03 17:15:00 (UTC+8)
    Abstract: 過去關於探討財務會計準則第十八號公報「退休金會計處理準則」之實施對盈餘操縱的影響，大都針對企業是否操縱退休金提撥精算假設進行研究，而未考量企業是否同步從事調整其薪酬結構來因應此強制性的會計變動，因係以單一構面進行盈餘操縱的分析，故而使研究結果可能產生偏誤。本文目的即在探討財務會計準則第十八號公報實施後，企業管理當局是否經由調整薪酬結構與藉由操縱退休金提撥精算假設來降低退休金成本及負債的認列。本文首先透過問卷調查的方式將因應退休金公報之公司分為「調整薪酬結構」與「未調整薪酬結構」二組樣本，分別進行盈餘操弄之相關分析。實證研究發現，對於調整薪酬之樣本公司，可能同時進行成本較低的盈餘操弄及成本較高之實質薪酬制度的改變，所以該組樣本的分析得到較為支持假說的實證結果。
    Relation: 管理與系統,8(2), 185-202
    Data Type: article
    Appears in Collections:[Department of Accounting] Periodical Articles

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