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政大機構典藏 > 商學院 > 會計學系 > 學位論文 > Item 140.119/86571

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/86571

Title:	盈餘管理季節性之研究
Authors:	蔡郁仁
Contributors:	康榮寶蔡郁仁
Keywords:	盈餘管理多頭時期
Date:	1997
Issue Date:	2016-04-27 14:05:54 (UTC+8)
Abstract:	本研究的主要目的是在探討，由於季報、半年報與年報間因為會計師查核程度的寬鬆不同，而在年度中間管理當局是否具有不同的盈餘管理行為？而這種盈餘管理行為，是否與股價異常報酬的發生與幅度相關？由於台灣上市公司在大多的情況下，所有權與經營權不並分離，在資訊不對稱的前提下，管理當局是否進行盈餘管理從股價異常報酬中獲得最大效用？如果答案是肯定的，則透過股票市場的交易行為所產生的財富重分配效果無效率，需進一步探討，並提出改進方法。 Since a firm would manage its earnings for certain purpose, it is important to examine the relationship between the quarterly earnings and the extent the auditing plays a correct role in the reporting process. Weakaudited quarterly reports would provide managers opportunities to engage in income increasing biases which would mislead the perception of investors and decrease the efficiency of the market. This paper uses the Market model to measure accumulative abnormal return and compares net accrual and artificial earning menegement on each quarter and finally conclude the relationship between quarterly earnings management and information contents.
Description:	碩士國立政治大學會計學系 85353013
Source URI:	http://thesis.lib.nccu.edu.tw/record/#B2002002127
Data Type:	thesis
Appears in Collections:	[會計學系] 學位論文

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