政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/86983

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政大典藏 > College of Commerce > Department of Accounting > Theses > Item 140.119/86983

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/86983

Title:	我國上市公司盈餘管理行為之研究
Authors:	何印唐
Contributors:	郭弘卿何印唐
Keywords:	上市公司盈餘管理
Date:	1997
Issue Date:	2016-04-28 09:29:38 (UTC+8)
Abstract:	本論文主要是在研究極端經營績效的上市公司，是否進行盈餘管理的活動，當公司面臨極端經營績效時，管理當局可能由於某此特定目的，諸如紅利、租稅、債務契約、損益平穩化等等，產生進行盈餘管理活動的動機。 This research is primarily to study public companies whose operating performances are extreme in three aspects: (1)Whether they are undertaking some activities of earning management. (2)When the companies face extreme operating performances, management may undertaking earning management because of some motives, such as bonus、tax、debt contract、smoothing period income and so on.
Description:	碩士國立政治大學會計學系 85353021
Source URI:	http://thesis.lib.nccu.edu.tw/record/#B2002002138
Data Type:	thesis
Appears in Collections:	[Department of Accounting] Theses

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