 |
English
|
正體中文
|
简体中文
|
Post-Print筆數 : 27 |
Items with full text/Total items : 113822/144841 (79%)
Visitors : 51821400
Online Users : 544
|
|
|
Loading...
|
Please use this identifier to cite or link to this item:
https://nccur.lib.nccu.edu.tw/handle/140.119/97158
|
| Title: | 董事會特性與盈餘管理之選擇行為 |
| Other Titles: | The Impact of Board Characteristics on the Choice of Earnings Management |
| Authors: | 許永聲;陳信吉;陳琬菁
Hsu, Yun-Sheng;Chen, Hsin-Chi;Chen, Wan-Ching |
| Keywords: | 應計項目盈餘管理;實質盈餘管理;分類變動;董事會特性
Accruals-based earnings management;Real earnings management;Classification shifting;Board characteristics |
| Date: | 2013-07 |
| Issue Date: | 2016-06-01 14:22:42 (UTC+8) |
| Abstract: | 本研究探討分類變動、應計項目盈餘管理、實質盈餘管理三種盈餘管理方法的選擇行為。討論企業存在盈餘管理誘因時，在分類變動受限的情況下，是否會增加利用應計項目盈餘管理及實質盈餘管理；在應計項目盈餘管理受限的情況下，是否會增加利用實質盈餘管理。本研究並探討董事會特性是否會影響企業盈餘管理方法的選擇行為。實證結果發現，企業存在盈餘管理動機時，會同時利用分類變動、應計項目盈餘管理、實質盈餘管理等盈餘管理方法。且當分類變動受限時，企業會增加利用應計項目盈餘管理及實質盈餘管理，在應計項目盈餘管理受限的情況下，會增加利用實質盈餘管理。董事會特性會影響企業的應計項目盈餘管理及實質盈餘管理程度，同時也會影響分類變動、應計項目盈餘管理、實質盈餘管理三種盈餘管理的選擇行為。在分類變動受限時，應計項目盈餘管理會受董事長內部化、外部董事比率及董事規模的影響；實質盈餘管理則會受董事長內部化、外部董事比率及董事持股比率的影響。在應計項目盈餘管理受限的情況下，實質盈餘管理會受董事長內部化、外部董事比率及董事持股比率的影響。
This study explores managers’ choice between classification shifting, accruals-based earnings management, and real earnings management. Specifically, we investigate whether firms with less flexibility in classification shifting increase the use of accruals-based earnings management and real earnings management, and whether firms with less flexibility in accruals-based earnings management increase the use of real earnings management. We also take into account the effect of board characteristics on the choice of earnings management mechanisms. The results show that (1) if the choice of classification shifting is impeded, the company is more likely to use accruals-based earnings management and real earnings management and (2) if the choice of accruals-based earnings management is restricted, the company is more likely to use real earnings management. In addition, board characteristics play a role in determining the choice between alternative earnings management methods. When the choice of classification shifting is impeded, we find that (1) accruals-based earnings management is affected by chairman internalization, the proportion of outside directors, and board size, and that (2) real earnings management is affected by chairman internalization, the proportion of outside directors, and directors’ shareholdings. If the choice of accrual-based earnings management is impeded, real earnings management is affected by chairman internalization, the proportion of outside directors, and directors’ shareholdings. |
| Relation: | 會計評論, 57(39-72)
International Journal of Accounting Studies |
| Data Type: | article |
| Appears in Collections: | [會計評論] 期刊論文
|
Files in This Item:
| File |
Size | Format | |
|---|
| 57-2.pdf | 484Kb | Adobe PDF2 | 539 | View/Open |
|
All items in 政大典藏 are protected by copyright, with all rights reserved.
|
著作權政策宣告 Copyright Announcement1.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.
