政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/97165
English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  Items with full text/Total items : 113648/144635 (79%)
Visitors : 51620640      Online Users : 569
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
Scope Tips:
  • please add "double quotation mark" for query phrases to get precise results
  • please goto advance search for comprehansive author search
    •  Adv. Search
    Home ‧ Login ‧ Upload ‧ Help ‧ About ‧ Administer Goto mobile version


    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/97165


    Title: 公司經理人是否操弄盈餘以達到盈餘門檻？同組門檻內及跨門檻之比較
    Other Titles: Do Managers Manipulate Earnings to Meet Earnings Thresholds? Comparison Within and Across Thresholds
    Authors: 陳美惠;彭火樹
    Chen, Mei-Hui;Peng, Huo-shu;Gengrinovich, Mike
    Keywords: 盈餘門檻;零盈餘;盈餘改變;分析師預期盈餘
    Earnings thresholds;Zero earnings;Earnings changes;nalysts’ expectations
    Date: 2014-07
    Issue Date: 2016-06-01 14:24:17 (UTC+8)
    Abstract: 本研究測試經理人是否操弄盈餘以達到年度盈餘門檻，即避免列報損失、盈餘較去年度衰退及未符合分析師預期。本研究不僅測試此三種盈餘門檻之八種不同組合情境，亦測試正好符合或正好未符合此三種盈餘門檻的盈餘管理程度。除進行同組門檻內之比較外，亦作跨門檻之比較。研究結果顯示，針對三種盈餘門檻之八種不同組合情境，無證據顯示經理人員對任何一種組合情境有盈餘管理現象；在某些情境下，經理人員甚至操弄盈餘向下。而跨組合情境之比較結果顯示：(a)達到三門檻相較於未達到三門檻，(b)達到三門檻相較於報導損失，以及(c)避免報導損失相較於未達到三門檻有增額盈餘管理之傾向。另外，針對正好符合或正好未符合此三種盈餘門檻情境（縮減樣本）之測試結果顯示，其盈餘管理程度依序為：(1)符合分析師預期，(2)避免盈餘較去年度衰退，以及(3)避免列報損失。
    This paper examines whether managers manipulate annual earnings to meet earnings thresholds, i.e. zero earnings, prior year’s earnings, and analysts’ expectations. For the eight mutually exclusive and collectively exhaustive situations of meeting/missing the three earnings thresholds, the results show no evidence that managers manipulate earnings upwards to exclusively meet/miss an individual threshold, even in some situations they manipulate earnings downwards. However, the comparison across thresholds shows that incremental earnings management exists in the following cases: (a) meeting all three goals versus missing all three goals; (b) meeting all three goals versus reporting losses; and (c) avoiding losses versus missing all three goals. Furthermore, we examine a reduced sample where companies just meet/miss the goals. In this reduced sample, we find that the most earnings management is done to meet analysts’ earnings expectations, followed by avoiding earnings decreases, and then to avoid showing losses.
    Relation: 會計評論, 59,1-35頁
    International Journal of Accounting Studies
    Data Type: article
    Appears in Collections:[International Journal of Accounting Studies] Journal Articles

    Files in This Item:

    File SizeFormat
    59-1.pdf401KbAdobe PDF2514View/Open


    All items in 政大典藏 are protected by copyright, with all rights reserved.


    社群 sharing

    著作權政策宣告 Copyright Announcement
    1.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.
    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - Feedback