我國金融業會計損益項目季別比例與變異數分析
Other Title
The Seasonal Analysis of Interim Income Item
in Taiwan Banking Industry
in Taiwan Banking Industry
Date Issued
1999
Date
1999
Author(s)
DOI
882416H002036
Abstract
This paper investigates whether interim income items in Taiwan banking industry
exhibit seasonal differences. Since managers attempt to impart a smooth trend to annual
earnings number, managers usually make accounting end-of-year adjustments, including accrual
items and timing of transactions, to achieve their goals. More specifically, we hypothesize
(1)the fourth quarter ratios of interim income manipulation items are larger and more variable
than those of the other three quarters; (2)the ratios of interim income items and their variances
are positively correlated; (3)the ratios of the interim pretax income should be similar while the
variance of the fourth quarter pretax income should be larger than that of the other three
quarters.
Subjects
Income manipulation
Income smoothing
Seasonal difference
Ratio analysis
Publisher
臺北市：國立臺灣大學會計學系暨研究所
Type
report
File(s)![Thumbnail Image]()
Loading...
Name
882416H002036.pdf
Size
85.44 KB
Format
Adobe PDF
Checksum
(MD5):8a003284c0ce4fe7d8aecacfc565f97d