盈餘平穩化研究
Other Title
An Investigation of Earnings Smoothing
Date Issued
1999
Date
1999
Author(s)
DOI
882416H002006
Abstract
The purpose of this project is to test the
proposition that managers have incentives to
smooth earnings in consideration of both
current and future relative performance.
Analyzing listed companies in Taiwan Stock
Exchange between 1994 to 1997, this study
found, after controlling for those factors that
may influence the discretionary accruals, that
companies whose current earnings are “poor”
and expected earnings are “good” relative to
the industry average tend to employ
discretionary accruals to manipulate earnings
upward. Companies whose current earnings
are “good” and expected earnings are “poor”,
however, do not show significant downward earnings manipulation. The results from this
study also indicate that earnings smoothing
behaviors are pervasive in the traditional
industries.
Subjects
Earnings Manipulation
Earnings
Smoothing
Smoothing
Discretionary Accruals
Expected Earnings
Publisher
臺北市：國立臺灣大學會計學系暨研究所
Type
report
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