https://scholars.lib.ntu.edu.tw/handle/123456789/99848
標題: | 盈餘平穩化研究 | 其他標題: | An Investigation of Earnings Smoothing | 作者: | 林嬋娟 | 關鍵字: | 盈餘操縱;盈餘平穩化;裁決性應計項目;預期盈餘;Earnings Manipulation;Earnings Smoothing;Discretionary Accruals;Expected Earnings | 公開日期: | 1999 | 出版社: | 臺北市:國立臺灣大學會計學系暨研究所 | 摘要: | 本研究旨在實證探討國內上市公司的 盈餘平穩化行為,尤其在同時考量本期與 預期未來盈餘表現的情況下,觀察國內企 業如何利用裁決性應計項目從事盈餘管 理。本研究以民國83 年至86 年之國內上 市公司為樣本,估計個別公司裁決性應計 項目,進行分組單變量分析與複迴歸分 析。研究結果發現,考慮可能影響裁決性 應計項目之控制變數後,本期盈餘相對不 佳但未來盈餘相對較佳之公司有顯著的大 幅盈餘平穩化行為,即經理人傾向於將未 來盈餘移轉到本期以美化本期盈餘。但就 本期盈餘相對較佳,未來盈餘相對不佳之 公司而言,經理人員藉負的裁決性應計項 目將本期盈餘移轉到下一期的現象則不顯 著。又本研究資料顯示,傳統產業相對而言較積極從事盈餘之平穩化。 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. |
URI: | http://ntur.lib.ntu.edu.tw//handle/246246/18363 | 其他識別: | 882416H002006 | Rights: | 國立臺灣大學會計學系暨研究所 |
顯示於: | 會計學系 |
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882416H002006.pdf | 36.88 kB | Adobe PDF | 檢視/開啟 |
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