許文馨Hsu, Wen-Hsin臺灣大學:會計學研究所古又帆Ku, Yu-FanYu-FanKu2010-05-052018-06-292010-05-052018-06-292009U0001-1407200909023900http://ntur.lib.ntu.edu.tw//handle/246246/179966本篇論文主要在探討公司是否會運用股權投資交易來進行盈餘管理(透過損益表分類移轉的方式進行)。分類移轉是一種透過損益表垂直移動某些科目而不改變整體淨利的盈餘管理模式。這種盈餘管理方式是透過錯誤分類一些科目（GAAP所不允許的），達成不易被察覺之盈餘管理。本研究主要依照母公司報表之資料進行探討，結果顯示，公司同時報導特殊項目以及投資損益會比只報導其中一項有更高的未預期核心盈餘。與McVay (2006)結果相同，本研究顯示這種透過錯誤分類的方式進行盈餘管理，使得未預期核心盈餘的增加，只具暫時性的性質，隔年即將迴轉。本論文延續McVay (2006)的研究，除了探討特殊項目被用來分類移轉的可能性，同時也探討了母公司利用投資損益進行分類移轉的可能性。結果顯示，投資損益也如特殊項目一般被用來進行分類移轉，同時也只具暫時性之性質。This thesis examines if firms use affiliated transactions to manage earnings by classification shifting. Classification shifting involves reporting revenues, expenses, gains, and losses on a different line in the income statement than they should properly appear under GAAP. My results show that, in the parent company report, firms with both income-decreasing special items and income from investments have significantly larger unexpected core earnings than firms reporting either item alone. Consistent with McVay (2006), we also find unexpected core earnings reverses the year after a firm reports special items and income from investments, indicating that the use of both special items and income from investment to increase core earnings is a one-time event. This evidence is consistent with our prediction that incomes from investments are used by firms to manipulate core earnings because of its differing nature from special items.contents辭 i文摘要 iiibstract ivontents vables vi. Introduction 1. Institutional Backgrounds and Literature Review 5.1 Legal requirements for parent company report and consolidated report 5.2 Literature review on the information content of parent company report and “income from investment under equity approach” 9.3 Earnings Management Using Accrual Management and Real Activity Manipulation 12.4 Earnings Management Using Classification Shifting 13. Hypotheses Development 19. Research Design 26.1 Models 26.2 Sample Selection 32. Empirical Results 34.1 Descriptive Statistics 34.2 Regression Analyses 34.2.1 Regression of Special Items 34.2.2 Regression of Income from investment 36.2.3 Regression of Special Items and Income from investment 37.3 Regression Models after Controlling Firm Characteristics 38. Conclusions 41. References 53 Tablesppendix 1.Examples for context of financial reports 42able 1.Sample Collection 43able 2.Descriptive Statistics 44able 3.Pearson (above) / Spearman (below) Correlation Matrix 46able 4.Regression of Unexpected Core earnings and Future Unexpected Change in Core Earnings (Special items) 47able 5.Regression of Unexpected Core earnings and Future Unexpected Change in Core Earnings (Income from investment) 48able 6.Regression of Unexpected Core earnings and Future Unexpected Change in Core Earnings (Special Items & Income from investment) 49able 7.Regression of Unexpected Core earnings and Future Unexpected Change in Core Earnings with Control Variables (Special Items) 50able 8.Regression of Unexpected Core earnings and Future Unexpected Change in Core Earnings with Control Variables 51able 9.Regression of Unexpected Core earnings and Future Unexpected Change in Core Earnings with Control Variables 52application/pdf517817 bytesapplication/pdfen-US股權投資交易分類移轉核心盈餘特殊項目投資損益Affiliated transactionsClassification shiftingCore earningsSpecial itemsIncome from investmenthttp://ntur.lib.ntu.edu.tw/bitstream/246246/179966/1/ntu-98-R96722028-1.pdf