劉啟群2006-07-262018-06-292006-07-262018-06-292000http://ntur.lib.ntu.edu.tw//handle/246246/18385本研究之目的係探討季別損益項目與管理者盈餘操弄動機之關聯性，並分析此關聯性如何影 響市場投資者對會計資訊之反應。本研究首先建立模型分析管理者操弄盈餘動機與第4 季損 益操弄項目佔全年比例大小之關係，然後，利用此結果建立研究假說探討管理者操弄季別損 益項目之行為及市場反應之差異。The main purpose of this study is to investigate the seasonal phenomenon of interim income items and how managers’ manipulated seasonal phenomenon of quarterly reports influence the investors’ interpretation of accounting information. Liu(1999) shows that the income items in Taiwan banking industry exhibit seasonal differences. His results support the income-smoothing hypothesis that 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. In other words, earnings in the fourth quarter are susceptible to greater management than those earnings in the other quarters because of managers’ discretion available under GAAP.application/pdf29468 bytesapplication/pdfzh-TW國立臺灣大學會計學系暨研究所損益操弄季別分析市場反應季報reporthttp://ntur.lib.ntu.edu.tw/bitstream/246246/18385/1/892416H002031.pdf