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題名:重分類到業外損益的盈餘管理效果
作者:蕭源廷
校院名稱:國立彰化師範大學
系所名稱:財務金融技術學系
指導教授:吳明政
學位類別:博士
出版日期:2017
主題關鍵詞:核心盈餘資訊不對稱盈餘品質盈餘管理營業外損益重分類資訊透明Core EarningInformation AsymmetryEarnings ManagementNon-operating gains and lossesReclassificationTransparencyEarnings Quality
原始連結:連回原系統網址new window
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本研究主要以台灣2000年至2014年季財務報表資訊,探討管理當局是否利用重分類營業外損益,藉以將「核心支出」到「非核心支出」,或將「非核心收入」重分類到「核心收入」中,以影響財務報表利害關係人對經濟資訊的判斷。實證結果顯示,台灣的企業確實會透過重分類營業外項目進行盈餘管理,而且主要係透過減少以淨額表達的營業外損益或營業外收益進行;惟以增加營業外費損盈餘管理的情況則不顯著。另外,在使用重分類營業外損益進行盈餘管理的情形,並不因是否為四大會計師事務所客戶之公司而有特別差異,但如果以產業分,電子業公司明顯在這方面有明顯的差異。
ABSTRACT
This study examines the 2010-2014 financial statement of Taiwan to discuss the Firm using disorder Core-expense to Non core-expense or Non core-income to Core-income to influence the investor’s judgement.
This study provides further insight into the Firm through disorder non-operating income to manage the earring. The empirical methods of the regression analysis are reducing non-operating expense or non-operating income.
For mainly Accounting company in Taiwan, there is no difference between the clients to using disorder non-operating income to manage the earring. For all the industry, electronic firms are positive significantly related.
參考文獻
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