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題名：提列損失準備與強制性財務預測關聯性之研究--以臺灣上市電子業為例
書刊名：長榮大學學報
作者：林鳳麗
作者(外文)：Lin, Feng-li
出版日期：2004
卷期：8:1
頁次：頁1-24
主題關鍵詞：壞帳費用；存貨跌價損失；20%門檻限制；Bad debt；Inventory loss from decline；25% threshold regulation
原始連結：連回原系統網址new window
相關次數：
  • 被引用次數被引用次數:期刊(1) 博士論文(0) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:1
  • 共同引用共同引用:20
  • 點閱點閱:15
本研究證實臺灣上市電子公司會進行盈餘管理以避免強制性財務預測更新成本，管理當局會減少（增加）壞帳費用及存貨跌價損失的提列，以達到財務預測盈餘，此種操縱行為在最接近且未超過20%門檻限制的公司最為嚴重。這似乎顯示管理當局為規避財務預測門檻限制之規範而進行盈餘管理，此結果期能提供未來有關單位制定會計準則與強制性財務預測制度之參考。
This paper provides evidence that electronic firms listed on the Taiwan Stock Exchange manage the earnings to avoid renewal cost of their mandatory financial forecast. Most seriously, in forecast errors closest to the 20% threshold regulation, managers decrease（increase）bad debts expense and inventory loss from decline to increase （decrease）their financial forecast earnings. Seemingly, managers will avoid exceeding the 20% threshold regulation by the earnings management. The findings can be used as reference for relevant accounting principle and mandatory financial regulation.
期刊論文
1.Adiel, Ron(1996)。Reinsurance and the Management of Regulatory Ratios and Taxes in the Property-Casualty Insurance Industry。Journal of Accounting and Economics，22(1-3)，207-240。  new window
2.Teoh, S. H.、Welch, I.、Wong, T. J.(1998)。Earnings management and the long-term market performance of initial public offerings。Journal of Finance，53(6)，1935-1974。  new window
3.Gaver, Jennifer J.、Gaver, Kenneth M.、Austin, Jeffrey R.(1995)。Additional Evidence on Bonus Plans and Income Management。Journal of Accounting and Economics，19(1)，3-28。  new window
4.Key, K. G.(1997)。Political cost incentives for earnings management in the cable television industry。Journal of Accounting and Economics，23(3)，309-337。  new window
5.Beaver, William H.、Engel, Ellen E.(1996)。Discretionary Behavior with respect to Allowances for Loan Losses and the Behavior of Security Prices。Journal of Accounting and Economics，22(1-3)，177-206。  new window
6.Healy, P.(1998)。The effect of bonus schemes in accounting decisions。Journal of Accounting and Economics，7，85-107。  new window
7.Pownall, G.、Wasley, C.、Waymire, G.(199310)。The stock price effects of alternative types of management earning forecasts。The Accounting Review，October，896-912。  new window
8.Beatty, Anne L.、Ke, Bin、Petroni, Kathy R.(2002)。Earnings Management to Avoid Earnings Declines across Publicly and Privately Held Banks。The Accounting Review，77(3)，547-570。  new window
9.Beatty, Anne、Chamberlain, Sandra L.、Magliolo, Joseph(1995)。Managing financial reports of commercial banks: The influence of taxes, regulatory capital, and earnings。Journal of Accounting Research，33(2)，231-261。  new window
10.Bowen, Robert M.、DuCharme, Larry、Shores, D.(1995)。Stakeholders' Implicit Claims and Accounting Method Choice。Journal of Accounting and Economics，20(3)，255-295。  new window
11.Collins, Julie H.、Shackelford, Douglas A.、Wahlen, James M.(1995)。Bank differences in the coordination of regulatory capital, earnings, and taxes。Journal of Accounting Research，33(2)，263-291。  new window
12.Erickson, M.、Wang, S. W.(1999)。Earnings Management by Acquiring Firms in Stock for Stock Mergers。Journal of Accounting and Economics，27(2)，149-176。  new window
13.Liu, C. C.、Ryan, S. G.、Wahlen, J. M.(1997)。Differential valuation implications of loan loss provisions across banks and fiscal quarters。The Accounting Review，72(1)，133-146。  new window
14.Moyer, S. E.(1988)。Capital Adequacy Ratio Regulations and Accounting Choices in Commercial Banks。Journal of Accounting and Economics，13(2)，123-154。  new window
15.Teoh, S. H.、Welch, I.、Wong, T. J.(1998)。Earnings management and the post-issue performance of seasoned equity offerings。Journal of Financial Economics，50，63-99。  new window
16.Kasznik, Ron(1999)。On the association between voluntary disclosure and earnings management。Journal of Accounting Research，37(1)，57-82。  new window
17.DeAngelo, Harry、DeAngelo, Linda、Skinner, Douglas J.(1996)。Reversal of fortune: Dividend signaling and the disappearance of sustained earnings growth。Journal of Financial Economics，40(3)，341-371。  new window
18.Bushee, Brian J.(1998)。The influence of institutional investors on myopic R&D investment behavior。The Accounting Review，73(3)，305-333。  new window
19.Jones, Jennifer J.(1991)。Earnings Management during Import Relief Investigations。Journal of Accounting Research，29(2)，193-228。  new window
20.Dechow, Patricia M.、Sloan, Richard G.、Sweeney, Amy P.(1995)。Detecting earnings management。The Accounting Review，70(2)，193-225。  new window
21.Teoh, Siew Hong、Wong, T. J.、Rao, Gita R.(1998)。Are Accruals during Initial Public Offerings Opportunistic?。Review of Accounting Studies，3(1/2)，175-208。  new window
22.Hayn, Carla(1995)。The information content of losses。Journal of Accounting and Economics，20(2)，125-153。  new window
23.DeAngelo, L. E.(1988)。Managerial Competition, Information Costs, and Corporate Governance: The Use of Accounting Performance Measures in Proxy Contests。Journal of Accounting and Economics，10(1)，3-36。  new window
24.Degeorge, François、Patel, Jayendu、Zeckhauser, Richard J.(1999)。Earnings management to exceed thresholds。Journal of Business，72(1)，1-33。  new window
25.Schipper, Katherine(1989)。Commentary on earnings management。Accounting Horizons，3(4)，91-102。  new window
26.Burgstahler, David C.、Dichev, Ilia D.(1997)。Earnings management to avoid earnings decreases and losses。Journal of Accounting and Economics，24(1)，99-126。  new window
27.林修葳、陳育成(19970900)。國內商業銀行壞帳及票券買賣損益策略性調控問題之實證研究。臺大管理論叢，8(2)，33-65。new window  延伸查詢new window
28.Becker, Connie L.、DeFond, Mark L.、Jiambalvo, James、Subramanyam, K. R.(1998)。The Effect of Audit Quality on Earnings Management。Contemporary Accounting Research，15(1)，1-24。  new window
29.DeAngelo, Harry、Skinner, Douglas J.、DeAngelo, Linda E.(1994)。Accounting choice in troubled companies。Journal of Accounting and Economics，17(1/2)，113-143。  new window
會議論文
1.陳樹(2002)。企業盈餘操縱相關問題之探討。國科會管理學門論壇研討會。台灣大學。  延伸查詢new window
研究報告
1.Abarbanell, J.、Lehavy, R.(1998)。Can stock recommendations predict earnings management and analysts' earnings forecast errors?。University of California at Berkeley。  new window
2.Burgstahler, D.、Eames, M.(1998)。Management of earnings and analysts forecasts。  new window
3.Barth, M.、Elliot, J.、Finn, M.(1995)。Market rewards associated with increasing earnings patterns。Cornell University。  new window
學位論文
1.施明志(2002)。季盈餘管理行為與門檻心理之探討(碩士論文)。國立臺灣大學。  延伸查詢new window
2.林玫秀(2002)。臺灣上市與上櫃公司盈餘管理現象之研究(碩士論文)。中原大學。  延伸查詢new window
3.洪立勝(2001)。我國上市公司分析師盈餘預測與盈餘管理關聯性之實證研究(碩士論文)。國立政治大學。  延伸查詢new window
4.林憶樺(1999)。台灣上市電子公司研究發展費用與強制性盈餘預測關聯性之實證研究(碩士論文)。國立彰化師範大學。  延伸查詢new window
5.吳尚仁(2002)。我國上市上櫃公司管理盈餘組成項目之研究(碩士論文)。中原大學。  延伸查詢new window
6.黃士真(1997)。影響上市公司辦理固定資產重估價之因素(碩士論文)。國立臺灣大學。  延伸查詢new window
7.魏文勤(2000)。強制性財測誤差門檻與盈餘管理--營收與其他盈餘組成份子之探討(碩士論文)。國立彰化師範大學。  延伸查詢new window
8.洪佑伶(1997)。台灣商業銀行壞帳決策與買賣有價證券損益影響因素之實證研究(碩士論文)。國立臺灣大學。  延伸查詢new window
9.郭慧民(2000)。金融業預期盈餘差異與盈餘管理關聯性之實證研究(碩士論文)。東海大學。  延伸查詢new window
10.張永芳(1999)。強制性財務預測與盈餘管理關係之研究--20%門檻限制之影響(碩士論文)。國立彰化師範大學，彰化市。  延伸查詢new window
11.張瓊文(2000)。強制性財務預測與盈餘管理關聯性之研究--更新標準改變前後之探討(碩士論文)。國立臺灣大學，臺北市。  延伸查詢new window
12.葉旭瑋(1997)。資本、盈餘與租稅目的下美國商業銀行會計決策之研究(碩士論文)。國立臺灣大學。  延伸查詢new window
13.謝文馨(1999)。家族企業管治機制與盈餘管理之關聯性研究(碩士論文)。東吳大學，臺北。  延伸查詢new window
14.林君怡(2002)。門檻心理下之盈餘管理(碩士論文)。國立臺灣大學。  延伸查詢new window
15.陳淑玲(1999)。我國銀行業裁量性決策與資本、盈餘、租稅目的間關係之研究(碩士論文)。東吳大學。  延伸查詢new window
圖書
1.Neter, J.、Wasserman, W.、Whitmore, G. A.(1993)。Applied Statistics。Boston：Prentice Hall：Allyn and Bacon。  new window
 
 
 
 
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