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題名:盈餘數字進位與盈餘管理
書刊名:經濟與管理論叢
作者:陳光谷鄭國枝 引用關係楊美玲 引用關係鍾紹熙
作者(外文):Chen, Kuang-kuCheng, Kuo-chihYang, Mei-lingChung, Shao-hsi
出版日期:2009
卷期:5:1
頁次:頁135-157
主題關鍵詞:盈餘管理數字認知裁決性應計項目盈餘數字進位Earnings managementNumber cognitiveDiscretionary accrualsRounding earnings numbers
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:65
  • 點閱點閱:61
本研究探討Carslaw (1988) 及Thomas (1989) 所發現之盈餘管理超過數字認知參考點「N*10的K次方」的現象,在台灣上市櫃及興櫃公司是否存在,並進一步擴展Carslaw (1988) 及Thomas (1989) 之研究,以探討管理當局是否使用裁決性應計項目及盈餘管理成本較低的營運資金以達成盈餘數字超過認知參考點的目標。實證結果顯示,台灣上市櫃及興櫃公司,盈餘管理超過數字認知參考點現象是存在的。但負盈餘相較於正盈餘,此現象較不顯著。此外,興櫃相較於上市櫃公司,此現象則較不顯著。最後,本研究發現裁決性應計項目水準及營運資金水準與此現象呈正相關,此結果意味著管理當局會利用裁決性應計項目及營運資金項目將盈餘數字調整進位。
期刊論文
1.DeAngelo, H.,L、Skinner,D.(1996)。Reversal of Fortune:Dividend Policy and the Disappearance of Sustained Earnings Growth。Journal of Financial Economics,40,341-371。  new window
2.Feller, W.(1966)。An Introduction to Probability Theory and Its Applications II。J. Wiley and Sons,62-63。  new window
3.Gabor, A、Granger,C. W. J(1966)。Price as an Indicator of Quality: Report on An Enquiry。Economica,33,43-70。  new window
4.Matsumoto, D. A(2002)。Management’s Incentives to Avoid Negative Earnings Surprises。The Accounting Review,77,483-514。  new window
5.Weintrop, J. B.、Puffer, S. M.(1991)。Corporate Performance and CEO Turnover: The Role of Performance Expectations。Administrative Science Quarterly,36,1-19。  new window
6.Rosch, Eleanor H.(1975)。Cognitive reference points。Cognitive Psychology,7,532-547。  new window
7.Payne, Jeff L.、Robb, Sean W. G.(2000)。Earnings Management: The Effect of Ex Ante Earnings Expectations。Journal of Accounting,15(4),371-392。  new window
8.Barth, M. E.、Elliot, J. A.、Finn, M. W.(1999)。Market rewards associated with patterns of increasing earnings。Journal of Accounting Research,37(2),387-413。  new window
9.Carslaw, C. A. P. N.(1988)。Anomalies in Income Numbers: Evidence of Goal Oriented Behavior。The Accounting Review,63(2),321-327。  new window
10.Thomas, J. K.(1989)。Unusual Patterns in Reported Earnings。The Accounting Review,64(4),773-787。  new window
11.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
12.Hayn, C.(1995)。The information content of losses。Journal of Accounting and Economics,20(2),125-153。  new window
13.Ke, B.、Petroni, K.、Saffieddine, A.(1999)。Ownership Concentration and Sensitivity of Executive Pay to Accounting Performance Measures: Evidence from Publicly and Privately-Held Insurance Companies。Journal of Accounting and Economics,28(2),185-209。  new window
14.Kahneman, D.、Tversky, A.(1979)。Prospect theory: An analysis of decision under risk。Econometrica,47(2),263-291。  new window
15.Holthausen, Robert W.、Larcker, David F.、Sloan, Richard G.(1995)。Annual bonus schemes and the manipulation of earnings。Journal of Accounting and Economics,19(1),29-74。  new window
16.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
17.Van Caneghem, T.(2004)。The Impact of Audit Quality on Earnings Rounding-Up Behaviour: Some U. K. Evidence。European Accounting Review,13(4),771-786。  new window
18.金成隆、林修葳、張永芳(19990400)。強制性財務預測誤差與盈餘管理關係--20%門檻限制影響之研究。中國財務學刊,7(1),59-96。new window  延伸查詢new window
19.Guidry, F.、Leone, A. J.、Rock, S.(1999)。Earnings-based bonus plans and earnings management by business-unit managers。Journal of Accounting and Economics,26(1-3),113-142。  new window
20.楊朝旭、吳幸蓁(20030100)。總經理薪酬績效敏感性、績效門檻與盈餘管理關聯性之研究。會計評論,36,55-87。new window  延伸查詢new window
21.Kasznik, Ron(1999)。On the association between voluntary disclosure and earnings management。Journal of Accounting Research,37(1),57-82。  new window
22.Jones, Jennifer J.(1991)。Earnings Management during Import Relief Investigations。Journal of Accounting Research,29(2),193-228。  new window
23.Dechow, Patricia M.、Sloan, Richard G.、Sweeney, Amy P.(1995)。Detecting earnings management。The Accounting Review,70(2),193-225。  new window
24.Healy, Paul M.(1985)。The Effect of Bonus Schemes on Accounting Decisions。Journal of Accounting and Economics,7(1-3),85-107。  new window
25.DeAngelo, Linda E.(1986)。Accounting numbers as market valuation substitutes: A study of management buyouts of public stockholders。The Accounting Review,61(3),400-420。  new window
26.Degeorge, François、Patel, Jayendu、Zeckhauser, Richard J.(1999)。Earnings management to exceed thresholds。Journal of Business,72(1),1-33。  new window
27.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
28.Benford, F.(1938)。The Law of Anomalous Numbers。Proceedings of the American Philosophical Society,78(4),551-572。  new window
29.Newcomb, Simon(1881)。Note on the Frequency of Use of the Different Digits in Natural Numbers。American Journal of Mathematics,4(1),39-40。  new window
30.DeFond, Mark L.、Jiambalvo, James(1994)。Debt Covenant Violation and Manipulation of Accruals。Journal of Accounting and Economics,17(1/2),145-176。  new window
31.Basu, S.(1997)。The Conservatism Principal and the Asymmetric Timeliness of Earnings。Journal of Accounting & Economics,24(1),3-37。  new window
32.Caneghem, T. V.(2002)。Earnings Management Induced by Cognitive Reference Points。The British Accounting Review,34,167-178。  new window
33.Beatty,A、Harris,D(1999)。The Effects of Taxes, Agency Costs and Information Asymmetry on Earnings Management: A Comparison of Public and Private Firms。Review of Accounting Studies,4,299-326。  new window
學位論文
1.李錦樹(2006)。發行可轉換公司債對會計盈餘數字調整進位之影響(碩士論文)。國立中央大學。  延伸查詢new window
圖書
1.Skinner, D. J、Sloan,R. G.(2001)。Earnings Surprises, Growth Expectations and Stock Return or Don’t Let a Torpedo Stock Sink Your Portfolio。University of Michigan, Ann Arbor, MI.。  new window
 
 
 
 
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