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題名：集團企業資訊透明度與盈餘管理
書刊名：商業現代化學刊
作者：張瑞當 引用關係／曾玉琦 引用關係／廖浩雲
作者(外文)：Chang, Ruey-dang／Tseng, Yee-chy／Liao, Hao-yun
出版日期：2011
卷期：6:2
頁次：頁1-27
主題關鍵詞：集團企業；資訊透明度；自願性資訊透明度；受評比例；盈餘管理；Affiliated business groups；Information transparency；Voluntary information transparency；Business covered ratio；Earnings management
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(3) 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:3
  • 共同引用共同引用:197
  • 點閱點閱:69
本研究旨在探討台灣上市櫃之集團企業資訊透明度與盈餘管理二者之間的關聯性。分別以可受評公司接受評鑑比例、集團整體資訊透明度與自願性資訊透明度等為自變數，以裁決性應計數作為盈餘管理之代理變數，利用迴歸模型進行驗證。本文以2005-2007年間國內上市櫃之集團企業共2,441個觀察值為研究樣本，實證結果發現：(1)受評公司佔集團可受評公司比例與裁決性應計數，並無顯著關係存在；(2)集團整體資訊透明度與裁決性應計數有顯著負向關係，(3)集團自願性資訊透明度與裁決性應計數，並無顯著關聯性存在。
The purpose of this study is to investigate the relationship between information transparency of affiliated business groups and earnings management in Taiwan. Business covered ratio, whole information transparency of the group and voluntary information transparency are served as independent variables, respectively. In addition, this study adopts discretionary accruals as a proxy for earnings management. Regression models are applied to the sample of 2,441 observations with affiliated business groups listed in the Taiwan stock exchange (including the OTC market) during the period from 2005 to 2007. This study finds that the relationship between companies covered ratio and discretionary accruals is insignificant. Yet, we find a negative relationship between whole information transparency and discretionary accruals. Finally, our results indicate that the relationship between voluntary information transparency and discretionary accruals is insignificant.
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學位論文
1.張嘉祐(2007)。年報透明度與權益資金成本之關聯性研究(碩士論文)。中原大學。  延伸查詢new window
圖書
1.Scott, William R.(1997)。Financial Accounting Theory。Prentice-Hall of Canada, Ltd.。  new window
2.Beaver, W. H.(1998)。Financial Reporting: An Accounting Revolution。Prentice Hall。  new window
3.Watts, Ross L.、Zimmerman, Jerold L.(1986)。Positive Accounting Theory。Prentice-Hall, Inc.。  new window
 
 
 
 
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