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題名：實質盈餘管理、錯誤評價與董事會特性
書刊名：中華會計學刊
作者：薛敏正 引用關係／曾乾豪
作者(外文)：Shiue, Min-jeng／Tseng, Chien-hao
出版日期：2013
卷期：9:2
頁次：頁191-220
主題關鍵詞：錯誤評價；實質盈餘管理；裁決性應計數；公司治理；Misvaluation；Real earnings management；Discretionary accruals；Corporate governance
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:87
  • 點閱點閱:98
本研究之目的在驗證實質盈餘管理、錯誤評價與董事會特性間之關聯。參考Rhodes-Kropf, Robinson, and Viswanathan（2005）與Chi and Gupta（2009）所採之權益價值高估值估計模式來衡量企業錯誤評價之情況。研究結果發現，前期錯誤評價會導致次期實質盈餘管理增加。雖然，本研究未發現董事會特性與實質盈餘管理間具有顯著關聯性，但部分證據顯示董事會特性可降低前期錯誤評價與實質盈餘管理間之關聯性。
This study examines the relationships among real earnings management, misvaluation, and board characteristics. We use the M/B decomposition model to estimate misvaluation following the models of Rhodes-Kropf et al. (2005) and Chi and Gupta (2009). The results show that the prior period’s misvaluation is associated with higher levels of real earnings management. Surprisingly, we find no evidence that board characteristics can constrain real earnings management. However, we find some evidence that board characteristics could mitigate the relationship between the prior period’s misvaluation and real earnings management.
期刊論文
1.Chi, J.、Gupta, M.(2009)。Overvaluation and earnings management。Journal of Banking and Finance，33(9)，1652-1663。  new window
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3.Badertscher, B.(2011)。Overvaluation and the choice of alternative earnings management mechanisms。The Accounting Review，86(5)，1491-1518。  new window
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6.Gunny, K.(2005)。Agency costs of overvalued equity。Financial Management，34(1)，5-19。  new window
7.Lin, J. B.、Pantzalis, C.、Park, J. C.(2010)。Corporate hedging policy and equity mispricing。The Financial Review，45(3)，803-824。  new window
8.Marciukaityte, D.、Varma, R.(2008)。Consequences of overvalued equity: Evidence from earnings manipulation。Journal of Corporate Finance，14(4)，418-430。  new window
9.Rhodes-Kropf, M.、Robinson, D.、Viswanathan, S.(2005)。Merger waves and merger activity: The empirical evidence。Journal of Financial Economics，77(3)，561-603。  new window
10.李馨蘋、莊宗憲(20070600)。公司治理機制與公司績效之實證研究。東吳經濟商學學報，57，1-27。new window  延伸查詢new window
11.D'Mello, Ranjan、Shroff, Pervin K.(2000)。Equity undervaluation and decisions related to repurchase tender offers: An empirical investigation。Journal of Finance，55(5)，2399-2424。  new window
12.Matsuura, S.(2008)。On the relation between real earnings management and accounting earnings management: Income smoothing。Journal of International Business Research，7(3)，63-77。  new window
13.Shiue, M. J.、Lin, C. J.、Liu, Y. P.(2009)。Board characteristics and overvalued equity: Evidence from Taiwan。International Research Journal of Finance and Economics，32，104-113。  new window
14.姜家訓(20090900)。權益誘因、盈餘管理與經理人持股變動之關係：權益市值高估代理成本之實證分析。臺大管理論叢，19(S2)，1-33。new window  延伸查詢new window
15.Houmes, R. E.、Skantz, T. R.(2010)。Highly valued equity and discretionary accruals。Journal of Business Finance and Accounting，37(1/2)，60-92。  new window
16.Zang, A. Y.(20102)。Evidence on the trade-off between real activities manipulation and accraal-based earnings management。The Accounting Review，87(2)，675-703。  new window
17.Gupta, M.、Pevzner, M.、Seethamraju, C.(2010)。The implications of absorption cost accounting and production decisions for future firm performance and valuation。Contemporary Accounting Research，27(3)，889-922。  new window
18.張文瀞、周玲臺、林修葳(20030700)。內部人持股連續變動公司之盈餘管理行為特性。會計評論，37，53-83。new window  延伸查詢new window
19.Brickley, James A.、Coles, Jeffrey L.、Terry, Rory L.(1994)。Outside directors and the adoption of poison pills。Journal of Financial Economics，35(3)，371-390。  new window
20.Chaganti, R. S.、Mahajan, V.、Sharma, S.(1985)。Corporate board size, composition, and corporate failures in retailing industry。Journal of Management Studies，22(4)，400-417。  new window
21.范宏書、陳慶隆、廖英任(20080100)。盈餘管理對會計資訊的相對價值攸關性之影響。管理與系統，15(1)，93-136。new window  延伸查詢new window
22.Fama, Eugene F.、Jensen, Michael C.(1983)。Separation of ownership and control。The Journal of Law & Economics，26(2)，301-325。  new window
23.Kiel, Geoffrey C.、Nicholson, Gavin J.(2003)。Board Composition and Corporate Performance: How the Australian Experience Informs Contrasting Theories of Corporate Governance。Corporate Governance: An International Review，11(3)，189-205。  new window
24.Roychowdhury, Sugata(2006)。Earnings Management through Real Activities Manipulation。Journal of Accounting and Economics，42(3)，335-370。  new window
25.Lyon, John D.、Barber, Brad M.、Tsai, Chih-Ling(1999)。Improved Methods for Tests of Long-Run Abnormal Stock Returns。Journal of Finance，54(1)，165-201。  new window
26.Chi, Wuchun、Lisic, Ling Lei、Pevzner, Mikhail(2011)。Is enhanced audit quality associated with greater real earnings management?。Accounting Horizons，25(2)，315-335。  new window
27.Cohen, Daniel A.、Zarowin, Paul(2010)。Accrual-based and real earnings management activities around seasoned equity offerings。Journal of Accounting and Economics，50(1)，2-19。  new window
28.Graham, John R.、Harvey, Campbell R.、Rajgopal, Shiva(2005)。The economic implications of corporate financial reporting。Journal of Accounting and Economics，40(1-3)，3-73。  new window
29.Gunny, Katherine A.(2010)。The Relation Between Earnings Management Using Real Activities Manipulation and Future Performance: Evidence from Meeting Earnings Benchmarks。Contemporary Accounting Research，27(3)，855-888。  new window
30.Kothari, Sagar P.、Leone, Andrew J.、Wasley, Charles E.(2005)。Performance matched discretionary accrual measures。Journal of Accounting and Economics，39(1)，163-197。  new window
31.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
32.Francis, Jere R.、Wang, Dechun(2008)。The joint effect of investor protection and Big 4 audits on earnings quality around the world。Contemporary Accounting Research，25(1)，157-191。  new window
33.Dechow, Patricia M.、Sloan, Richard G.、Sweeney, Amy P.(1996)。Causes and consequences of earnings manipulation: An analysis of firms subject to enforcement actions by the SEC。Contemporary Accounting Research，13(1)，1-36。  new window
34.Fama, Eugene F.(1980)。Agency Problems and the Theory of the Firm。Journal of Political Economy，88(2)，288-307。  new window
35.White, Halbert L. Jr.(1980)。A Heteroskedasticity-Consistent Covariance Matrix Estimator and a Direct Test for Heteroskedasticity。Econometrica: Journal of the Econometric Society，48(4)，817-838。  new window
36.Lang, M. H.、Lundholm, R. J.(1993)。Cross-sectional determinants of analyst ratings of corporate disclosures。Journal of Accounting Research，31(2)，246-271。  new window
37.Jensen, Michael C.(1993)。The modern industrial revolution, exit, and the failure of internal control systems。The Journal of Finance，48(3)，831-880。  new window
38.Dechow, Patricia M.、Dichev, Ilia D.(2002)。The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors。The Accounting Review，77(Suppl. 1)，35-59。  new window
39.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
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41.Cohen, Daniel A.、Dey, Aiyesha、Lys, Thomas Z.(2008)。Real and Accrual-based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods。The Accounting Review，83(3)，757-787。  new window
42.Beasley, Mark S.(1996)。An Empirical Analysis of the Relation between the Board of Director Composition and Finacial Statement Fraud。The Accounting Review，71(4)，443-465。  new window
會議論文
1.戚務君、王貞靜、黃隆建(2010)。實質盈餘管理行為之研究。2010會計理論與實務研討會，1135-1160。  延伸查詢new window
研究報告
1.Gunny, Katherine Ann(2005)。What are the Consequences of Real Earnings Management?。University of Colorado at Boulder。  new window
2.Chen, J. Z.、Rees, L.、Sivaramakrishnan, K.(2010)。On the use of accounting vs. real earnings management to meet earnings expectations-A market analysis。  new window
3.Leggett, D. M.、Parsons, L. M.、Reitenga, A. L.(2009)。Real Earnings Management and Subsequent Operating Performance。University of Alabama。  new window
圖書
1.Toronto Stock Exchange Committee on Corporate Governance in Canada(1994)。Where were the directors?。Toronto：Toronto Stock Exchange。  new window
2.Watts, Ross L.、Zimmerman, Jerold L.(1986)。Positive Accounting Theory。Prentice-Hall, Inc.。  new window
單篇論文
1.Kothari, S. P.，Loutskina, Elena，Nikolaev, Valeri V.(2006)。Agency Theory of Overvalued Equity as an Explanation for the Accrual Anomaly。  new window
 
 
 
 
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