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題名：產業競爭與盈餘管理
書刊名：管理與系統
作者：張森河 引用關係／黃劭彥 引用關係／王登仕 引用關係／康照宗
作者(外文)：Chang, Shen-ho／Huang, Shaio Yan／Wang, Teng-shih／Kang, Chao-chung
出版日期：2016
卷期：23:1
頁次：頁107-135
主題關鍵詞：產業競爭密度；盈餘管理；實際競爭密度；潛在競爭密度；Competition density；Earnings management；Real competition density；Potential competition density
原始連結：連回原系統網址new window
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  • 被引用次數被引用次數:期刊(2) 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:2
  • 共同引用共同引用:93
  • 點閱點閱:15
產業競爭密度在廠商的經營策略中扮演著相當重要的地位，不僅影響經理人在管理策略的應用，更甚者影響廠商的獲利。財報資訊為公司內部經理人與外部利益關係人的溝通橋樑，傳遞了公司獲利情形以及目前經營狀況。然而，在產業競爭日趨提升情況下，導致廠商獲利逐漸被壓縮，因此誘使經理人有動機進行盈餘管理。致使本研究試圖從Porter的產業競爭密度為研究基礎並區分出實際產業競爭密度以及潛在產業競爭密度，隨後檢視產業競爭密度與經理人盈餘管理兩者間之關係。就實際競爭密度而言，本研究發現產業營收成長率與盈餘管理呈現正向的顯著關係；產業集中度則與盈餘管理程度呈現負向的顯著關係。就潛在競爭密度而言，結果顯示產業進入成本愈高，經理人盈餘管理程度愈低。另外，在考量產業進入成本後，當產業 進入成本高於特定臨界值時，高產業集中度會轉變成高競爭密度的現象，並使經理人更容易進行盈餘管理。
Industry competition plays an important role in management strategy; it not only affects the application of management strategy but also on profits of the firm. Earnings information creates a bridge that connects different contract parties involved in a transactions or economic activity. However, enhance on competition result in profit reduction and induce manager have motivation to manipulate earnings. Therefore we try to exam how competition effects on earnings management bass on industry competition density which proposal by Porter. The result as follows: 1) from the perspective of real competition: lower (higher) magnitude on earnings management appears when firm stay in higher concentration industry (industry growth rate). 2) from the perspective of potential competition lower magnitude on earnings management appears when firm higher in entry cost. 3) the relationship between industry concentration and earnings management is dependent on entry cost.
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