企業生命週期之績效衡量對盈餘管理影響__臺灣人文及社會科學引文索引資料庫

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題名：	企業生命週期之績效衡量對盈餘管理影響
作者：	陳宥榤
作者(外文)：	You-Jie Chen
校院名稱：	國立中正大學
系所名稱：	企業管理所
指導教授：	黃德舜
學位類別：	博士
出版日期：	2010
主題關鍵詞：	企業生命週期；盈餘管理；期望績效；績效表現差異；Firm Life Cycle；Aspriation Performance；Attainment Discrepancy；Earnings Management
原始連結：	連回原系統網址
相關次數：	被引用次數:期刊(0) 博士論文(0) 專書(0) 專書論文(0) 排除自我引用:0 共同引用:0 點閱:44

本文旨在探討企業處在不同生命週期階段，面對不同績效表現時之盈餘管理行為。企業隨著不同生命週期階段，對關鍵資源的需求及利害關係人亦有所不同，同時，為了使關鍵的利害關係人能滿意企業績效，企業在不同績效表現條件，可能會採取不同程度的盈餘管理以為因應，所以，盈餘管理行為的動機和目的將有所差異。然而，過去盈餘管理相關議題的研究均忽略了企業生命週期和績效表現這二個重要因子。本研究以台灣上市櫃製造業1985年至2008年財務資料進行實證分析。實證結果發現：在不同生命週期的每一個階段（前成長期、成長期、成熟期和衰退期），當企業實際績效達到滿意的期望水準時，有向下盈餘管理行為，反之，當實際績效沒有達到滿意的期望水準時，則會往上盈餘管理。本研究推論此現象是台灣企業對資源的依賴程度較大，為滿足負債契約假說的結果，其次，為增加現金流量而使用會計保守性原則的證據，同時，本研究亦證實台灣企業不存在洗大澡的現象。

以文找文

This paper discusses the behavior of earnings management under attainment discrepancy over different stages of a firm’s life cycle. Firms with different resource demands and performance attainment across life cycle stages will take proactive strategic actions to satisfy, or prevent adverse responses, from stakeholders. Therefore, the behavior of earnings management will imply different motives and purposes in nature. Nevertheless, both factors of firm life cycle and attainment discrepancy were neglected in the prior earnings management researches. Empirical data are obtained from manufacturer listed in both TSE and OTC from 1985 to 2008. The results show that in the different stage of a firm’s life cycle (pre-growth, growth, maturity and decline), when the firm''s performance is above aspiration, there is downward earnings management; on the other hand, when the firm’s performance does not meet the aspiration, there are upward earnings management. The results implied that as Taiwanese firms are more resource dependent, there is a stronger intention to meet the debt contract hypothesis and accounting conservatism principle. Meanwhile, this study also confirmed that Taiwan firms do no exhibit “big bath” phenomenon as earlier researches suggested.

以文找文

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5.	總經理減薪效應、盈餘管理與家族控制型企業之研究
6.	動態資本結構調整速度、調整能力與融資決策
7.	公司治理之資訊揭露程度對公司績效之影響效果:利用台灣證交所資訊揭露評鑑系統之實證
8.	影響中國企業盈餘品質的三個因素：市場監管、企業社會責任與會計師法律責任
9.	會計師事務所人力資本與經營效率：考慮生命週期與市場區隔
10.	我國企業利用研究發展支出從事盈餘管理之研究
11.	從地方知識觀點探討文化企業在社區形成的歷程-以台灣三個文化企業為例
12.	資訊透明度之價值攸關性與盈餘資訊性
13.	公司治理機制與集團企業公司現金持有數之研究
14.	公司生命週期基礎下之資本結構動態調整及波動變幅實證模式
15.	經理人薪酬契約對盈餘管理行為之影響—以生命週期觀點

1.	初次公開發行公司之策略性會計報導行為與盈餘預測準確度之關係

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