臺灣人文及社會科學引文索引資料庫系統

:::

詳目顯示

回上一頁
第 1 筆 / 總合 1 筆   第一頁 上一頁 下一頁 最後一頁
/1頁
題名：退休金公報、薪酬政策與盈餘操縱關聯性之研究
書刊名：管理與系統
作者：鄭文英 引用關係／戚務君 引用關係／王美珍
作者(外文)：Cheng, Wen-ying／Chi, Wu-chun／Wang, Grace
出版日期：2001
卷期：8:2
頁次：頁185-202
主題關鍵詞：退休金會計；盈餘管理；Accounting for pension plans；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(1) 博士論文(2) 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:0
  • 點閱點閱:28
　　　　　過去關於探討財務會計準則第十八號公報「退休金會計處理準則」之實施對盈餘操縱的影響，大都針對企業是否操縱退休金提撥精算假設進行研究，而未考量企業是否同步從事調整其薪酬結構來因應此強制性的會計變動，因係以單一構面進行盈餘操縱的分析，故而使研究結果可能產生偏誤。本文目的即在探討財務會計準則第十八號公報實施後，企業管理當局是否經由調整薪酬結構與藉由操縱退休金提撥精算假設來降低退休金成本及負債的認列。本文首先透過問卷調查的方式將因應退休金公報之公司分為「調整薪酬結構」與「未調整薪酬結構」二組樣本，分別進行盈餘操弄之相關分析。實證研究發現，對於調整薪酬之樣本公司，可能同時進行成本較低的盈餘操弄及成本較高之實質薪酬制度的改變，所以該組樣本的分析得到較為支持假說的實證結果。
　　　　　The discussion on the effect of the implementation of Taiwan's FASB Statement No. 18, "Employers' Accounting for Pension Plans," on earning management mostly focus on whether the firm manipulates actuarial assumption without considering if the firm concurrently adjust its compensation policy to the mandatory accounting changes, therefore, those results might be less accurate. The purpose of this paper is to explore whether the firm minimizes its recognition of pension expenses and liability in terms of adjusting the compensation policy or manipulating the actuarial assumption after the adoption of FASB Satement No. 18. We here firstly divide the sasmple firm into two subsamples--adjusted compensation policy and unadjusted compensation policy then conducted the earning management analysis of each sample. The empirical result shows that the adjusted compensation policy sample firms might contemporaneously manipulate the low-cost actuarial assumption and change the high-cost compensation policy. As a result, the analyses of this sample firm better support our hypothesis.
期刊論文
1.Barnea A.、Ronen, J.、Sadan, S.(1975)。The Implementation of Accounting Objectives: An Application to Extraordinary Items。The Accounting Review，50，58-68。  new window
2.Mansfield, Edwin(1962)。Entry, Gibrat's Law, Innovation, and the Growth of Firms。The American Economic Review，52(5)，1023-1051。  new window
3.Tung, S. S.、Weygandt, J. J.(1994)。The determinants of timing in the adoption of new accounting standards: A study of SFAS No. 87, employers' accounting for pensions。Journal of Accounting, Auditing and Finance，9(2)，325-337。  new window
4.Ingram, Robert W.、Stone, Mary(1988)。The Effect of Statement No. 87 on the Financial Reports of Early Adopters。Accounting Horizons，2(3)，48-61。  new window
5.Norton, C. L.(1988)。Pension accounting: effects of early adoption。The CPA Journal，58，46-51。  new window
6.Beidleman, C. R.(1973)。Income Smoothing: The Role of Management。The Accounting Review，48(4)，653-667。  new window
7.Hagerman, Robert L.、Zmijewski, Mark E.(1979)。Some economic determinants of accounting policy choice。Journal of Accounting and Economics，1(2)，141-161。  new window
8.Hepworth, S. R.(1953)。Smoothing Periodic Income。The Accounting Review，28(1)，32-39。  new window
9.Landsman, W. R.(1986)。An Empirical Investigation of Pension Fund Property Rights。The Accounting Review，61(4)，662-691。  new window
10.Trueman, B.、Titman, S.(1988)。An Explanation for Accounting Income Smoothing。Journal of Accounting Research，26(Supplement)，127-139。  new window
11.Bartov, Eli F.(1993)。The Timing of Asset Sales and Earnings Manipulation。The Accounting Review，68(4)，840-855。  new window
12.Hand, J. R. M.(1989)。Did Firms Undertake Debt-Equity Swaps for An Accounting Paper Profit or True Financial Gain?。The Accounting Review，64(4)，587-623。  new window
13.李文智、蔡彥卿、簡雪芳(1998)。退休金會計與盈餘操縱關聯性之研究。管理與系統，5(2)，163-182。  延伸查詢new window
14.Moses, O. D.(1987)。Income Smoothing and Incentives: Empirical Tests Using Accounting Changes。Accounting Review，62(2)，358-377。  new window
15.Daley, L. A.(1984)。The valuation of reported pension measures for firms sponsoring defined benefit plans。The accounting Review，59(2)，177-198。  new window
16.Aharony, Joseph、Lin, Chan Jane、Loeb, Martin P.(1993)。Initial Public Offerings, Accounting Choices, and Earnings Management。Contemporary Accounting Research，10(1)，61-81。  new window
17.Friedlan, John M.(1994)。Accounting Choices of Issuers of Initial Public Offerings。Contemporary Accounting Research，11(1)，1-31。  new window
18.Healy, Paul M.(1985)。The Effect of Bonus Schemes on Accounting Decisions。Journal of Accounting and Economics，7(1-3)，85-107。  new window
19.Healy, Paul M.、Wahlen, James M.(1999)。A review of the earnings management literature and its implications for standard setting。Accounting Horizons，13(4)，365-383。  new window
20.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
21.Hagerman, R.、Zmijewski, M.(1981)。An Income Strategy Approach to the Positive Theory of Accounting Standard/ Choice。Journal of Accounting & Economics，3(2)，129-149。  new window
22.Hoskin, R. E.、Gujarathi, M. R.(1992)。Evidence of Earnings Management by the Early Adopters of SFAS No. 96。Accounting Horizons，6(4)，18-31。  new window
23.Gopalakrishnan, V.、Sugrue, T. F.(1992)。Economic Consequences of Pension Policy Deliberations (SFAS No. 87): An Empirical Assessment of Debt-Covenant Hypothesis。Journal of Business Finance & Accounting，19(5)，751-775。  new window
24.Watts, R. L.(1977)。Corporate Financial Statements, A Product to the Market and Political Processes。Australian Journal of Management，2(1)，53-75。  new window
25.Kumar, K.、Ali, A.(1994)。The Magnitudes of Financial Statement Effects and Accounting Choice: the Case of Adoption of SFAS 87。Journal of Accounting & Economics，18，89-114。  new window
26.Miller, P. W. B.(1987)。The New Pension Accounting (Part 1)。Journal of Accountancy，163，98-108。  new window
27.Scott, T. W.(1991)。Pension Disclosures under SFAS No. 87 Theory and evidence。Contemporary Accounting Research，8(1)，62-81。  new window
28.Strawser, J. R.、Senteney, D. L.(1990)。An Investigation of the Association Between Financial Statement Effects and Management's Early Adoption of SFAS No. 87。Review of Business and Economic Research，25(2)，12-22。  new window
29.Dhaliwal, D. S.(1980)。The Effect of the Firm's Capital Structure on the Choice of Accounting Methods。The Accounting Review，55(1)，78-84。  new window
學位論文
1.許鶯珍(1980)。民營企業退休金管理之研究，0。  延伸查詢new window
2.曾季國(1986)。退休金會計處理之研究，0。  延伸查詢new window
3.黃美惠(1993)。退休金計劃會計處理之研究，0。  延伸查詢new window
4.楊媚靜(1997)。退休金公報與盈餘操縱關聯性之研究－產業間比較，沒有紀錄。  延伸查詢new window
5.汪瑞芝(1996)。退休金公報與盈餘操縱之關聯性：薪資水準增加率之實證分析，0。  延伸查詢new window
6.鄒怡萍(1996)。退休金資訊與股價相關性之實證研究，0。  延伸查詢new window
7.徐旻傾(1997)。退休金費用與盈餘及股價關連性之研究，沒有紀錄。  延伸查詢new window
8.詹朝貴(1997)。退休金公報規定揭露項目與股價關連性之研究，沒有紀錄。  延伸查詢new window
圖書
1.Milkovich, G. T.、Newman, J. M.(1990)。Compensation。Boston：Homewood：Richard D. Irwin。  new window
2.Watts, Ross L.、Zimmerman, Jerold L.(1986)。Positive Accounting Theory。Prentice-Hall。  new window
圖書論文
1.Ronen, J.、Sadan, S.(1981)。Smoothing Income Numbers: Objective, Means and Implications。Readings。Massachusetts：Addison-Wiley。  new window
2.Sprouse, R. T.(1966)。The Measurement of Financial Position and Income: Purpose and Procedures。Research in Accounting Measurement。Evanston, III：American Accounting Association。  new window
 
 
 
 
第一頁 上一頁 下一頁 最後一頁 top
:::
無相關書籍
 
無相關著作
 
QR Code
QRCODE

臺灣人文及社會科學引文索引資料庫

目前上線人數：750（臺灣：739，外國：11） ／ 本年度總使用人次：1695817 ／ 訪客人次（自102年09月）：67507293
國家圖書館著作權聲明 Copyright © 2013 All rights reserved.
本館地址: 100201臺北市中山南路20號． 本館地圖及交通資訊．
總機：(02)23619132．最佳瀏覽解析度為1024x768以上