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：自結盈餘與公告盈餘間差異之影響因素研究
書刊名：臺大管理論叢
作者：楊孟萍 引用關係／林瑞青 引用關係／盧怡倫
作者(外文)：Yang, Meng-ping／Lin, Ruey-ching／Lu, I-lun
出版日期：2004
卷期：14:2
頁次：頁135-160
主題關鍵詞：盈餘概估；自結盈餘；公告盈餘；Preliminary earnings；Unaudited earnings；Audited earnings
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:26
  • 點閱點閱:66
本研究以性質上等同「自結盈餘」之「盈餘概估」資料（以下均逕稱為「自結盈餘」），探討「自結盈餘」與「公告盈餘」間之差異是否受公司規模、負債比率、董監持股比例、好消息及審計品質等因素之影響。透過不同的差異衡量（「差異達百分之十」、「差異達百分之二十」與「連續型態的差異比例」等三種研究設計），本研究並檢視現行「百分之二十」與原訂「百分之十」之控管門檻，是否能對公布「自結盈餘」公司，發生識別分群之效果，達成預期的控管作用。實證結果顯示，就整體迴歸結果觀之，以連續型態衡量應變數之OLS模型，主要觀察變數之係數皆未顯著異於零，解釋力遠遜於以間斷型態衡量應變數之Logistic結果。顯示在「自結盈餘」與「公告盈餘」之差異對公司之識別分群效果上，存在重大性水準門檻，亦即位於此門檻上下兩方之公司始有顯著因素不同；現行法令中控管門檻之設置，與此狀況相符。而在以「差異達百分之十」與「差異達百分之二十」之間斷型應變數差異衡量下，本研究實證結果一致顯示：公司之負債比例與差異成正向關係；公司之董監持股比例與差異成負向關係；且擁有好消息之公司其差異較小。但公司規模僅於以「差異達百分之十」定義差異時，與差異成顯著負向關係；審計品質則僅於以「差異達百分之二十」定義差異時，與差異成顯著負向關係。
Based on the Taiwan's listed companies from 1992 to 2000, we analyze whether the difference betweenn audited earnings and unaudited earnings, which will be required to be disclosed, is affected by firm size, debt ratio, management ownership, positive news, and audit quality. The difference between unaudited earnings and audited earnings are measured by two-tier (discrete) method and continuous method, and the Logistic and OLS regressions are applied, respectively. The empirical results are summarized as follows: the large the firm size is, the smaller the difference between unaudited earnings and audited earnings is. The lower the debt ratio is, the smaller the difference between unaudited earnings and audited earnings is. The heigher the management ownership is, the smaller the difference between unaudited earnings and audited earnings is. The company with positive news exist the smaller difference between unaudited earnings and audited ernings. The better the quality of the CPA auditing the audited earnings is, the smaller the difference between unaudited earnings and audited earnings is. In addition, we find that the results of OLS models are not significant statistically. However, those of Logistic models are. It may mean that there exists a material threshold, such as 10% or 20%, on the difference between unaudited earnings and audited earnings.
期刊論文
1.Lang, M. H.、Lundholm, R. J.(1993)。Cross-sectional determinants of nalyst ratings of corporate disclosures。Journal of Accounting Research，31，246-271。  new window
2.Waymire, G.(1985)。Earnings volatility and voluntary management forecast disclosure。Journal of Accounting Research，23(1)，268-295。  new window
3.Clarkson, P. M.(2000)。Auditor quality and the accuracy of management earnings forecasts。Contemporary Accounting Research，17(4)，595-622。  new window
4.McConomy, B. J.(1998)。Bias and Accuracy of Management Earnings Forecasts: An Evaluation of the Impact of Auditing。Contemporary Accounting Research，15(2)，167-195。  new window
5.Cooke, T. E.(1991)。An assessment of voluntary disclosure in the annual reports of Japanese corporations。The International Journal of Accounting，26(3)，174-189。  new window
6.吳安妮(19910200)。經理人員自願揭露盈餘預測資訊給外界之決定因素--實證研究。會計評論，25，1-24。new window  延伸查詢new window
7.Firth, Michael(1979)。The Impact of Size, Stock Market Listing, and Auditors on Voluntary Disclosure in Corporate Annual Reports。Accounting and Business Research，9(36)，273-280。  new window
8.Davidson, Ronald A.、Neu, Dean(1993)。A note of the association between audit firm size and audit quality。Contemporary Accounting Research，9，479-488。  new window
9.Atiase, Rowland Kwame(1985)。Predisclosure Information, Firm Capitalization, and Security Price Behavior Around Earnings Announcements。Journal of Accounting Research，23(1)，21-36。  new window
10.Basi, Bart A.、Carey, Kenneth J.、Twark, Richard D.(1976)。A comparison of the accuracy of corporate and security analysts' forecasts of earnings。The Accounting Review，51(2)，244-254。  new window
11.Ball, Ray、Brown, Philip(1968)。An Empirical Evaluation of Accounting Income Numbers。Journal of Accounting Research，6(2)，159-178。  new window
12.Singhvi, Surinder S.、Desai, Harsha B.(1971)。An Empirical Analysis of the Quality of Corporate Financial Disclosure。The Accounting Review，46(1)，129-138。  new window
13.DeAngelo, Linda Elizabeth(1981)。Auditor Size and Audit Quality。Journal of Accounting and Economics，3(3)，183-199。  new window
14.Warfield, Terry D.、Wild, John J.、Wild, Kenneth L.(1995)。Managerial ownership, accounting choices, and informativeness of earnings。Journal of Accounting and Economics，20(1)，61-91。  new window
15.Healy, P.、Lys, T.(1986)。Auditor Changes Following Big Eight Mergers with Non-Big Eight Audit Firms。Journal of Accounting and Public Policy，5(4)，251-265。  new window
16.Becker, Connie L.、DeFond, Mark L.、Jiambalvo, James、Subramanyam, K. R.(1998)。The Effect of Audit Quality on Earnings Management。Contemporary Accounting Research，15(1)，1-24。  new window
17.Jensen, Michael C.、Meckling, William H.(1976)。Theory of the firm: Managerial behavior, agency costs and ownership structure。Journal of Financial Economics，3(4)，305-360。  new window
18.Bhattacharya, S.(1979)。Imperfect Information, Dividend Policy, and "The Bird in the Hand" Fallacy。Bell Journal of Economics，10，259-270。  new window
19.Cooke, T. E.(1989)。Voluntary disclosure by Swedish companies。Journal of International Financial Management and Accounting，1(2)，1-25。  new window
20.Brennan, M. J.、Copeland, T. E.(1988)。Stock split, stock prices, and transaction costs。Journal of Financial Economics，22，83-102。  new window
21.Ferris, K. R.、Hayes, D. C.(1977)。Some evidence on the determinants of profit forecast accuracy in the United Kingdom。The International Journal of Accounting Education and Research，13，27-36。  new window
22.Firth, M.、Smith, A.(1992)。The accuracy if profits forecast in initial public offering prospectuses。Journal of Accounting and Business Research，22，239-247。  new window
23.Freeman, R. N.、Tse, S.、Landsman, W. R.(1989)。The multiperiod information content of accounting earnings: confirmations and contradictions of previous earnings reports discussion。Journal of Accounting Research，27，49-84。  new window
24.Hartnett, N.、Romcke, J.(2000)。The predictability of management forecast error: a study of Australian IPO disclosures。Multinational Finance Journal，4，101-132。  new window
25.Hossain, M.、Perera, M. H. B.、Rahman, A. R.(1995)。Voluntary disclosure in the annual reports of New Zealand companies。Journal of International Financial Management and Accounting，6，69-85。  new window
26.Hossian, M.、Tan, L. M.、Adams, M.(1995)。Voluntary disclosure in an emerging capital market: some empirical evidence from companies on the Kuala Lumpur Stock Exchange。International Journal of Accounting，29，334-351。  new window
27.Jaggi, B.(1980)。Further evidence on the accuracy of management forecasts vis-?-vis analysts' forecasts。The Accounting Review，55，96-101。  new window
28.Lev, B.、Penman, S. H.(1990)。Voluntary forecast disclosure, nondisclosure, and Stock Price。Journal of Accounting Research，28，49-76。  new window
29.Mark, Y. T.(1989)。The determinants of accuracy of management earnings forecasts: a New Zealand study。The International Journal of Accounting，13，267-280。  new window
30.Meek, G. K.、Roberts, C. B.、Gray, S. J.(1995)。Factors influencing voluntary annual report disclosures by U. S. and continental European multinational corporations。Journal of International Business Studies，26，555-571。  new window
31.Porter, G. A.(1982)。Determinants of the accuracy of management forecasts of earnings。Review of Business and Economics Research，17，1-13。  new window
32.Ruland, W.(1978)。The accuracy of forecasts by management and by financial analysis。The Accounting Review，53，439-447。  new window
33.Ruland, W.、Tung, S.、George, B. E.(1990)。Factors associated with the disclosure of managers' forecasts。The Accounting Review，65，710-721。  new window
34.Soffer, L. C.、Lys, T.、Thomas, J. K.、Brown, L. D.(1999)。Post-earnings announcement drift and the dissemination of predictable information。Contemporary Accounting Research，16，305-339。  new window
學位論文
1.張希恭(1996)。自願性揭露下管理當局盈餘預測準確度決定因素之研究(碩士論文)。國立政治大學。  延伸查詢new window
2.張金鈴(2001)。自行結算盈餘與公告盈餘差異影響之研究(碩士論文)。東吳大學。  延伸查詢new window
3.許盟(2000)。我國董事會結構與自願性盈餘預測行為之研究(碩士論文)。國立政治大學。  延伸查詢new window
4.葉美玲(1997)。影響管理當局與分析師盈餘預測相對準確性之因素(碩士論文)。國立中正大學。  延伸查詢new window
5.張淑娟(1991)。盈餘預測準確度與公司特質關係之研究(碩士論文)。國立政治大學。  延伸查詢new window
6.廖克皇(1997)。管理當局自願性月盈餘資訊揭露影響因素之探討(碩士論文)。國立中興大學。  延伸查詢new window
7.盧怡倫(2002)。自行結算盈餘準確性之影響因素研究(碩士論文)。東吳大學。  延伸查詢new window
8.范玥琪(1998)。財務預測誤差決定性因素之研究(碩士論文)。國立彰化師範大學。  延伸查詢new window
9.陳招美(1994)。自願性揭露盈餘預測次數多寡之研究(碩士論文)。東吳大學。  延伸查詢new window
10.陳美娟(1997)。年報自願性揭露水準與公司特徵之關聯性研究(碩士論文)。國立政治大學。  延伸查詢new window
11.陳建樺(1997)。管理當局自願性盈餘預測揭露行為之研究：時點分析(碩士論文)。國立政治大學。  延伸查詢new window
12.李建然(1997)。影響臺灣上市公司自願性盈餘預測行為因素之研究(博士論文)。國立政治大學。new window  延伸查詢new window
13.施羿如(1998)。影響公司管理當局自願揭露盈餘預測因素之研究(碩士論文)。國立臺灣大學。  延伸查詢new window
圖書
1.Boynton, W. C.、Johnson, R. N.、Kell, W. G.(2001)。Modern auditing。New York, NY：John Wiley & Sons, Inc。  new window
 
 
 
 
第一頁 上一頁 下一頁 最後一頁 top
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：517（臺灣：511，外國：6） ／ 本年度總使用人次：1725833 ／ 訪客人次（自102年09月）：67528500
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