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題名：我國中小企業盈餘管理行為之探索性研究--德爾菲法之應用
書刊名：東吳經濟商學學報
作者：江淑玲／林麗容
作者(外文)：Chiang, Shu-ling／Lin, Li-jung
出版日期：2007
卷期：57
頁次：頁79-109
主題關鍵詞：中小企業；德爾菲法；盈餘管理；Delphi method；Earnings management；Small and medium sized enterprises
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(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:143
  • 點閱點閱:245
本研究利用德爾菲(Delphi)研究法，諮詢並整合3 位銀行放款部高階主管、3 位中小企業會計主管及9 位資深會計師，對我國中小企業盈餘管理行為之看法。研究結果顯示，除稅負考量及向金融機構融資兩項動機外，符合未來上市上櫃門檻要求及公開發行考量，亦是促使中小企業進行盈餘管理之誘因。在盈餘管理工具應用方面，收入面操弄是中小企業最常使用的方法，包括收益認列時點的安排、虛構收入事項、透過關係人交易操作收入認列等。專家群一致認同我國中小企業的財務報告可靠性不佳，而財務報告使用者可藉財務比率分析及相關資訊佐證，判斷財務報告數據之合理性，包括毛利率、速動比率、營運活動現金流量和純益之比，及關係人交易的多寡、財務報表的註記及揭露程度、公司重要成員的流動率及企業主操守與價值觀等。我國中小企業普遍存在二三套帳情形，在股東對經營團隊有懷疑或強制需提供經會計師簽證之財務報告時，企業會運用盈餘管理工具將帳務進行清理整合，以編製一套符合GAAP 之財務報告。
This paper employs Delphi Method to explore the earnings management practices of the small and medium sized enterprises (SMEs) in Taiwan. The primary study issues are: (a) what are the forces pushing managers to manipulate financial statements; (b) under different motivations, which earning management techniques will be selected to attempt the manipulation; (c) what financial ratios and information can help financial statement users to detect signs of earnings manipulation and revise distorted financial position; (d) at what critical situation company will consolidate sets of financial statements by using allowed GAAP earnings management alternatives to manipulate financial reporting. Results of this study are described below. First, except for consideration of tax avoidance and financing form financial institution, complying with regulations for listing and public offering in stock market are most significant incentives to earnings management. Second, SMEs uses earnings management alternatives to manipulate financial reporting, but the most popular alternative is the revenue principle. Third, for financial statement users, there are some serviceable financial ratios to detect and undo distorted financial position; these are gross ratio, quick ratio, cash flow from operation to net income ratio. Besides, having access to company’s relevant information is also crucial, namely, the frequency and amount of related party’s transactions, the disclosure level of financial reporting, and the turnover rate of senior executives. Finally, the experts indicate that using earnings management alternatives to consolidate accounts will generally take place when stockholders suspect operation results and mandatory CPA attestation.
期刊論文
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學位論文
1.謝文馨(1999)。家族企業管治機制與盈餘管理之關聯性研究(碩士論文)。東吳大學，臺北。  延伸查詢new window
2.吳明儀(1997)。管理當局股權結構與盈餘管理相關性之研究(碩士論文)。國立中興大學。  延伸查詢new window
3.曹瓊方(1998)。集團企業與盈餘操縱關聯性之研究，台北市。  延伸查詢new window
4.李志航(2003)。金融控股公司整合購併與盈餘管理之研究，台中市。  延伸查詢new window
5.吳姮誼(1997)。企業應用關係人交易從事盈餘管理之實證研究，台北市。  延伸查詢new window
圖書
1.Kellogg, L. B.、Kellogg, I.(1991)。Fraud, Window Dressing, and Negligence in Financial Statements。Colorado Springs。  new window
2.Linstone, Harold A.、Turoff, Murray(1975)。The Delphi Method: Techniques and Applications。Addison-Wesley。  new window
3.Watts, Ross L.、Zimmerman, Jerold L.(1986)。Positive Accounting Theory。Prentice-Hall。  new window
4.霍爾•薛利、陳儀(2002)。識破財務騙局的第一本書。台北：美商麥格羅希爾國際股份有限公司。  延伸查詢new window
5.Palepu, K. G., P. M. Healy, and V. L. Bernard(2004)。Business Analysis & Valuation: Using Financial Statements, 3rd Edition。  new window
6.Scheibe, M., M. Skutsch, and Schofer(1975)。“Experiments in Delphi Methodology”。The Delphi Method: Techniques and Applications。MA。  new window
圖書論文
1.Scheele, D. S.(1975)。Reality construction as a product。The Delphi Method: Techniques and Application。Reading, MA：Addison-Wesly。  new window
 
 
 
 
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