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題名：盈餘管理與企業價值--聯立方程模型之應用
書刊名：會計審計論叢
作者：毛治文／卓世昇
作者(外文)：Mao, Chih-wen／Jhuo, Shih-sheng
出版日期：2011
卷期：1:1
頁次：頁61-99
主題關鍵詞：盈餘管理；裁決性應計數；企業價值；聯立方程模型；Earnings management；Discretionary accruals；Firm value；Simultaneous equation models
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(5) 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:5
  • 共同引用共同引用:114
  • 點閱點閱:117
本文探討盈餘管理與企業價值之關聯性。先前文獻證實盈餘管理會影響企業價值，本研究認為企業價值之高低極可能是管理階層進行盈餘管理之考量因素之一，遂利用聯立方程模型探討盈餘管理與企業價值之內生關係。實證結果顯示：第一，盈餘管理確實會影響企業價值，若管理階層進行正向盈餘管理，企業價值會隨著盈餘增加而上升；反之，企業價值會隨著盈餘減少而下跌。第二，企業價值高低亦會影響盈餘管理，結果發現當企業價值越高，則管理當局越可能進行正向盈餘管理；若市場價值越低，則管理當局會進行負向之盈餘管理。
This study aims at the association between earnings management and firm value. Previous studies verified earnings management affected firm value; the study is of the opinion that the level of firm value is most likely one of the consideration factors of earnings management for management. Therefore, by means of simultaneous equation models, the study examines the endogenous relationship between earnings management and firm value. The empirical results show that: firstly, earnings management does affect firm value. If the earnings management is positive, firm value will increase with the earnings increase; on the other hand, firm value will decrease with the earnings decline. Secondly, the level of firm value also will affect earnings management. The results demonstrate that the higher firm value, the more likely positive earnings management; the lower firm value, the management would proceed negative earnings management.
期刊論文
1.張文瀞(20011100)。審計品質對上市公司盈餘管理之影響。當代會計，2(2)，195-214。new window  延伸查詢new window
2.Beneish, M. D.(1997)。Detecting GAAP violation: implications for assessing earnings management among firms with extreme financial performance。Journal of Accounting and Public Policy，16(3)，271-309。  new window
3.DeAngelo, L.(1986)。Accounting numbers as market valuation substitutes: a study of management buyouts of public stockholders。The Accounting Review，61(3)，400-421。  new window
4.Francis, J.、K. Schipper(1999)。Have financial statements lost their relevance。Journal of Accounting Research，37(2)，319-352。  new window
5.Lev, B.(1989)。On the usefulness of earnings: lessons and directions from two decades of empirical research。Journal of Accounting Research，27(3)，153-192。  new window
6.Pfeiffer, R.、P. Elgers(1999)。Controlling for lagged stock price responses in pricing regressions: An application to the pricing of cash flows and accruals。Journal of Accounting Research，37(1)，239-247。  new window
7.黃美祝、林世銘(20090100)。國稅局選案查核與企業租稅逃漏之探討。會計評論，48，35-66。new window  延伸查詢new window
8.薛敏正、林嬋娟(20030200)。自由現金流量與盈餘管理關聯性之研究。臺灣管理學刊，3(1)，151-167。new window  延伸查詢new window
9.Chi, J.、Gupta, M.(2009)。Overvaluation and earnings management。Journal of Banking and Finance，33(9)，1652-1663。  new window
10.Firth, M.、Liau, C. K.(1998)。Auditor quality, signalling, and the valuation of initial public offerings。Journal of Business Finance & Accounting，25(1)，145-165。  new window
11.Dechow, P. M.、Sloan, R. G.、Sweeney, A. P.(1996)。Causes and Consequences of Earnings Management: An Analysis of Firms Subject to Enforcement Actions by the SEC。Contemporary Accounting Research，13(2)，1-36。  new window
12.Barth, M. E.、Elliot, J. A.、Finn, M. W.(1999)。Market rewards associated with patterns of increasing earnings。Journal of Accounting Research，37(2)，387-413。  new window
13.Chen, C. J. P.、Chen, S.、Su, X.、Wang, Y.(2004)。Incentives for and consequences of initial voluntary asset write-downs in the emerging Chinese market。Journal of International Accounting Research，3(1)，43-61。  new window
14.Klein, A.(2002)。Audit committee, board of director characteristics, and earnings management。Journal of Accounting and Economics，33(3)，375-400。  new window
15.張文瀞、周玲臺、林修葳(20030700)。內部人持股連續變動公司之盈餘管理行為特性。會計評論，37，53-83。new window  延伸查詢new window
16.Francis, J.、Hanna, J. D.、Vincent, L.(1996)。Causes and effects of discretionary asset write-offs。Journal of Accounting Research，34(Supplement)，117-134。  new window
17.Press, E. G.、Weintrop, J. B.(1990)。Accounting-based constraints in public and private debt agreements: Their association with leverage and impact on accounting choice。Journal of Accounting and Economics，12(1-3)，65-95。  new window
18.Chen, K.(1991)。The timing of asset write downs in the oil and gas industry: 1985-1986。Petroleum Accounting and Financial Management Journal，10(3)，157-169。  new window
19.楊朝旭、吳幸蓁(20030100)。總經理薪酬績效敏感性、績效門檻與盈餘管理關聯性之研究。會計評論，36，55-87。new window  延伸查詢new window
20.范宏書、陳慶隆、廖英任(20080100)。盈餘管理對會計資訊的相對價值攸關性之影響。管理與系統，15(1)，93-136。new window  延伸查詢new window
21.Rhodes-Kropf, Matthew、Robinson, David T.、Viswanathan, S.(2005)。Valuation waves and merger activity: The empirical evidence。Journal of Financial Economics，77(3)，561-603。  new window
22.Teoh, Siew Hong、Wong, T. J.(1993)。Perceived Auditor Quality and the Earnings Response Coefficient。The Accounting Review，68(2)，346-366。  new window
23.Jones, Jennifer J.(1991)。Earnings Management during Import Relief Investigations。Journal of Accounting Research，29(2)，193-228。  new window
24.Kothari, Sagar P.、Leone, Andrew J.、Wasley, Charles E.(2005)。Performance matched discretionary accrual measures。Journal of Accounting and Economics，39(1)，163-197。  new window
25.Collins, Daniel W.、Maydew, Edward L.、Weiss, Ira S.(1997)。Changes in the Value-relevance of Earnings and Book Values over the past Forty Years。Journal of Accounting and Economics，24(1)，39-67。  new window
26.Healy, Paul M.(1985)。The Effect of Bonus Schemes on Accounting Decisions。Journal of Accounting and Economics，7(1-3)，85-107。  new window
27.Ohlson, James A.(1995)。Earnings, Book Values, and Dividends in Equity Valuation。Contemporary Accounting Research，11(2)，661-687。  new window
28.DeAngelo, Harry、DeAngelo, Linda、Skinner, Douglas J.(1994)。Accounting choices in troubled companies。Journal of Accounting and Economics，17(1/2)，113-143。  new window
29.Watts, Ross L.、Zimmerman, Jerold L.(1990)。Positive accounting theory: A ten year perspective。The Accounting Review，65(1)，131-156。  new window
30.Guay, Wayne R.、Kothari, S. P.、Watts, Ross L.(1996)。A Market-Based Evaluation of Discretionary Accrual Models。Journal of Accounting Research，34(Supplement)，83-105。  new window
31.Wilson, G. Peter(1986)。The Relative Information Content of Accruals and Cash Flows: Combined Evidence at the Earnings Announcement and Annual Report Release Date。Journal of Accounting Research，24，165-200。  new window
32.Sloan, R. G.(1996)。Do Stock Prices Fully Reflect Information in Accruals and Cash Flows about Future Earnings?。The Accounting Review，71(3)，289-315。  new window
33.Kang, Sok-Hyon、Sivaramakrishnan, K.(1995)。Issues in Testing Earnings Management and an Instrumental Variable Approach。Journal of Accounting Research，33(2)，353-367。  new window
34.Subramanyam, K. R.(1996)。The Pricing of Discretionary Accruals。Journal of Accounting & Economics，22(1-3)，249-281。  new window
35.張文瀞(2003)。本益比變動與盈餘管理。當代會計，4(1)，29-56。new window  延伸查詢new window
36.Skinner, D. J.、Sloan, R. G.(2002)。Earnings Surprises, Growth Expectations, and Stock Returns or Don't Let an Earnings Torpedo Sink Your Portfolio。Review of Accounting Studies，7(2)，289-312。  new window
37.DeFond, M. L.、Jiambalvo, J.(1994)。Debt Covenant Effects and Manipulation of Accruals。Journal of Accounting and Economics，17(1)，145-176。  new window
會議論文
1.李春安、黃鏐如(2005)。公司治理，企業獲利與盈餘管理關聯性之研究。2005年台灣財務金融學會年會暨學術論文研討會。  延伸查詢new window
2.許永聲、王泰昌(2002)。盈餘操縱行為對盈餘/股價關連程度的影響。2002年台灣財務金融學會年會暨學術論文研討會。  延伸查詢new window
研究報告
1.林嬋娟(2001)。高科技產業之盈餘管理行為與資訊内涵之研究。  延伸查詢new window
2.Heflin, F.、Warfield, T.(1997)。Managerial discretion in accounting for asset write-offs。University of Wisconsin-Madison。  new window
學位論文
1.張雅容(2002)。盈餘管理與現金增資宣告的股市反應(碩士論文)。成功大學。  延伸查詢new window
2.陳家慧(2000)。我國上市公司管理機制與盈餘管理相關性之實證研究(碩士論文)。國立政治大學。  延伸查詢new window
3.黃琦文(2007)。併購事件宣告前對目標公司股價與盈餘管理之影響(碩士論文)。元智大學。  延伸查詢new window
4.楊淑如(2009)。員工分紅費用化之配套措施與盈餘管理關係之探討(碩士論文)。國立中山大學。  延伸查詢new window
5.劉紜夙(2006)。關係人交易對盈餘管理與利益輸送之影響(碩士論文)。國立成功大學。  延伸查詢new window
6.羅陽春(2001)。我國上市公司董監改選前盈餘管理行為之研究(碩士論文)。國立政治大學。  延伸查詢new window
7.林郁昕(2000)。財務資訊與無形資產密集企業價值攸關性之探討(碩士論文)。國立政治大學。  延伸查詢new window
8.林凱鴻(2000)。盈餘、帳面價值攸關性研究--考慮規模效果(碩士論文)。國立臺灣大學。  延伸查詢new window
9.林育雅(1994)。我國上市公司董事會特性與盈餘操縱現象之研究(碩士論文)。國立臺灣大學。  延伸查詢new window
10.林雅淑(2004)。股權結構與盈餘管理關聯性之研究(碩士論文)。國立中央大學。  延伸查詢new window
圖書
1.Dopuch, N.、D. A. Simunic(1982)。Competition in Auditing: An Assessment Fourth Symposium on Auditing Research。Urbana, IL：University of Illinois。  new window
2.Sunder, Shyam、Cyert, R. M.(1997)。Theory of Accounting and Control。Cincinnati, Ohio：South-Western College Publishing。  new window
3.Simunic, D. A.、Stein, M. T.(1987)。Product differentiation in auditing: auditor choice in the market for unseasoned new issues。Vancouver, B.C.：The Canadian Certified General Accountants' Research Foundation。  new window
 
 
 
 
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