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題名：資訊透明度的更動與盈餘管理間之關聯
書刊名：會計審計論叢
作者：王蘭芬 引用關係／薛敏正 引用關係／曾乾豪
作者(外文)：Wang, Lan-fen／Shiue, Min-jeng／Tseng, Chien-hao
出版日期：2011
卷期：1:1
頁次：頁101-131
主題關鍵詞：盈餘管理；資訊透明度；資訊揭露評鑑系統；Earnings management；Information transparency；Information disclosure and transparence ranking system
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(17) 博士論文(1) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:17
  • 共同引用共同引用:115
  • 點閱點閱:77
自2002年安隆（Enron）案爆發後，與公司治理或資訊揭露有關的議題備受重視。2003年證券交易所及證券櫃檯買賣中心委託財團法人證券暨期貨市場發展基金會建置「資訊揭露評鑑系統」，此評鑑系統建立的目的即在提升公司資訊揭露的透明度，以促進資本市場的健全發展。過去研究發現資訊揭露評鑑系統實施後，管理當局的盈餘管理行為明顯降低，但卻無法辨識出評鑑結果「較透明」與「較不透明」公司在盈餘管理程度上的差異。本研究嘗試自資訊揭露評鑑結果的更動切入，來探討其與公司盈餘管理間之關聯，並以2005年至2009年為研究期間，排除前兩屆僅分類為透明公司或不透明公司所可能產生之衡量誤差。實證結果顯示公司評鑑結果更動與裁決性應計數變動呈現負相關，特別是公司資訊揭露結果調升時，經理人盈餘管理的程度會較低。
Since the Enron Scandal of 2002, issues surrounding corporate governance and information disclosure have been widely discussed. In order to improve the level of corporate transparency and encourage companies to disclose more information, the Securities and Futures Institute (SFI), entrusted by the Taiwan Stock Exchange Corporation (TSEC) and the Gre Tai Securities Market (GTSM), recently launched the Information Disclosure and Transparence Ranking System (IDTRS) to evaluate the level of transparency for all publicly traded companies in Taiwan. Prior studies suggest that the level of transparency from IDTRS is unable to differentiate earnings management between ”more transparent” and ”less transparent” companies. The purpose of this study is to examine whether the changes of rankings from IDTRS are related to earnings management. As expected, we find that the changes of disclosure rankings are negatively correlative with the proxy of earnings management - the changes in discretionary accruals, especially for those ranking upgrading firms that tend to engage less in earnings management.
期刊論文
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17.Schipper, K.(1989)。Commentary on earning management。Accounting Horizons，3(4)，91-102。  new window
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21.張瑞當、方俊儒(20060100)。資訊揭露評鑑系統對企業盈餘管理行為之影響。會計評論，42，1-22。new window  延伸查詢new window
22.Healy, Paul M.、Hutton, Amy P.、Palepu, Krishna G.(1999)。Stock Performance and Intermediation Changes Surrounding Sustained Increases in Disclosure。Contemporary Accounting Research，16(3)，485-520。  new window
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24.Jo, H.、Kim, Y.(2007)。Disclosure frequency and earnings management。Journal of Financial Economics，84(2)，561-590。  new window
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29.Chi, Wuchun、Huang, Huichi、Liao, Yichun、Xie, Hong(2009)。Mandatory audit partner rotation, audit quality and market perception: Evidence from Taiwan。Contemporary Accounting Research，26(2)，359-391。  new window
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32.Heckman, James Joseph(1979)。Sample Selection Bias as a Specification Error。Econometrica: Journal of the Econometric Society，47(1)，153-162。  new window
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34.周建宏(20020700)。提高資訊透明度以因應全球化的資本市場。會計研究月刊，200，78-86。  延伸查詢new window
35.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
36.DeAngelo, Harry、Skinner, Douglas J.、DeAngelo, Linda E.(1994)。Accounting choice in troubled companies。Journal of Accounting and Economics，17(1/2)，113-143。  new window
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39.Dutta, S.、Gigler, F.(2002)。The Effect of Earnings Forecasts on Earnings Management。Journal of Accounting Research，40(3)，631-655。  new window
40.Lobo, G.、Zhou, J.(2001)。Disclosure Quality and Earnings Management。Asia-Pacific Journal of Accounting & Economics，8(1)，1-20。  new window
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45.Chi, W.、Huang, H.(2005)。Discretionary Accruals, Audit-firm Tenure, and Audit-partner Tenure: Empirical Evidence from Taiwan。Journal of Contemporary Accounting and Economics，1(1)，65-92。  new window
研究報告
1.Piotroski, J.(1996)。The impact of reported segment information on market expectations and stock prices。University of Chicago。  new window
學位論文
1.鄭欣婷(2006)。資訊揭露評鑑系統對企業盈餘管理行為之影響--以第三屆分級結果探討(碩士論文)。國立政治大學。  延伸查詢new window
2.字佩芬(2003)。資訊揭露程度、外資法人持股率與股價報酬率間之關係研究(碩士論文)。中國文化大學。  延伸查詢new window
 
 
 
 
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