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：盈餘管理目標及影響因素--臺灣銀行產業之實證
書刊名：商略學報
作者：陳瑞璽 引用關係／王琳祿
作者(外文)：Chen, Ruey-shii／Wang, Lin-lu
出版日期：2014
卷期：6:2
頁次：頁89-104
主題關鍵詞：備抵呆帳；盈餘管理；損益平穩；Loan loss provisions；Earnings management；Income smoothing
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(0) 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:49
  • 點閱點閱:54
本文探討銀行運用裁決性備抵呆帳進行盈餘管理在不同情境下是否具有不同的盈餘管理目標，同時經由計算盈餘管理後之股票累積報酬，探討不同盈餘管理策略之效果；此外外部融資成本、處分有價證券損益及資本適足率等因素對銀行盈餘管理行為之影響亦有所著墨。研究結果指出，管理前盈餘佳時，銀行盈餘管理目標在平穩化損益，而管理前盈餘不佳時，愈差的績效反而提列愈多的裁決性備抵呆帳，其盈餘管理的目標符合洗大澡理論。不論是損益平穩或洗大澡策略都使銀行股票具有良好的未來累積報酬。當銀行有外部融資需求時會減少提列備低呆帳以增加盈餘水準；在管理前盈餘不佳時，處分有價證券與裁決性備抵呆帳則具有正向關係。
This study investigates the purposes of earnings management when bank's managers' use of discretion in estimating loan loss provisions (LLP) to manage earnings under different scenarios. We also demonstrate the effects of different earnings management purposes by calculating the cumulative stock return after bank managing earnings under different scenario. We find that banks with relatively high pre-managed earnings have positive relation between discretionary LLP and pre-managed earnings and banks with relatively low pre-managed earnings have negative relation between discretionary LLP and pre-managed earnings. The strategies of former and later are consistent with income smoothing and taking a big bath hypothesis respectively. The cumulative stock returns perform well for both the strategies. The need for external financing is negatively significant with LLP. There is a positive relation between gains and losses on the sale of securities and LLP conditional on low per-managed earnings sample.
期刊論文
1.黃玉麗、沈中華(20091200)。盈餘管理對銀行債務資金成本之影響--信用評等觀點。管理學報，26(6)，599-623。new window  延伸查詢new window
2.Barth, M. E.、Landsman, W. R.、Wahlen, J. M.(1995)。Fair value accounting: Effects on banks, earnings volatility, regulatory capital, and value of contractual cash flows。Journal of Banking and Finance，19(3/4)，577-605。  new window
3.Anandarajan, A.、Hasan, I.、Lozano-Vivas, A.(2003)。The Role of Loan Loss Provisions in Earnings Management, Capital Management and Signaling: The Spanish Experience。Advances in International Accounting，16，45-65。  new window
4.Beatty, A.、Chamberlain, S. L.、Magliolo, J.(1995)。Managing Financial Reports of Commercial Bank: The Influence of Taxes, Regulatory Capital and Earnings。Journal of Accounting Research，33(2)，231-261。  new window
5.Beatty, A.、Harris, D. G.(2001)。Interstate Strategic Income Management for Tax, Financial Reporting and Regulatory。Purposes, The Accounting Review，76(4)，515-536。  new window
6.Beatty, A. L.、Harris, D. G.(1999)。The Effects of Taxes, Agency Costs and Information Asymmetry on Earnings Management: A Comparison of Public and Private Firms。Review of Accounting Studies，4(3/4)，299-326。  new window
7.Beaver, W.、Engel, E. E.(1996)。Discretionary Behavior with Respect to Allowance for Loan Losses and the Behavior of Securities Prices。Journal of Accounting and Economics，34(1)，177-206。  new window
8.Genoni, G.、Niño, J.(2008)。The Manipulation of Profit and Loss in Chilean Banking through the Calculation of Bad Debts。El Trimestre Económico，75(4)=300，981-1016。  new window
9.Kiridaran, K.、Gerald, J. L.、Robert, M.(2004)。Earnings Management to Reduce Earnings Variability: Evidence from Bank Loan Loss Provisions。Review of Accounting and Finance，3(1)，128-148。  new window
10.Leventis, S.、Dimitropoulos, P. E.、Anandarajan, A.(2011)。Loan Loss Provisions, Earnings Management and Capital Management under IFRS: The Case of EU Commercial Banks。Journal of Financial Services Research，40(1/2)，103-122。  new window
11.Warfield, T. D.、Linsmeier, T. M.(1992)。Tax Planning, Earnings Man a gement and the Differential Information Content of Bank Earnings Components。The Accounting Review，67(3)，546-562。  new window
12.Ma, C. K.(1988)。Loan loss reserves and income smoothing: The experience in the U.S. banking industry。Journal of Business Finance and Accounting，15(4)，487-497。  new window
13.Wahlen, James Michael(1994)。The Nature of Information in Commercial Bank Loan Loss Disclosures。The Accounting Review，69(3)，455-478。  new window
14.王萬成、高祥恒(20050400)。Discretionary Accruals, Derivatives and Income Smoothing。中華會計學刊，5(2)，143-168。new window  延伸查詢new window
15.沈中華、池祥麟(20030900)。從投資人保護觀點與展望理論探討各國銀行業盈餘管理之現象與動機。經濟論文，31(3)，407-458。new window  延伸查詢new window
16.Kim, M. S.、Kross, W.(1998)。The Impact of the 1989 Change in Bank Capital Standards on Loan Loss Provisions and Loan Write-offs。Journal of Accounting and Economics，25(1)，69-99。  new window
17.Schipper, K.(1989)。Commentary on earning management。Accounting Horizons，3(4)，91-102。  new window
18.Gebhardt, William R.、Lee, Charles M. C.、Swaminathan, Bhaskaran(2001)。Toward an Implied Cost-of-capital。Journal of Accounting Research，39(1)，135-176。  new window
19.Collins, Julie H.、Shackelford, Douglas A.、Wahlen, James M.(1995)。Bank differences in the coordination of regulatory capital, earnings, and taxes。Journal of Accounting Research，33(2)，263-291。  new window
20.Liu, C. C.、Ryan, S. G.、Wahlen, J. M.(1997)。Differential valuation implications of loan loss provisions across banks and fiscal quarters。The Accounting Review，72(1)，133-146。  new window
21.Moyer, S. E.(1988)。Capital Adequacy Ratio Regulations and Accounting Choices in Commercial Banks。Journal of Accounting and Economics，13(2)，123-154。  new window
22.劉順仁(19970300)。The Determinants of Loan Impairment Recognized by the U.S. Bank Holding Companies。會計評論，30，33-77。new window  new window
23.Teoh, S. H.、Wong, T. J.(2002)。Why New Issues and High-accrual Firms Underperform: The Role of Analysts' Credulity。Review of Financial Studies，15(3)，869-900。  new window
24.Barth, M. E.、Beaver, W.、Wolfson, M.(1990)。Components of Earnings and the Structure of Bank Share Prices。Financial Analysts Journal，46(3)，53-60。  new window
25.Easton, Peter D.、Zmijewski, Mark E.(1989)。Cross-Sectional Variation in the Stock Market Response to Accounting Earnings Announcements。Journal of Accounting and Economics，11(2/3)，117-141。  new window
26.Moses, O. D.(1987)。Income Smoothing and Incentives: Empirical Tests Using Accounting Changes。Accounting Review，62(2)，358-377。  new window
27.Kothari, S. P.(2001)。Capital Markets Research in Accounting。Journal of Accounting and Economics，31(1-3)，105-231。  new window
28.Scholes, Myron S.、Wilson, G. Peter、Wolfson, Mark A.(1990)。Tax Planning, Regulatory Capital Planning and Financial Reporting Strategy for Commercial Banks。The Review of Financial Studies，3(4)，624-650。  new window
29.Watts, Ross L.、Zimmerman, Jerold L.(1978)。Towards a positive theory of the determination of accounting standards。The Accounting Review，53(1)，112-134。  new window
30.Barton, Jan(2001)。Does the use of financial derivatives affect earnings management decisions?。The Accounting Review，76(1)，1-26。  new window
31.Subramanyam, K. R.(1996)。The pricing of discretionary accruals。Journal of Accounting and Economics，22(1-3)，249-281。  new window
32.Healy, Paul M.(1985)。The Effect of Bonus Schemes on Accounting Decisions。Journal of Accounting and Economics，7(1-3)，85-107。  new window
33.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
34.Carhart, Mark M.(1997)。On persistence in mutual fund performance。The Journal of Finance，52(1)，57-82。  new window
35.Fama, Eugene F.、French, Kenneth R.(1993)。Common risk factors in the returns on stocks and bonds。Journal of Financial Economics，33(1)，3-56。  new window
36.DeFond, Mark L.、Park, Chul W.(1997)。Smoothing income in anticipation of future earnings。Journal of Accounting and Economics，23(2)，115-139。  new window
37.林修葳、陳育成(19970900)。國內商業銀行壞帳及票券買賣損益策略性調控問題之實證研究。臺大管理論叢，8(2)，33-65。new window  延伸查詢new window
38.陳育成(20021000)。臺灣金融業的壞帳管理及相關研究。管理評論，21(4)，1-17。new window  延伸查詢new window
39.Collins, D. W.、Kothari, S. P.(1989)。An Analysis of Intertemporal and Cross-sectional Determinants of Earnings Response Coefficients。Journal of Accounting and Economics，11(2/3)，143-181。  new window
圖書
1.Ronen, J.、Sadan, S.(1981)。Smoothing Numbers: Objectives, Means and Implications。Boston, MA：Addison-Wesley Publishing Inc。  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
 
無相關點閱
 
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：1039（臺灣：1005，外國：34） ／ 本年度總使用人次：1753550 ／ 訪客人次（自102年09月）：67563173
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