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題名：公司特質對應計與實質盈餘管理選擇的影響
書刊名：中華會計學刊
作者：江家瑜 引用關係／簡凌慧／薛敏正 引用關係
作者(外文)：Chiang, Chia-yu／Chien, Lin-hui／Shiue, Min-jeng
出版日期：2014
卷期：10:1
頁次：頁1-32
主題關鍵詞：實質盈餘管理；應計基礎盈餘管理；公司特質；Real earnings management；Accrual-based earnings management；Firm characteristics
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(2) 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:2
  • 共同引用共同引用:87
  • 點閱點閱:14
本研究以異常營運活動現金流量、異常生產成本及異常裁決性費用，作為實質盈餘管理之衡量指標，研究目的為檢驗實質與應計數盈餘管理之間的互補或替代效果，是否受到公司特質的影響。本研究分析之公司特質包括：外部審計品質、公司訴訟風險、資訊透明度高低及會計彈性受限程度等項目。實證結果顯示：外部審計品質及資訊揭露程度等不同公司特質，對實質與應計數實質盈餘管理之選擇無顯著、規律之影響；但舉債程度及訴訟風險則造成實質與應計數盈餘管理之間的互補效果，亦即舉債程度及訴訟風險較高之公司，偏好同時使用實質及應計數盈餘管理。此外，當會計處理彈性受到限制時，公司傾向以實質盈餘管理替代應計數盈餘管理。
This study uses abnormal cash flow from operations, abnormal production costs, and abnormal discretionary expenses as measures of real earnings management to examine the complementary and substitute relationship between real- and accrual-based earnings management under different firm characteristics. This study includes as firm characteristics the influence of the audit quality, firm litigation risk, the level of information transparency and accounting flexibility of the listed (and OTC) companies. Our empirical results show that there is no significant, systematic relationship between real- and accrual-based earnings management under the effect of audit quality and the level of information transparency. However, firms use both real- and accrual-based earnings manipulation under high levels of debt and litigation risk. Moreover, firms with lower accounting flexibility have a greater incentive to substitute real-based earnings management for accrual-based earnings management.
Other
1.DeFond, M. L., K. Raghunandan, and K. R. Subramanyam(2002)。Do non-audit service fee impair auditor independence? Evidence from going concern audit opinions。  new window
期刊論文
1.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
2.林鳳儀、蘇信安(20110800)。自願性資訊揭露與強制性資訊揭露之盈餘管理。管理學報，28(4)，345-359。new window  延伸查詢new window
3.Burnett, Brian M.、Cripe, Bradrick M.、Martin, Gregory W.、McAllister, Brian P.(2012)。Audit quality and the trade-off between accretive stock repurchases and accrual-based earnings management。The Accounting Review，87(6)，1861-1884。  new window
4.Dhaliwal, D. S.、Frankel, M.、Trezevant, R.(1994)。The taxable and book income motivations for a LIFO layer liquidation。Journal of Accounting Research，32(2)，278-289。  new window
5.Ewert, R.、Wagenhofer, A.(2005)。Economic effects of tightening accountings standards to restrict earnings management。The Accounting Review，80(4)，1101-1124。  new window
6.Franz, D. R.、HassabElnaby, H. R.、Lobo, G. J.(2013)。Impact of proximity to debt covenant violation on earnings management。Review of Accounting Studies。  new window
7.Gunny, K. A.(2010)。The relationship between earnings management using real activities manipulation and future performance: Evidence from meeting earnings benchmarks。Contemporary Accounting Research，27(3)，855-888。  new window
8.Hribar, P.、Jenkins, N. T.、Johnson, W. B.(2006)。Stock repurchase as an earnings management device。Journal of Accounting and Economics，41(1/2)，3-27。  new window
9.Iatridis, G.、Kadorinis, G.(2009)。Earnings management and firm financial motives: A financial investigation of UK listed firms。International Review of Financial Analysis，18(4)，164-173。  new window
10.官月緞、簡松源、徐永檳(20080500)。會計弊案與財務報導保守性--安隆／博達觀察。當代會計，9(1)，69-103。new window  延伸查詢new window
11.Zang, A. Y.(20102)。Evidence on the trade-off between real activities manipulation and accraal-based earnings management。The Accounting Review，87(2)，675-703。  new window
12.Bens, Daniel A.、Nagar, Venky、Skinner, Douglas J.、Wong, M. H. Franco(2003)。Employee stock options, EPS dilution, and stock repurchase。Journal of Accounting and Economics，36(1-3)，51-90。  new window
13.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
14.Baber, W. R.、Fairfield, P. M.、Haggard, J. A.(1991)。The effect of concern about reported income on discretionary spending decisions: The case of research and development。The Accounting Review，66(4)，818-829。  new window
15.Teoh, S.、Welch, J.、Wong, T. J.(1998)。Earnings Management and the Longrun Market Performance of Initial Public Offerings。The Journal of Finance，53(6)，1935-1974。  new window
16.曾乾豪、張瑀珊、薛敏正(20120700)。個別會計師查核簽證家數與企業盈餘品質。中華會計學刊，8(2)，217-256。new window  延伸查詢new window
17.Schipper, K.(1989)。Commentary on earning management。Accounting Horizons，3(4)，91-102。  new window
18.Erickson, M.、Wang, S. W.(1999)。Earnings Management by Acquiring Firms in Stock for Stock Mergers。Journal of Accounting and Economics，27(2)，149-176。  new window
19.Chen, K. C. W.、Church, B. K.(1992)。Default on debt obligations and the issuance of going-concern opinions。Auditing: A Journal of Practice and Theory，11(2)，30-49。  new window
20.Trueman, B.、Titman, S.(1988)。An Explanation for Accounting Income Smoothing。Journal of Accounting Research，26(Supplement)，127-139。  new window
21.Reynolds, J. Kenneth、Francis, Jere R.(2000)。Does size matter? The influence of large clients on office-level auditor reporting decisions。Journal of Accounting and Economics，30(3)，375-400。  new window
22.Bartov, Eli F.(1993)。The Timing of Asset Sales and Earnings Manipulation。The Accounting Review，68(4)，840-855。  new window
23.Black, E.、Sellers, K.、Manly, T.(1998)。Earnings Management using asset sales: An international study of countries allowing noncurrent asset revaluation。Journal of Business, Finance and Accounting，25(9/10)，1287-1317。  new window
24.Palmrose, Z. V.、Carcello, J. V.(1994)。Auditor Litigation and Modified Reporting on Bankrupt Clients。Journal of Accounting Research，32(3)，1-30。  new window
25.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
26.Jo, H.、Kim, Y.(2007)。Disclosure frequency and earnings management。Journal of Financial Economics，84(2)，561-590。  new window
27.Hunton, James E.、Libby, Robert、Mazza, Cheri L.(2006)。Financial Reporting Transparency and Earnings Management (Retracted)。The Accounting Review，81(1)，135-157。  new window
28.Teoh, Siew Hong、Welch, Ivo、Wong, T. J.(1998)。Earnings management and the underperformance of seasoned equity offerings。Journal of Financial Economics，50(1)，63-99。  new window
29.Roychowdhury, Sugata(2006)。Earnings Management through Real Activities Manipulation。Journal of Accounting and Economics，42(3)，335-370。  new window
30.Francis, Jere R.、Maydew, Edward L.、Sparks, H. Charles(1999)。The role of big 6 auditors in the credible reporting of accruals。Auditing: A Journal of Practice and Theory，18(2)，17-34。  new window
31.Jones, Jennifer J.(1991)。Earnings Management during Import Relief Investigations。Journal of Accounting Research，29(2)，193-228。  new window
32.Barton, Jan(2001)。Does the use of financial derivatives affect earnings management decisions?。The Accounting Review，76(1)，1-26。  new window
33.Barton, Jan、Simko, Paul J.(2002)。The Balance Sheet as an Earnings Management Constraint。The Accounting Review，77(Supplement)，1-27。  new window
34.Chi, Wuchun、Lisic, Ling Lei、Pevzner, Mikhail(2011)。Is enhanced audit quality associated with greater real earnings management?。Accounting Horizons，25(2)，315-335。  new window
35.Cohen, Daniel A.、Zarowin, Paul(2010)。Accrual-based and real earnings management activities around seasoned equity offerings。Journal of Accounting and Economics，50(1)，2-19。  new window
36.Graham, John R.、Harvey, Campbell R.、Rajgopal, Shiva(2005)。The economic implications of corporate financial reporting。Journal of Accounting and Economics，40(1-3)，3-73。  new window
37.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
38.Pincus, M.、Rajgopal, S.(2002)。The Interaction Between Accrual Management and Hedging: Evidence from Oil and Gas Firms。The Accounting Review，77(1)，127-160。  new window
39.Healy, Paul M.(1985)。The Effect of Bonus Schemes on Accounting Decisions。Journal of Accounting and Economics，7(1-3)，85-107。  new window
40.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
41.Dechow, Patricia M.、Sloan, Richard G.(1991)。Executive Incentives and the Horizon Problem: An Empirical Investigation。Journal of Accounting and Economics，14(1)，51-89。  new window
42.DeFond, Mark L.、Jiambalvo, James(1994)。Debt Covenant Violation and Manipulation of Accruals。Journal of Accounting and Economics，17(1/2)，145-176。  new window
43.Cohen, Daniel A.、Dey, Aiyesha、Lys, Thomas Z.(2008)。Real and Accrual-based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods。The Accounting Review，83(3)，757-787。  new window
會議論文
1.李建然、林秀鳳(2007)。大型會計師事務所之審計品質真的比非大型會計師事務所好嗎？從盈餘管理的角度探討--內生性二元處理模型之應用。2007會計理論與實務硏討會，國立台北大學, 中華會計教育學會 (主辦) 。  延伸查詢new window
研究報告
1.Gunny, Katherine Ann(2005)。What are the Consequences of Real Earnings Management?。University of Colorado at Boulder。  new window
2.Wang, S.、D'Souza, J.(2006)。Earnings management: The effect of accounting flexibility on R&D investment choices。Cornell University。  new window
3.Kim, B. H.、Lisic, L. L.、Pevzner, M.(2010)。Debt covenant slack and real earnings management。American University。  new window
 
 
 
 
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