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題名：臺灣上市櫃與公開發行公司盈餘管理行為之比較
書刊名：會計審計論叢
作者：李啟華／曾怡潔 引用關係
作者(外文)：Li, Chihua／Tseng, Yijie
出版日期：2017
卷期：7:1
頁次：頁43-73
主題關鍵詞：上市櫃公司；公開發行公司；裁決性應計數；實質盈餘管理；Listed firms；Unlisted public firms；Discretionary accruals；Real earnings management
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(0) 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:88
  • 點閱點閱:17
本研究探討資本市場機制對財務報導行為的影響，比較臺灣上市櫃公司與公開發行公司之盈餘管理可能性，及盈餘管理工具的選擇。研究結果指出，相較於公開發行公司，上市櫃公司從事盈餘管理之可能性較低。上市櫃公司較傾向使用實質盈餘管理工具，而公開發行公司較偏好裁決性應計數。
This study investigates the effect of the capital market mechanism on firms’ financial reporting behaviors. The investigation entails comparing the likelihood of engaging in earnings management and the choice of earnings management tools used between listed firms and unlisted public firms in Taiwan. The results indicate that in contrast to unlisted public firms, listed firms have a lower likelihood of engaging in earnings management. Furthermore, listed firms are more likely to use real earnings management to manipulate earnings, whereas unlisted public firms prefer discretionary accruals.
期刊論文
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3.Givoly, D.、Hayn, C. K.、Katz, S. P.(2010)。Does Public Ownership of Equity Improve Earnings Quality?。The Accounting Review，85(1)，195-225。  new window
4.Baker, Terry、Collins, Denton、Reitenga, Austin(2003)。Stock Option Compensation and Earnings Management Incentives。Journal of Accounting, Auditing and Finance，18(4)，557-582。  new window
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6.Burgstahler, David C.、Hail, Luzi、Leuz, Christian(2006)。The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms。The Accounting Review，81(5)，983-1016。  new window
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10.Gunny, K.(2009)。The Relation between Earnings Management Using Real Activities Manipulation and Future Performance: Evidence from Meeting Earnings Benchmarks。Contemporary Accounting Research，27(3)，855-888。  new window
11.Ball, Ray、Kothari, Sagar P.、Robin, Ashok(2000)。The effect of international institutional factors on properties of accounting earnings。Journal of Accounting and Economics，29(1)，1-51。  new window
12.Balsam, Steven(1998)。Discretionary Accounting Choices and CEO Compensation。Contemporary Accounting Research，15(3)，229-252。  new window
13.Aboody, David、Kasznik, Ron(2000)。CEO stock option awards and the timing of corporate voluntary disclosures。Journal of Accounting and Economics，29(1)，73-100。  new window
14.戚務君、陳宜伶(20080400)。資本市場對盈餘品質的影響：來自臺灣的證據。管理評論，27(2)，53-69。new window  延伸查詢new window
15.Bartov, E.、Givoly, D.、Hayn, C.(2002)。The rewards to meeting or beating earnings expectation。Journal of Accounting and Economics，33(2)，173-204。  new window
16.Chi, W.、Dhaliwal, D.、Li, O. Z.、Lin, T. H.(2013)。Voluntary reporting incentives and reporting quality: Evidence from a reporting regime change for private firms in Taiwan。Contemporary Accounting Research，30(4)，1462-1489。  new window
17.Chung, R.、Firth, M.、Kim, J.-B.(2002)。Institutional monitoring and opportunistic earnings management。Journal of Corporate Finance，8(1)，29-48。  new window
18.Fischer, P. E.、Stocken, P. C.(2004)。Effect of investor speculation on earnings management。Journal of Accounting Research，42(5)，843-870。  new window
19.Jones, R. A.、Wu, Y. W.(2010)。Executive compensation, earnings management and shareholder litigation。Review Quantitative Finance and Accounting，35(1)，1-20。  new window
20.Lai, L.、Tam, H.(2016)。Corporate governance, ownership structure and managing earnings to meet critical thresholds among Chinese listed firms。Review of Quantitative Finance and Accounting。  new window
21.Liu, Y.、Ning, Y.、Davidson, W. N. III(2010)。Earnings management surrounding new debt issues。The Financial Review，45(3)，659-681。  new window
22.張瑞當、方俊儒、曾玉琦(20070200)。核心代理問題與盈餘管理：董事會結構與外部監督機制之探討。管理學報，24(1)，17-39。new window  延伸查詢new window
23.Velury, Uma、Jenkins, David S.(2006)。Institutional ownership and the quality of earnings。Journal of Business Research，59(9)，1043-1051。  new window
24.Ball, Ray、Shivakumar, Lakshmanan(2005)。Earnings Quality in UK Private Firms: Comparative Loss Recognition Timeliness。Journal of Accounting & Economics，39(1)，83-128。  new window
25.Teoh, Siew Hong、Welch, Ivo、Wong, Tak Jun(1998)。Earnings Management and the Long-run Market Performance of Initial Public Offerings。The Journal of Finance，53(6)，1935-1974。  new window
26.Yu, Fang Frank(2008)。Analyst Coverage and Earnings Management。Journal of Financial Economics，88(2)，245-271。  new window
27.Bushee, Brian J.(1998)。The influence of institutional investors on myopic R&D investment behavior。The Accounting Review，73(3)，305-333。  new window
28.Roychowdhury, Sugata(2006)。Earnings Management through Real Activities Manipulation。Journal of Accounting and Economics，42(3)，335-370。  new window
29.Barton, Jan、Simko, Paul J.(2002)。The Balance Sheet as an Earnings Management Constraint。The Accounting Review，77(Supplement)，1-27。  new window
30.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
31.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
32.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
33.Teoh, Siew Hong、Wong, T. J.、Rao, Gita R.(1998)。Are Accruals during Initial Public Offerings Opportunistic?。Review of Accounting Studies，3(1/2)，175-208。  new window
34.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
35.Leuz, Christian、Nanda, Dhananjay、Wysocki, Peter D.(2003)。Earnings management and investor protection: An international comparison。Journal of Financial Economics，69(3)，505-527。  new window
36.Degeorge, François、Patel, Jayendu、Zeckhauser, Richard J.(1999)。Earnings management to exceed thresholds。Journal of Business，72(1)，1-33。  new window
37.許永聲、陳信吉、陳琬菁(20130700)。董事會特性與盈餘管理之選擇行為。會計評論，57，39-72。new window  延伸查詢new window
38.Burgstahler, David C.、Dichev, Ilia D.(1997)。Earnings management to avoid earnings decreases and losses。Journal of Accounting and Economics，24(1)，99-126。  new window
39.Kim, Jeong-Bon、Yi, Cheong H.(2006)。Ownership Structure, Business Group Affiliation, Listing Status, and Earnings Management: Evidence from Korea。Contemporary Accounting Research，23(2)，427-464。  new window
40.林欣美、郭麗華、蘇迺惠(20081200)。國際化程度、董事會結構、精練法人監督對盈餘管理之影響：以臺灣資訊電子業為例。臺大管理論叢，19(1)，157-186。new window  延伸查詢new window
41.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
42.Zang, Amy Y.(2012)。Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management。The Accounting Review，87(2)，675-703。  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
研究報告
1.Bereskin, F. L.、Hsu, P.-H.、Rotenberg, W.。The real effects of real earnings management: Evidence from innovation。University of Delaware：University of Toronto：University of Hong Kong。  new window
學位論文
1.宋光國(2010)。我國上市櫃公司與公開發行非上市櫃公司盈餘穩健性之比較分析(碩士論文)。輔仁大學。  延伸查詢new window
其他
1.(2014)。公開發行公司股票發行概況統計表，ttp://data.gov.tw/node/6649。  延伸查詢new window
2.財團法人中華民國會計研究發展基金審計準則委員會(2009)。審計準則公報第四十七號 --財務報表查核之規劃，臺北：財團法人中華民國會計研究發展基金會。  延伸查詢new window
 
 
 
 
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