English  |  正體中文  |  简体中文  |  全文笔数/总笔数 : 50122/85141 (59%)
造访人次 : 7889633      在线人数 : 41
RC Version 7.0 © Powered By DSPACE, MIT. Enhanced by NTU Library & TKU Library IR team.
搜寻范围 查询小技巧:
  • 您可在西文检索词汇前后加上"双引号",以获取较精准的检索结果
  • 若欲以作者姓名搜寻,建议至进阶搜寻限定作者字段,可获得较完整数据
  • 进阶搜寻


    jsp.display-item.identifier=請使用永久網址來引用或連結此文件: http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/101108


    题名: 存貨十號公報修訂與應計項目及實質盈餘管理之關聯性
    其它题名: The Association of the Revision of New SFAS No. 10 between Accrual-based and Real Earnings Management
    作者: 張瑀珊;楊萬宏
    贡献者: 淡江大學會計學系
    关键词: 十號公報;應計項目盈餘管理;實質盈餘管理;New SFAS No. 10;accrual-based earnings management;real earnings management
    日期: 2014/05/20
    上传时间: 2015-04-13 09:50:05 (UTC+8)
    摘要: 本研究旨在探討2009年1月1日起適用之財務會計準則第十號公報之修正,是否影響企業使用盈餘管理的方式。實證樣本包含實施公報前(2004年至2007年)與實施公報後(2009年至2012年)之所有一般產業之上市與上櫃公司共9,560筆觀察值。實證結果發現,十號公報修訂後,應計項目與實質盈餘管理的使用程度增加,顯示修訂十號公報後,企業使用較多的應計項目與實質盈餘管理來達成盈餘目標,本研究也發現,修訂十號公報後應計項目與實質盈餘管理呈互補關係,顯示企業同時進行應計項目與實質盈餘管理。
    This research basically focuses on exploring the effect of SFAS No.10 (the Inventories) revised at 2009/01/01 (hereafter, new SFAS No.10) on the way that firms use of earnings management. The empirical sample consists of 9,560 firm-year observations for firms listed on the Taiwan Security Exchange Corporation and GreTai Securities Market in Taiwan during 2004 to 2012. The empirical result shows: The level of accrual-based and real earnings management increased after the revised SFAS No. 10. The study suggests that after the revised SFAS No. 10, firms used more accrual-based and real earnings management to achieved earnings target. The study also finds that after the revised SFAS No. 10, the accrual-based and real earnings management present complementary relationship, suggesting that firms engage in earnings management not only accrual-based but also real earnings management.
    關聯: 淡江大學會計學系碩士班學位論文 2014, 61pages
    显示于类别:[會計學系暨研究所] 會議論文

    文件中的档案:

    没有与此文件相关的档案.

    在機構典藏中所有的数据项都受到原著作权保护.

    TAIR相关文章

    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library & TKU Library IR teams. Copyright ©   - 回馈