存貨十號公報修訂與應計項目及實質盈餘管理之關聯性

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Title:	存貨十號公報修訂與應計項目及實質盈餘管理之關聯性
Other Titles:	The association of the revision of new SFAS No. 10 between accrual-based and real earnings management
Authors:	楊萬宏;Yang, Wan-Hung
Contributors:	淡江大學會計學系碩士班張瑀珊;Chang, Yu-Shan
Keywords:	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
Date:	2014
Issue Date:	2015-05-04 09:52:35 (UTC+8)
Abstract:	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.
Appears in Collections:	[Graduate Institute & Department of Accounting] Thesis

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