English  |  正體中文  |  简体中文  |  全文筆數/總筆數 : 49378/84106 (59%)
造訪人次 : 7380714      線上人數 : 78
RC Version 7.0 © Powered By DSPACE, MIT. Enhanced by NTU Library & TKU Library IR team.
搜尋範圍 查詢小技巧:
  • 您可在西文檢索詞彙前後加上"雙引號",以獲取較精準的檢索結果
  • 若欲以作者姓名搜尋,建議至進階搜尋限定作者欄位,可獲得較完整資料
  • 進階搜尋
    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/987654321/95605


    題名: 現金增資之盈餘管理行為:裁決性應計項目及裁決性業外損益
    其他題名: Earnings Management of Seasoned Equity Offerings:Discretionary Accruals and Discretionary Non-Operating Income
    作者: 陳叡智;黃志仁;陳于格
    貢獻者: 淡江大學會計學系
    關鍵詞: 現金增資;盈餘管理;裁決性應計項目;裁決性業外損益;Seasoned equity offering;Earnings management;Discretionary accrual;Discretionary non-operating income
    日期: 2006-05
    上傳時間: 2014-02-12 15:04:36 (UTC+8)
    摘要: 管理者有各種動機在現金增資(Seasoned equity offerings, SEO)前透過盈餘管理來操弄損益,以達到企業所期望之盈餘目標。本研究針對兩種盈餘管理工具(裁決性應計項目、裁決性業外損益)於SEO事件下之使用情形進行探討。成對樣本T檢定實證結果顯示企業於SEO前期與SEO當期有顯著的使用裁決性應計項目與裁決性業外損益進行盈餘管理以提升盈餘。聯立方程式實證結果顯示企業於SEO事件下,裁決性應計項目與裁決性業外損益被管理當局共同選擇且同時使用於盈餘管理行為,二者間存有顯著的內生關係(互補關連性),企業於SEO事件下同時使用裁決性應計項目與裁決性業外損益進行盈餘管理,以達到預期之盈餘目標。
    A number of extant studies have examined managers have motivations to manage earnings upward before seasoned equity offerings (SEO) in order to reach the earnings of managers expected. This study use discretionary accruals and discretionary non-operating income to explore the conditions of SEO. Empirical results indicate that pair t-test result showed corporate use discretionary accruals and discretionary non-operating income to improve earnings on SEO earlier and this stage is significantly positively. The result of simultaneous equations model showed that managers use discretionary accruals and discretionary non-operating income simultaneously in earnings management around offering period. The tools of earnings management have significantly endogenous (complementary) relationship and managers use them to reach the expected earnings.
    關聯: 台灣財務金融學會年會暨財務金融保險不動產學術研討會論文集=Proceedings of 2006 Annual Conference of TFA on Finance, Insurance, and Real Estate,28頁
    顯示於類別:[會計學系暨研究所] 會議論文

    文件中的檔案:

    檔案 描述 大小格式瀏覽次數
    現金增資之盈餘管理行為:裁決性應計項目及裁決性業外損益_中文摘要.docx摘要15KbMicrosoft Word50檢視/開啟
    現金增資之盈餘管理行為:裁決性應計項目及裁決性業外損益_英文摘要.docx摘要16KbMicrosoft Word61檢視/開啟

    在機構典藏中所有的資料項目都受到原著作權保護.

    TAIR相關文章

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