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资讯揭露评鉴系统在採用IFRS后对盈余管理之影响研究

【中文摘要】:本研究以资讯揭露评鉴系统之结果为基础,进而检验台湾企业在IFRS的採用前后是否会造成盈余管理的差异,透过资讯揭露评鉴系统的制度,让公司除了在法律规定下自愿性的增加公司资讯的揭露,提升企业内部透明度,可以增加投资人对市场的信心。过去的研究中探讨资讯揭露评鉴系统对企业盈余管理行为之影响,研究结果发现企业盈余管理行为有显着性的降低;以资讯揭露评鉴结果的更动切入,來探讨其与公司盈余管理间之关聯,研究结果发现公司评鉴结果更动与裁决性应计项目变动呈现负相关,当公司资讯揭露结果调升时,经理人盈余管理的程度会较低。
透过第十届资讯揭露评鉴系统之评鉴结果筛选出来之建设业与百货零售业的公司,探讨流动裁决性应计项目在IFRS的施用前后各一年的期间

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,是否对建设业与百货零售业在盈管理行为上造成影响。在衡量方法上,採用IFRS施行前后各一年的数据资料,以衡量流动裁决应计项目为主轴,主要在检验经理人与管理者在流动资产和流动负债上的裁决行为。
在本研究的结果中,制度转换的这两年里,年度的改变并不是造成企业盈余管理程度变化的主因。但是公司规模的大小与前一期的流动裁决性应计项目的多寡却造成了当期流动裁决性应计项目的显着的影响,这两个变数对短期盈余管理行为有比较一致且稳定的影响

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【英文摘要】:Based on the results of Information Disclosure and Transparence Ranking System (IDtrs), this study test whether companies will make a difference in earnings management before and after IFRS adoption. Besides the law disclose information about company, IDtrs allowing the company to increase information in voluntary which enhance internal corporate transparency, and increase investor confidence in the investment market. Prior studies found that IDtrs reduced the behavior of earnings management. Another study suggest that the changes of disclosure rankings are negatively correlative with the proxy of earnings management.
Through the results of IDtrs, to explore whether discretionary current accruals will affect earnings management during the two years. Analyzing managers discretionary behavior on current assets and current liabilities.
In the results of this study, the annual change in earnings management is not caused by the period which TW GAAP transformed to IFRS. But the size of the company and the previous period''s discretio

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nary current accruals has caused the impact of current discretionary current accruals significantly. The two variables have a more consistent and stable effect on short-term earnings management behavior.
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  • 来源:中山大学;作者:周佩寰
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