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題 名 | 我國初級市場盈餘管理相關研究之回顧與展望=Earning Management of Taiwan Initial Public Offerings: Review and Synthesis |
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作 者 | 林玉美; | 書刊名 | 德明學報 |
卷 期 | 12 1997.03[民86.03] |
頁 次 | 頁123-138 |
分類號 | 494.7 |
關鍵詞 | 盈餘管理; 初次公開上市; 承銷監督系統及法規限制; 研究方法; Earning management; IPOs; Underwriting governance system and regulations; Research methodology; |
語 文 | 中文(Chinese) |
中文摘要 | 本研究旨在回顧與展望我國初級市場盈餘管理。先前的研究大都集中探討當公司 當局為了初次申請公開上市,而有此動機去作盈餘管理,這乃是為了便於初次公開上市的申 請,以及計算承銷價。因此,本研究包含了當在不足及沒效率的承銷監督系統及法規限制條 件下所產生的各種結果; 其次,本研究指出未來的研究目標應著重於下列的幾個主體。.應 朝向訂定有效率的承銷系統及相關法規限制,使得盈餘管理變成有效的溝通工具以及資源分 配。 .試著尋求比 Healy 及 DeAngelo 更有效率的方法,偵測盈餘管理。.多數研究探討 ,俾瞭解盈餘管理在初次申請上市中所扮演的角色。 |
英文摘要 | This study aims to review and synthesizes the literature relating to earning management in the Taiwan IPOs (Initial Public Offerings). Due to the qualification of an IPO applicant and offer price formula, previous studies demonstrated that the management of an IPOs have incentive in managing earnings prior to the year filing for IPO. However, this study contends that these results are not sufficient in proposing an efficient underwriting govemanece system and regulations. Thus, this study indicates that future research should focus on the following issues. . We should propose an efficient underwriting governance system and regulations such that earning management would become an efficient instrument of communication and resources allocation. . We should seek for a more powerful methodology such that we could efficlently detect earning management than Healy (lggs) and DeAngelo (lggG) possibly could do. . More research is calling for in order to understand more about the role of earning management playing in an IPO. |
本系統中英文摘要資訊取自各篇刊載內容。