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題名 | 提列損失準備與強制性財務預測關聯性之研究--以臺灣上市電子業為例=The Relationship between Loss Reserve and Mandatory Financial Forecast for Electronic Firms |
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作者 | 林鳳麗; Lin, Feng-li; |
期刊 | 長榮大學學報 |
出版日期 | 20040600 |
卷期 | 8:1 2004.06[民93.06] |
頁次 | 頁1-24 |
分類號 | 484.51、484.51 |
語文 | chi |
關鍵詞 | 壞帳費用; 存貨跌價損失; 20%門檻限制; Bad debt; Inventory loss from decline; 25% threshold regulation; |
中文摘要 | 本研究證實臺灣上市電子公司會進行盈餘管理以避免強制性財務預測更新成本,管理當局會減少(增加)壞帳費用及存貨跌價損失的提列,以達到財務預測盈餘,此種操縱行為在最接近且未超過20%門檻限制的公司最為嚴重。這似乎顯示管理當局為規避財務預測門檻限制之規範而進行盈餘管理,此結果期能提供未來有關單位制定會計準則與強制性財務預測制度之參考。 |
英文摘要 | This paper provides evidence that electronic firms listed on the Taiwan Stock Exchange manage the earnings to avoid renewal cost of their mandatory financial forecast. Most seriously, in forecast errors closest to the 20% threshold regulation, managers decrease(increase)bad debts expense and inventory loss from decline to increase (decrease)their financial forecast earnings. Seemingly, managers will avoid exceeding the 20% threshold regulation by the earnings management. The findings can be used as reference for relevant accounting principle and mandatory financial regulation. |
本系統之摘要資訊系依該期刊論文摘要之資訊為主。