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題名 | 會計師與承銷商對現金增資公司從事盈餘管理之影響=The Impact of CPA and Underwriters on SEO Firms' Earning Management |
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作者 | 林問一; 楊和利; 方滋聰; Lin, Wen-yi; Yang, Ho-li; Fang, Tzu-tsung; |
期刊 | 風險管理學報 |
出版日期 | 20060700 |
卷期 | 8:2 民95.07 |
頁次 | 頁157-176 |
分類號 | 495.3 |
語文 | chi |
關鍵詞 | 現金增資; 盈餘管理; 會計師; 承銷商; 裁決性應計項目; Seasoned equity offering; SEO; Earnings management; CPA; Underwriter; Discretionary accrual; |
中文摘要 | 本文主要探討,在台灣股市,知名度高的承銷商或會計師是否會減低現金增資公司從事盈餘管理,以避免道德風險。由Jones Model 、Modified Jones Model和 Rangan Model三個模型發現,公司在現金增資上有利用裁決性應計項目從事盈餘管理現象。而找知名度高承銷商承銷的SEO公司,其從事盈餘管理的程度相對較不嚴重。 |
英文摘要 | This article investigates whether certification by reputable accountants or use of reputable underwriters mitigate the moral hazard problems associated with earning management. According to Jones model, Modified Jones model and Rangan model, we find that SEO firms raise reported earning by altering discretionary accruals. However, the SEO firms which employ reputable underwriters will alleviate the moral hazard problems associated with earning management relatively. |
本系統之摘要資訊系依該期刊論文摘要之資訊為主。