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頁籤選單縮合
題 名 | 盈餘管理對會計資訊的相對價值攸關性之影響=The Effect of Earnings Management on the Relative Value-relevance of Earnings and Book Value |
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作 者 | 范宏書; 陳慶隆; 廖英任; | 書刊名 | 管理與系統 |
卷 期 | 15:1 2008.01[民97.01] |
頁 次 | 頁93-136 |
分類號 | 495.44 |
關鍵詞 | 盈餘管理; 價值攸關性; 盈餘; 權益帳面價值; Earnings management; Value-relevance; Earnings; Book value; |
語 文 | 中文(Chinese) |
中文摘要 | 本研究探討管理當局之盈餘管理程度對盈餘、權益帳面價值二會計資訊之整體及個別價值攸關性的影響。實證結果發現:(1)以裁決性應計數的絕對值爲衡量盈餘管理行爲基礎,發現盈餘與權益帳面價值的整體價值攸關性,在高裁決性應計數的公司顯著低於低裁決性應計數的公司,顯示會計資訊的整體價值攸關性確實受到公司從事盈餘管理行爲的衝擊;(2)當公司經由總裁決性應計數或長期裁決性應計數從事盈餘管理時,盈餘管理程度越大,盈餘之價值攸關性下降越多,而權益帳面價值之價值攸關性則提高越多,如公司係透過短期裁決性應計數進行盈餘管理時,盈餘管理程度越大,則盈餘之價值攸關性會下降越多,但權益帳面價值之價值攸關性雖然增加但未達統計顯著水準,顯示公司的盈餘管理行爲顯著降低盈餘變數的價值攸關性,惟僅在以總裁決性應計數及長期裁決性應計數爲衡量基礎的檢測下,會顯著增加權益帳面價值的價值攸關性;(3)就長、短期裁決性應計數對財務報表價值攸關性之影響程度比較觀察,在影響方向上,長期裁決性應計數對盈餘變數、權益帳面價值變數價值攸關性影響顯著大於短期裁決性應計數,而在影響程度之聯合檢定下,長期裁決性應計數對盈餘與權益帳面價值之價值攸關性影響高於短期裁決性應計數之影響,但對盈餘與權益帳面價值變數價值攸關性之單獨檢定,只有權益帳面價值之價值攸關性在長、短期裁決性應計數下之差異達統計上顯著水準。綜合而言,長期裁決性應計數對盈餘與權益帳面價值之價值攸關性影響高於短期裁決性應計數之影響。 |
英文摘要 | The present study examines the impact of the extent of alternative earnings management measures on the the relative value-relevance of both earnings and book values. The empirical results demonstrate that earnings management, which is measured respectively by total discretionary accruals, short-term discretionary accruals, and long-term discretionary accruals, has a negative impact on the combined value-relevance of earnings and book values. In addition, in the presence of earnings management, it is evidenced that there is a shift from a reliance on earnings to a reliance on book value in the valuation process. The larger discretionary accruals, the more value-relevance loss of earnings, in contrast, the more value-relevance increase of book values. Moreover, it is found that earnings management via long-term discretionary accruals has a greater impact on the value-relevance decrease of earnings and the value-relevance increase of book value than that via short-term discretionary accruals. |
本系統中英文摘要資訊取自各篇刊載內容。