頁籤選單縮合
題名 | 公司減資、經營績效與盈餘管理=Capital Reduction, Operating Performance and Earnings Management |
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作者 | 黃劭彥; 鍾宇軒; 邱安安; 許景翔; Huang, Shaio-yan; Chung, Yu-hsuan; Chiu, An-an; Shiu, Jing-shiang; |
期刊 | 臺灣管理學刊 |
出版日期 | 20110800 |
卷期 | 11:2 2011.08[民100.08] |
頁次 | 頁155-175 |
分類號 | 494.7 |
語文 | chi |
關鍵詞 | 公司減資; 經營績效; 盈餘管理; Capital reduction; Operating performance; Earnings management; |
中文摘要 | 近年來,我國許多公司會利用減資的方式進行虧損的彌補或資本結構的調整,本研究乃是以我國公司法規範下的減資情形(彌補虧損減資與現金減資)進行探討,以瞭解公司減資對於經營績效與盈餘管理的影響。研究以我國2000年至2007年間辦理減資之公司作為研究對象,首先利用配對的方式探討我國減資公司與非減資公司在經營績效與盈餘管理上的差異,結果顯示,相較於未減資公司,減資公司的經營績效在減資當年度有顯著的提升,亦有較高的盈餘管理情形,表示減資公司會利用裁決性應計項目操縱會計盈餘並提高公司績效的傾向。此外,本研究進一步將公司法規範下的減資類型區分為「彌補虧損」與「現金減資」兩種,結果則發現此兩種減資類型的公司,其盈餘管理行為未具有顯著的差異。 |
英文摘要 | In recent years, many companies have concerned increased being used capital reduction for recovering losses or adjusting capital structure. This research based on the Company Law of Taiwan regulated two capital reductions types, offset loss and distribute cash, investigate whether the companies adopt capital reduction or not affects the operating performance and earnings management of company between years 2000 to 2007. The empirical result indicated that companies used capital reductions do really have better operating performance and earnings management movement. Besides, this research also finds that the capital reductions companies have the tendency to use earnings management to improve accounting performance, nevertheless, there are not significantly associated between two capital reductions with earnings management. |
本系統之摘要資訊系依該期刊論文摘要之資訊為主。