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題 名 | 虧損公司董監事自肥與盈餘管理=Self-Interested Board of Directors and Earnings Management in Loss Companies |
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作 者 | 黃劭彥; 王登仕; 張森河; 蔡欣儒; | 書刊名 | 證券市場發展季刊 |
卷 期 | 27:2=106 2015.06[民104.06] |
頁 次 | 頁59-98 |
分類號 | 553.977 |
關鍵詞 | 董監事自肥; 應計基礎盈餘管理; 實質盈餘管理; Self-interested board of directors; Accrual-based earnings management; Real earnings management; |
語 文 | 中文(Chinese) |
中文摘要 | 本研究透過董監事自肥公司的揭露,檢測董監事自肥公司是否有從事盈餘管理的行為。實證結果發現,董監事自肥公司比較偏好使用應計基礎盈餘管理進行向上盈餘管理,但卻因本身經營能力較差,無法透過費用類的實質盈餘管理作向上盈餘管理。另外,本研究亦發現被公告為董監事自肥公司的當年度,公司有較佳的組織績效。 |
英文摘要 | This study tries to examine whether self-interested board of directors in loss companies change their earnings management behaviors. The empirical results show that losses companies with self-interested board of directors prefer to use discretionary accruals to increase earnings, however, less likely manage earnings through real earnings management. In addition, we also find losses companies with self-interested board of directors have best performance at disclosure period. |
本系統中英文摘要資訊取自各篇刊載內容。