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    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/30299
    Please use this identifier to cite or link to this item: http://nccur.lib.nccu.edu.tw/handle/140.119/30299

    Title: 盈餘管理對企業信用評等變化影響之研究
    Authors: 林佑真
    Lin, Yu-Chen
    Contributors: 汪泱若
    Wang, Yang-Ruo
    Lin, Yu-Chen
    Keywords: 信用評等
    Credit rating
    Earnings management
    Date: 2004
    Issue Date: 2009-09-11 17:37:24 (UTC+8)
    Abstract: 本研究旨在探討企業盈餘管理行為對其信用評等之影響,以Ordered Probit Model,探討台灣上市櫃(包含興櫃)企業之盈餘管理行為,對台灣經濟新報社(TEJ)的台灣企業信用風險指標(Taiwan Corporate Credit Risk Index, 簡稱TCRI)是否造成影響,並進一步觀察其影響為何。
    This study investigates the influence of earnings management on credit rating. Using Ordered Probit Model, this study tests whether earnings management of listed companies (emerging stock included) effects Taiwan Corporate Credit Risk Index (TCRI).
    This study finds that earnings management does affect credit rating. In addition, it suggests that earnings with income-increasing discretionary accruals have more opportunity for getting downgradings than earnings with income-decreasing discretionary accruals through analysis of marginal effects. That is, the credit analysts treat earnings management in a different way when rating companies.
    Moreover, this study also finds that the marginal effects of income-increasing discretionary accruals of increasing opportunity for getting downgradings are larger than the marginal effects of opportunity for getting unchanged and upgradings. Similarly, the marginal effects of income-decreasing discretionary accruals of decreasing opportunity for getting downgradings are larger than the marginal effects of opportunity for getting unchanged and upgradings.
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    Description: 碩士
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0923530211
    Data Type: thesis
    Appears in Collections:[會計學系] 學位論文

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