政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/69647

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政大典藏 > College of Commerce > Department of Accounting > NSC Projects > Item 140.119/69647

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/69647

Title:	盈餘模糊度、控制權偏離、經營效率、財務經理異動、資訊揭露與財務危機警訊
Other Titles:	Earnings Opacity, Deviation between Control and Earnings Rights, Operating Efficiency, CFO Turnover, and Disclosure as Signals for Financial Distress
Authors:	許崇源;戚務君;林宛瑩
Contributors:	會計學系
Keywords:	餘模糊度;控制權偏離;財務經理異動;資訊揭露;財務危機
Date:	2005
Issue Date:	2014-09-09 17:31:25 (UTC+8)
Abstract:	本研究之主要目的在從盈餘模糊度、控制權與盈餘分配權的偏離成度、財務經理人的異動、財務資訊揭露行為等觀點，較全面性的探討企業財務危機之發生。經歷財務危機的企業，可能必須操縱危機爆發前之財務報表、虛增盈餘績效以延遲公開財務危機的時點。因此，我們預期，相較於正常公司，日後證實面臨財務危機的公司其危機發生前之財務報表模糊度較高、控制權與盈餘分配權之偏離程度較大、營運績效較差、財務經理人異動較頻繁，以及財務報表顯現的警訊徵兆較多。
Relation:	行政院國家科學委員會計畫編號NSC94-2416-H004-037
Data Type:	report
Appears in Collections:	[Department of Accounting] NSC Projects

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File	Description	Size	Format
94-2416-H004-037.pdf		592Kb	Adobe PDF2	420	View/Open

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