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    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/76157
    Please use this identifier to cite or link to this item: http://nccur.lib.nccu.edu.tw/handle/140.119/76157

    Title: 運用文字探勘技術探討盈餘管理與企業MD&A語調與財務績效一致性之關聯
    Using Text Mining to Explore the Association between Earnings Management and the Consistency between Company’s MD&A Tone and Financial Performance
    Authors: 陳人豪
    Contributors: 周濟群
    Keywords: 盈餘管理
    Earnings management
    Discretionary accruals
    Text mining
    Date: 2014
    Issue Date: 2015-07-01 14:43:01 (UTC+8)
    Abstract: 企業為美化財務報表或達成特定目的,可能會藉由操縱應計項目或是實質營業活動來進行盈餘管理,企圖操弄財務報表以對市場參與者營造出企業管理階層所希望之假象。本研究透過觀察企業年報中管理階層討論與分析(management discussion and analysis, MD&A)之語調,以及MD&A語調和財務績效比對後之一致性,判斷經常性進行盈餘管理之企業管理階層在非量化資料之揭露時,是否會不經意地顯示出其習慣性過度樂觀、誇大之傾向。
    According to former researches, managements may conduct earnings management by manipulating accruals or operating activities for particular reasons. By manipulating company’s financial report, managements can mislead investors to achieve their goal. This thesis analyzes MD&A tone and the consistency between MD&A tone and financial performance to see whether companies which adopt earnings management are also prone to be optimistic or exaggerate.
    The empirical results indicate that either MD&A tone or the consistency between MD&A tone and financial performance is significantly correlated to earnings management. It implies that company may reveal its intention to conduct earnings management in the MD&A tone or the consistency between MD&A tone and financial performance. The more optimistic a company’s MD&A tone is, the higher possibility managements may conduct earnings management. Also, the more exaggerate a company’s consistency between MD&A tone and financial performance is, the higher possibility managements may conduct earnings management.
    Reference: 王譯萱,2013,運用XBRL通用連結與文字探勘技術於財報資訊與附註資訊之整合,國立政治大學會計學系碩士班論文。
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    Description: 碩士
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0102353007
    Data Type: thesis
    Appears in Collections:[會計學系] 學位論文

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