政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/76157
English  |  正體中文  |  简体中文  |  全文笔数/总笔数 : 87250/116256 (75%)
造访人次 : 23285661      在线人数 : 120
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
搜寻范围 查询小技巧:
  • 您可在西文检索词汇前后加上"双引号",以获取较精准的检索结果
  • 若欲以作者姓名搜寻,建议至进阶搜寻限定作者字段,可获得较完整数据
  • 进阶搜寻
    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/76157

    请使用永久网址来引用或连结此文件: http://nccur.lib.nccu.edu.tw/handle/140.119/76157

    题名: 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
    作者: 陳人豪
    贡献者: 周濟群
    关键词: 盈餘管理
    Earnings management
    Discretionary accruals
    Text mining
    日期: 2014
    上传时间: 2015-07-01 14:43:01 (UTC+8)
    摘要: 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.
    參考文獻: 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。
    曾淑峰,2012,資料採礦及應用:以SAS Enterprise Miner為工具,初版,119-123,台北:智勝代理。
    Abrahamson, and C. Park. 1994. Concealment of negative organizational outcomes: An agency theory perspective. Academy of Management Journal 37 (5): 1302–1334.
    Abrahamson, E. and E. Amir. 1996.The information content of the president ‘s letter to shareholders. Journal of Business Finance and Accounting23(8): 1157-1182.
    Anthony, J. and Ramesh, K.1992. Association between accounting performance measures and stock prices. Journal of Accounting and Economics15, 203-227.
    Arnold V., J. C. Bedard, J. R. Phillips, and S. G. Sutton. 2010. Where Do Investors Prefer to Find Nonfinancial Information? Journal of Accountancy. (August 23, 2010). Available at: http://www.journalofaccountancy.com/Web/20102682.htm
    Arnold V., J. C. Bedard, J. R. Phillips, and S. G. Sutton. 2012. The impact of information tagging in the MD&A on investor decision making: Implications for XBRL. International Journal of Accounting Information Systems (January): 2-20.
    Barth, M. E., G. Clinch, and T. Shibano. 1999. International Accounting Harmonization and Global Equity Markets. Journal of Accounting and Economics 26:201-235.
    Bartov, E., 1993. The timing of asset sales and earnings manipulation. The Accounting Review 68:840–855.
    Bartov, E., F. Gul., and J. S. L. Tsui. 2001. Discretionary-Accruals Models and Audit Qualifications. Journal of Accounting and Economics 30: 421-425.
    Bettman, J., and A. Weitz. 1983. Attributions in the board room: Causal reasoning in corporate annual reports. Administrative Science Quarterly 28 (June): 165–183.
    Beynon, M. J., M. A. Clatworthy, and M. J. Jones. 2005. The prediction of profitability using accounting narratives: A variable-precision rough set approach. Intelligent Systems in Accounting and Finance Management 12: 227–242.
    Bowman, E. H. 1984. Content analysis of annual reports for corporate strategy and risk. Interfaces 14:61–71.
    Bricker, R., G. Previts, T. Robinson, and S. Young. 1995. Financial analyst assessment of company earnings quality. Journal of Accounting, Auditing & Finance 10 (3): 541–555.
    Brown, S. V., and J. W. Tucker.2011. Large-Sample Evidence on Firms’ Year-over-Year MD&A Modifications. Journal of Accounting Research 49(2): 309-346.
    Bryan, S. H. 1997. Incremental information content of required disclosures contained in management discussion and analysis. The Accounting Review 72(February):285-301.
    Clarkson, P.M., J. Kao, and G. D. Richardson. 1994. The Voluntary Inclusion of Forecasts in the MD&A Section of Annual Reports. Contemporary Accounting Research11(1): 423-450
    Clarkson, P., J. Kao, and G. Richardson. 1999. Evidence that management discussion and analysis (MD&A) is a part of a firm's overall disclosure package. Contemporary Accounting Research 16 (1):111-134.
    Clatworthy, M., and M. J. Jones. 2001. The effect of thematic structure on the variability of annual report readability. Accounting, Auditing & Accountability Journal 14 (3): 311–326.
    Cole, C. 1990. MD&A trends in Standard & Poor’s top 100 companies. Journal of Corporate Accounting & Finance 2 (2): 127–136.
    Cole, C., and Jones C. L. 2004. The usefulness of MD&A disclosures in the retail Industry. Journal of Accounting, Auditing and Finance 19: 361-388.
    DeAngelo, L. 1986. Accounting Numbers as Market Valuation Substitutes: A Study of Management Buyouts of Public Stockholders. The Accounting Reviews 61(3):400-20
    Dechow, PM and R. Sloan. 1991, Executive Incentives and The Horizon Problem: An Empirical Investigation. Journal of Accounting and Economics 14(1): 51-89.
    Dechow, P.M., R., Sloan, and A., Sweeney. 1995. Detecting earnings management. The Accounting Review 70:193–225.
    Dechow, P.M., and D. J. Skinner. 2000. Earnings Management:reconciling the views of accounting academics, practitioners and regulators. Accounting Horizons 14:235-250
    DeFond M.L. and K. R. Subramanyam. 1998. Auditor changes and discretionary accruals. Journal of Accounting and Economics 25 (1): 35-67.
    DeFond, M.L., and J., Jiambalvo. 1994. Debt covenant violation and manipulation of accruals. Journal of Accounting and Economics 17:145–176.
    Degeorge, F., J., Patel, and R., Zeckhauser, 1999. Earnings management to exceed thresholds. Journal of Business 72:1–33.
    Deumes, R. 2008. Corporate risk reporting: A content analysis of narrative risk disclosures in prospectuses. Journal of Business Communication. 45 (2): 120–157.
    Ernstberger, J. andG. Michael.2013.How do firm-and country-level governance mechanisms affect firms’ disclosure? Journal of Accounting Public Policy32(3):50-67.
    Friedlan, J.M. 1994. Accounting Choices of Issuers of Initial Public Offerings. Contemporary Accounting Research 11(1):1-31
    Govindarajan, V. 1980. The objectives of financial statements: An empirical study of the use of cash-flow and earnings by security analysts. Accounting, Organizations and Society 5 (4): 383–392.
    Graham, J.R., C.R.Harvey and S.,Rajgopal. 2005. The economic implications of corporate financial reporting. Journal of Accounting and Economics 40:3-73
    Grüning,M.2011. Artificial intelligence measurement of disclosure. European Accounting Review20(3): 485-519
    Healy, P. 1985. The effect of bonus schemes on accounting decisions. Journal of Accounting and Economics 7(1-3): 85-107.
    Healy P.M. and J.M. Wahlen ,1999. A review of the earnings management literature and its implications for standard setting. Accounting Horizons 13(4): 365-383.
    Hussainey, K., T. Schleicher, and M. Walker. 2003. Undertaking large-scale disclosure studies when AIMRFAF ratings are not available: The case of prices leading earnings. Accounting and Business Research 33 (4): 275–294.
    Jerry Boucher and Charles E. Osgood. 1969. The Pollyanna Hypothesis. Journal of Verbal Learning and Verbal Behavior 8:1
    Jones, J. J. 1991. Earnings Management during Import Relief Investigations. Journal of Accounting Research (Autumn): 193-228.
    Kelly-Newton, L. 1980. A sociological investigation of the U.S.A. mandate for replacement cost disclosures. Accounting, Organizations and Society 5 (3): 311–321.
    Kothari S.P., Leone A.J. and Wasley C.E. 2005. Performance Matched Discretionary Accrual Measures. Journal of Accounting and Economics 39(1): 163-197.
    Krippendorff, K. 2004. Content Analysis. Thousand Oaks, CA: Sage.
    Li, F. 2008. Annual report readability, current earnings, and earnings persistence. Journal of Accounting Research 31(2):153-192.
    Li, F. 2010. The information content of forward-looking statements incorporate filings - A naïve Bayesian learning approach. Journal of Accounting Research 48 (5): (5): 1049 –1102.
    Maureen F. McNichols. 2000. Research design issues in earnings management studies. Journal of Accounting and Public Policy 19:313-345.
    Miller, G. S. 2002. Earnings performance and discretionary disclosure. Journal of Accounting Research 40 (1): 173–203.
    Pava, M. L., and M. J. Epstein. 1993. How good is MD&A as an investment tool? Journal of Accountancy 175 (3): 51–53.
    Previts, G., R. Bricker, T. Robinson, and S. Young. 1994. A content analysis of sell-side analyst company reports. Accounting Horizons 8 (2): 55–70.
    Rogers, R., and J. Grant. 1997. Content analysis of Information cited in reports of sell-side financial analysts. Journal of Financial Statement Analysis 3(1):17-30.
    Roulstone, D.2011. Discussion of Large-Sample Evidence on Firms’ Year-over-Year MD&A Modifications. Journal of Accounting Research 49(2): 347
    Reynolds, K., and J. Francis. 2000. Does size matter? The influence of large clients on office-level auditor reporting decisions. Journal of Accounting and Economics 30(December):350
    Salton, G., Wong, A., & Yang, C.-S. (1975). A vector space model for automatic indexing. Communications of the ACM 18(11):613-620
    Salancik, G., and J. Meindl. 1984. Corporate attributions as strategic illusion of management control. Administrative Science Quarterly 29 (2): 238–254.
    Schipper, K. 1989. Comments on earnings management. Accounting Horizons (December): 91-102.
    Seethamraju C., T Zach. 2004. Expensing stock options: The role of publicity. Working paper,Washington University
    Smith, M., and R. J. Taffler. 2000. The chairman’s statement: A content analysis of discretionary narrative disclosures. Accounting, Auditing & Accountability Journal 13 (5): 624–646.
    Srinidhi, B., S. HE and M. Firth. The Effect of Governance on Specialist Auditor Choice and Audit Fees in U.S. Family Firms. Forthcoming in The Accounting Review (November).
    Staw, B. M., P. I. McKechnie, and S. M. Puffer. 1983. The justification of organizational performance. Administrative Science Quarterly 28: 582–600.
    Sugata Roychowdhury, 2006. Earnings management through real activities manipulation. Journal of Accounting and Economics 42, 335–370.
    Sun, Y. 2010. Do MD&A Disclosures Help Users Interpret Disproportionate Inventory Increases? The Accounting Review, Vol. 85: 1411-1440
    Vincent, L. 1999. The information content of funds from operations (FFO) for real estate investment trusts (REITs). Journal of Accounting and Economics 26: 69-104.
    Watts, R. L., and J.L. Zimmerman. 1978. Towards a positive theory of the determination of accounting standards. The Accounting Review 53(1):112-134
    Huang, Teoh, and Zhang. 2014. Tone Management. The Accounting Review 89(3):1083-1113.
    描述: 碩士
    資料來源: http://thesis.lib.nccu.edu.tw/record/#G0102353007
    数据类型: thesis
    显示于类别:[會計學系] 學位論文




    社群 sharing

    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - 回馈