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    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/85151
    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/85151


    Title: 我國上市公司董監改選前盈餘管理行為之研究
    Authors: 羅陽春
    Contributors: 郭弘卿
    羅陽春
    Keywords: 董監改選
    盈餘管理
    盈餘操縱
    董監特性
    Date: 2001
    Issue Date: 2016-04-15 16:10:40 (UTC+8)
    Abstract: 本研究目的在探討,國內上市公司董監事改選前管理當局是否會基於自利動機進行盈餘管理,以及在該期間董監事之特性對管理當局盈餘管理行為可能之影響。本研究所提出之董事會特性包括:董事會規模、董事持股比例、監察人持股比例、內部董事持股比例、法人董事持股比例、董事長是否兼任總經理等;盈餘管理行為之代理變數則分別以裁決性應計項目、營業外損益總額、投資損益、處分投資損益、處分資產損益以及其他損益等項目衡量之。
    Reference: 一、中文部分
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    Description: 碩士
    國立政治大學
    會計學系
    Source URI: http://thesis.lib.nccu.edu.tw/record/#A2002001364
    Data Type: thesis
    Appears in Collections:[會計學系] 學位論文

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