English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  Items with full text/Total items : 109948/140897 (78%)
Visitors : 46095889      Online Users : 852
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
Scope Tips:
  • please add "double quotation mark" for query phrases to get precise results
  • please goto advance search for comprehansive author search
    •  Adv. Search
    Home ‧ Login ‧ Upload ‧ Help ‧ About ‧ Administer Goto mobile version
    政大機構典藏 > 學術期刊 > 會計評論 > 期刊論文 >  Item 140.119/114709


    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/114709


    Title: 公司改組、監督機制與盈餘管理之研究
    The Relationship between Corporate Restructuring, Corporate Governance and Earnings Management
    Authors: 陳錦村
    葉雅薰
    Chen, Jing-Twen
    Yeh, Ya-Hsun
    Keywords: 公司改組;監督機制;盈餘管理
    Corporate restructuring;Corporate governance;Earnings management
    Date: 2002-01
    Issue Date: 2017-11-15 14:52:55 (UTC+8)
    Abstract: 近年來國內許多企業藉由入主（takeover）上市公司，達到借殼上市的目的，使得公司改組中的「購併」幾乎與「借殼」劃上等號。但事實上，借殼上市大都著眼於財務面的操作，而非經營面的考量。最近，借殼上市公司不斷傳出財務危機與股票違約交割事件，充分顯示借殼上市隱含相當高的財務風險。本研究旨在探討公司改組前，經理人是否從事盈餘管理以圖利自己，以及公司股權、債權監督機制是否能有效發揮監督功能。整體而言，足以影響財務困難與正常改組公司之盈餘管理行為的操縱動機變數有「實際與預測盈餘之差距」、「外部融資需求之強度」、「信用評等」、「潛在投資機會」與「公司規模」;能有效扮演股權結構與外部監督功能者有「董事長兼任總經理」、「董事會規模」與「是否為前五大會計師事務所」;可顯著影響之債權結構變數有 「銀行借款比例」與「公司債票券餘額比例」。至於能顯著區分財務困難與正常公司的操縱動機變數，則有「實際與預測盈餘之差距」與「潛在投資機會」;「董事長兼任總經理」、「銀行借款比例」與「公司債票券餘額比例」等監督變數，顯示此兩改組公司具明顯差異。
    This study investigates whether managers engage in earnings management for self-interest before company restructuring, and explores the factors that may be used to effectively monitor the company. We find some important variables are associated with earnings management for companies in financial distress and restructuring companies. These variables include the difference between actual and predicted earnings, the need of debt financing, credit ranking of the company, potential invest opportunity, and the scale of the company.
    Relation: 會計評論, 34, 1-29
    Data Type: article
    DOI 連結: http://dx.doi.org/10.6552%2fJOAR.2002.34.1
    DOI: 10.6552/JOAR.2002.34.1
    Appears in Collections:[會計評論] 期刊論文

    Files in This Item:

    File Description SizeFormat
    index.html0KbHTML2456View/Open


    All items in 政大典藏 are protected by copyright, with all rights reserved.


    社群 sharing

    著作權政策宣告 Copyright Announcement
    1.本網站之數位內容為國立政治大學所收錄之機構典藏，無償提供學術研究與公眾教育等公益性使用，惟仍請適度，合理使用本網站之內容，以尊重著作權人之權益。商業上之利用，則請先取得著作權人之授權。
    The digital content of this website is part of National Chengchi University Institutional Repository. It provides free access to academic research and public education for non-commercial use. Please utilize it in a proper and reasonable manner and respect the rights of copyright owners. For commercial use, please obtain authorization from the copyright owner in advance.

    2.本網站之製作，已盡力防止侵害著作權人之權益，如仍發現本網站之數位內容有侵害著作權人權益情事者，請權利人通知本網站維護人員(nccur@nccu.edu.tw)，維護人員將立即採取移除該數位著作等補救措施。
    NCCU Institutional Repository is made to protect the interests of copyright owners. If you believe that any material on the website infringes copyright, please contact our staff(nccur@nccu.edu.tw). We will remove the work from the repository and investigate your claim.
    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - Feedback