English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  Items with full text/Total items : 112721/143689 (78%)
Visitors : 49552706      Online Users : 1024
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
    HomeLoginUploadHelpAboutAdminister Goto mobile version
    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/124678
    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/124678


    Title: 經理人能力與盈餘管理之關聯
    The association between Managerial Ability and Earnings Management
    Authors: 李佳芮
    Lee, Chia-Jui
    Contributors: 潘健民
    李佳芮
    Lee, Chia-Jui
    Keywords: 經理人能力
    盈餘管理
    Managerial ability
    Earnings management
    Date: 2019
    Issue Date: 2019-08-07 15:56:34 (UTC+8)
    Abstract: 由過去文獻可知,管理能力之間的差異會影響績效表現,而能力較佳的經
    理人會取得較好的經營績效。除了經理人能力的影響外,績效目標也可藉由盈餘管理達成。本研究以日本東京證券交易所上市公司為研究對象,探討經理人能力與盈餘管理兩者之間的關聯。研究結果顯示,當經理人能力愈高,企業盈餘管理的程度則愈低。本研究更進一步以低獲利企業及中位數迴歸分析,發現經理人能力與盈餘管理之關聯不因獲利較低而受影響,而當使用中位數迴歸分析時,實證結果不變。
    The literature documents that managerial ability will affect performance of the firm. Managers with better abilities usually achieve higher performances. Meanwhile, managements can also achieve performance objectives through earnings management. This study examines the association between managerial ability and earnings management. The results show that the firm with managerial ability is negatively associated with earnings management. The results remain the same when control for small profit. The results are also the same when estimated using median regression.
    Reference: Aier, J. K., J. Comprix, M. T. Gunlock, and D Lee. 2005. The financial expertise of CFOs and accounting restatement. Accounting Horizons 19 (3): 123-135.
    Aharony, J., C.J. Lin, and M. P. Loeb. 1993. Initial public offerings, accounting choices, and earnings management. Contemporary Accounting Research.10 (1): 61-81.
    Andreou, P.C., I. Karasamania, C. Louca, and D, Ehrlich. 2017. The impact of managerial ability on crisis-period corporate investment. Journal of Business Research 79: 107-122.
    Baber, W. R., P. M. Fairfield, and J. A. Haggard. 1991. The effect of concern about reported income on discretionary spending decisions: The case of research and development. The Accounting Review 66 (4): 818-829.
    Barton, J., and P. J. Simko. 2002. The balance sheet as an earnings management constraint. The Accounting Review 77 (s-1): 1-27.
    Becker, C. L., M. L. Defond, J. Jiambalvo, and K.R. Subramanyam. 1998. The effect of audit quality on earnings management. Contemporary Accounting Research 15 (1): 1-24.
    Beneish, M. D., and E. Press. 1995. Interrelation among events of default. Contemporary Accounting Research 12 (1): 57-84.
    Bergstresser, D., and T. Philippon. 2006. CEO incentives and earnings management. Journal of Financial Economics 80 (3): 511-529.
    Bertrand, M., and A. Schoar. 2003. Managing with style: The effect of manager on firm policies. The Quarterly Journal of Economics 118 (4): 1169-1208.
    Burgstahler, D., and I. Dichev. 1997. Earnings management to avoid earnings decreases and losses. Journal of Accounting and Economics 24 (1): 99-126.
    Burgstahler, D., and M. Eames. 2006. Management of earnings and analysts’ forecasts to achieve zero and small positive earnings surprises. Journal of Business Finance and Accounting 33 (5-6): 633-652.
    Cahan, S. F. 1992. The effect of antitrust investigations on discretionary accruals: A refined test of the political-cost hypothesis. Accounting Review 67 (1): 77-95.
    Carmeli, A., and A. Tishler. 2004. Resources, capabilities, and the performance of industrial firms: A multivariate analysis. Managerial and Decision Economics 25 (6-7): 299-315.
    Carter, M. E., F. Franco, and A. I. Tuna. 2010. Premium pay for executive talent: An empirical analysis. Working paper, Boston College, Boston.
    Chemmanur, T. J., and I. Paeglis. 2005. Management quality, certification, and initial public offerings. Journal of Financial Economics 76 (2): 331-368.
    Chi, W., L. L Lisic, and M. Pevzner. 2011. Is enhanced audit quality associated with greater real earnings management? Accounting Horizons 25 (2): 315-335.
    Chung, R., M. Firth, and J. B. Kim. 2002. Institutional monitoring and opportunistic earnings management. Journal of Corporate Finance 8 (1): 29-48.
    Cohen, D.A., A. Dey, and T. Z. Lys. 2008. Real and accrual-based earnings management in the pre- and post-Sarbanes-Oxley periods. The Accounting Review 83 (2):757-787.
    Cohen, D.A., and P. Zarowin. 2010. Accrual-based and real earnings management activities around seasoned equity offerings. Journal of Accounting and Economics 50 (1): 2-19.
    Collins, J. H., D. A. Shackelford, and J. M. Wahlen. 1995. Bank differences in the coordination of regulatory capital, earnings, and taxes. Journal of Accounting Research 33 (2): 263-291.
    DeAngelo, L. E. 1986. Accounting numbers as market valuation substitutes: A study of management buyouts of public stockholders. The Accounting Review 61 (3): 400-420.
    DeAngelo, H., L. DeAngelo, and D. J. Skinner. 1994. Accounting choice in troubled companies. Journal of Accounting and Economics 17 (1-2): 113-143.
    Dechow, P. M., R. G. Sloan, and A. P. Sweeney. 1995. Detecting earnings management. Accounting Review 70 (2): 193-225.
    Dechow, P. M., R. G. Sloan, and A. P. Sweeney. 1996. Causes and consequences of earnings manipulation: An analysis of firms subject to enforcement actions by the SEC. Contemporary Accounting Research 13 (1): 1-36.
    Dechow, P.M., and D.J. Skinner. 2000. Earnings management: Reconciling the views of accounting academics, practitioners, and regulators. Accounting Horizons 14 (2): 235-250.
    DeFond, M. L., and J. Jiambalvo. 1994. Debt covenant violation and manipulation of accruals. Journal of Accounting and Economic 17 (1-2): 145-176.
    DeFond, M. L., and C. W. Park. 1997. Smoothing income in anticipation of future earnings. Journal of Accounting and Economics 23 (2): 115-139.
    Demerjian, P., B. Lev, and S. McVay. 2012. Quantifying managerial ability: A new measure and validity tests. Management Science 58 (7): 1229-1248.
    Fee, C. E., and C. J. Hadlock. 2003. Raids, rewards, and reputations in the market for managerial talent. The Review of Financial Studies 16 (4): 1315-1357.
    Ge, W., D. Matsumoto, and J. L. Zhang. 2011. Do CFOs have style? An empirical investigation of the effect of individual CFOs on accounting practices. Contemporary Accounting Research 28 (4): 1141-1179.
    Graham, J. R., C. R. Harveyand, and S. Rajgopal. 2005. The economic implications of corporate financial reporting. Journal of Accounting and Economics 40 (1-3): 3-73.
    Gunny, K. A. 2010. The relation between earnings management using real activities manipulation and future performance: Evidence from meeting earnings benchmarks. Contemporary Accounting Research 27 (3): 855-888.
    Hambrick, D. C., and P. A. Mason. 1984. Upper echelons: The organization as a reflection of its top managers. Academy of management review 9 (2): 193-206.
    Healy, P. M. 1985. The effect of bonus schemes on accounting decisions. Journal of Accounting and Economics 7 (1-3): 85-107.
    Healy, P. M., and K. G. Palepu. 1990. Effectiveness of accounting-based dividend covenants. Journal of Accounting and Economics 12 (1-3): 97-123.
    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.
    Herrmann, P. 2002. The influence of CEO characteristics on the international diversification of manufacturing firms: An empirical study in the United States. International Journal of Management 19 (2): 279-289.
    Jones, J. J. 1991. Earnings management during import relief investigations. Journal of Accounting Research 29 (2): 193-228.
    Kothari, S. P., A. J. Leone, and C. E. Wasley. 2005. Performance matched discretionary accrual measures. Journal of Accounting and Economics 39 (1): 163-197.
    McNichols, M. F. 2000. Research design issues in earnings management studies. Journal of Accounting and Public Policy 19 (4-5): 313-345.
    Milbourn, T. T. 2003. CEO reputation and stock-based compensation. Journal of Financial Economics 68 (2): 233-262.
    Miller, D., and J. M. Toulouse. 1986. Chief executive personality and corporate strategy and structure in small firms. Management Science 32 (11): 1389-1409.
    Press, E. G., and J. B. Weintrop. 1990. Accounting-based constraints in public and private debt agreements: Their association with leverage and impact on accounting choice. Journal of Accounting and Economics 12 (1-3): 65-95.
    Rajgopal, S., T. Shevlin, and V. Zamora. 2006. CEOs` outside employment opportunities and the lack of relative performance evaluation in compensation contracts. The Journal of Finance 61 (4): 1813-1844.
    Roychowdhury, S. 2006. Earnings management through real activities manipulation. Journal of Accounting and Economics 42 (3): 335-370.
    Schipper, K. 1989. Earnings management. Accounting Horizons 3 (4): 91-102.
    Skinner, D. J., and R.G. Sloan. 2002. Earnings surprises, growth expectations, and stock returns. Review of Accounting Studies 7 (2-3): 289-312.
    Sweeney, A. P. 1994. Debt-covenant violations and managers` accounting responses. Journal of Accounting and Economics 17 (3): 281-308.
    Switzer, L. N., and J. F. Bourdon. 2011. Management quality and operating performance: Evidence for Canadian IPOs. International Journal of Business 16 (2): 133-149.
    Teoh, S. H., I. Welch, and T. J. Wong. 1998. Earnings management and the underperformance of seasoned equity offerings. Journal of Financial Economics 50 (1): 63-99.
    Tervio, M. 2008. The difference that CEOs make: An assignment model approach. American Economic Review 98 (3): 642-668.
    Warfield, T. D., J. J. Wild, and K. L. Wild. 1995. Managerial ownership, accounting choices, and informativeness of earnings. Journal of Accounting and Economics 20 (1): 61-91.
    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.
    Zang, A. Y. 2012. Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management. The Accounting Review 87 (2): 675-703.
    Description: 碩士
    國立政治大學
    會計學系
    106353036
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G1063530361
    Data Type: thesis
    DOI: 10.6814/NCCU201900663
    Appears in Collections:[會計學系] 學位論文

    Files in This Item:

    File SizeFormat
    036101.pdf1568KbAdobe PDF20View/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