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政大典藏 > College of Commerce > Department of Accounting > Theses > Item 140.119/87003

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/87003

Title:	我國新上市公司業績變化之研究
Authors:	許泰然
Contributors:	郭弘卿許泰然
Keywords:	Earnings management IPO(Initial Public Offering) IPO qualifications Net accruals Accruals from operations
Date:	1996
Issue Date:	2016-04-28 09:30:22 (UTC+8)
Abstract:	本研究的主要目的在探討是否我國新上市公司盈餘管理的現象與証券交易法上所規定的上市申請的門檻有關。我國新上市公司在上市後多有業績衰退及上市前盈餘管理之現象（曾國楊，民國84年）。這種人為的業績擴充或增加盈餘，往往是為了符合法規中上市申請的規定，特別是上市門檻的規定。倘若公司上市可以為原始股東帶來大量的邊際利益，列在可接受的範圍內，申請上市公司自有動機從事上市前業績人為擴充及盈餘管理的現象。本研究就在探討這項研究問題。 This study aims to investigate whether the earnings management prior to IPO (Initial Public Offerings) relates to the qualifications of an IPO. In general, a firm will manage its earnings prior to IPO and have sales recess subsequent to IPO. Due to mandated IPO qualifications, perhaps, the motivation of earnings management or artificial sales expansion comes from the mandated IPO qualifications. The empirical sample period covers from 1985 to 1994 on which the empirical findings can be summarized as follows.
Description:	碩士國立政治大學會計學系 84353005
Source URI:	http://thesis.lib.nccu.edu.tw/record/#B2002002475
Data Type:	thesis
Appears in Collections:	[Department of Accounting] Theses

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