集團企業對關係人交易與裁決性收入關聯性之影響

THE IMPACT OF GROUP FIRMS ON THE ASSOCIATION BETWEEN RELATED PARTY TRANSACTION AND DISCRETIONARY REVENUES

陳錦龍(JIN-LUNG CHEN)

指導教授 ： 黃瓊慧

國立臺北大學/商學院/會計學系/碩士(2011年)

摘要

在台灣，許多旗下擁有多家上市公司的集團企業，很可能會透過關係人、非關係人及實質交易方式來進行盈餘管理，國內外有關於盈餘管理之相關研究相當豐富，而偵測盈餘管理的文獻大多探討Jones模型、Modified Jones模型作為估計裁決性應計項目之模型，偵測上市公司是否會透過估計裁決性應計項目(Discretionary Accruals，DA)來進行盈餘操縱行為。然而，Jones model、Modified Jones model是否即是最佳的盈餘管理偵測模型，文獻上甚少討論。而集團企業在面臨獲利不佳或企圖掏空資產時，基於一般投資人處於代理問題及資訊不對稱之環境中，可能會利用複雜之「關係人交易」來進行盈餘管理；在發生多起企業舞弊案件後，公司治理成為眾所的焦點。偵測盈餘管理向來是外部公司治理的重要環節之一，而偵測模型的優劣又影響盈餘管理偵測的品質，因此引發本研究之動機。
本研究擬參考Stubben (2010)的「裁決性收入」(Discretionary Revenues，DR)模型來探討國內集團企業是否會透過關係人銷貨方式來從事盈餘管理，並說明DR與Jones模型及其延伸模型的差異之處。希望透過不同的研究方法，討論DR模型也能夠偵測出集團企業之盈餘管理與關係人交易之關聯性，防止公司不當之盈餘管理及作為公司預警機制之參考。

關鍵字

盈餘管理 ； 裁決性收入 ； 裁決性應計項目 ； 關係人交易 ； 集團企業

並列摘要

In Taiwan, many its has over listed company of group enterprise, is may will through relationship people, and non-relationship people and the real transactions way to for earning manipulation management. In Taiwan, it is quite rich about earning management of related research, and reconnaissance earning management of literature mostly discussion Jones model, and Modified Jones model as estimated discretionary accruals. Group enterprise is will through estimated discretionary Accruals to for earning manipulation behavior. However, Jones model, Modified Jones model is that it is the best detection of earnings management model, is rarely discussed in the literature. Group enterprise in the face of poor profit or when you attempt to empty the assets, based on the General investment environment of information asymmetry in Agency problems and, might use of complex "people trading" earnings management; after the many corporate fraud cases, became the focus of corporate governance. Detect earnings management is an external one important part of corporate governance, and the merits of the reconnaissance model is affecting the quality of marking of earning management, therefore raised the motivation of the study.
This research intends to reference Stubben (2010) award of discretionary revenues model to study whether domestic group companies through relationship person way of earnings management in sales, and explain differences between Jones and discretionary revenues model and its extension model in it. Through a variety of research methods, discuss discretionary revenues model is able to detect the relationship between earnings management and the Group of people associated transactions, prevent improper earnings management and the company as a company reference of early-warning mechanism.

並列關鍵字

Earning management ； Discretionary revenues ； Discretionary accruals ； Relationship people ； Group enterprise

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