實質盈餘管理、盈餘門檻與資訊透明度關係之研究

方自億

doi:10.6841/NTUT.2014.00409

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實質盈餘管理、盈餘門檻與資訊透明度關係之研究

The Relation of Real Earning Management, Earnings Thresholds and Information Transparency

方自億 , Ph.D　　Advisor：林鳳儀　　Co-advisor ：吳忠敏

繁體中文 DOI： 10.6841/NTUT.2014.00409

實質盈餘管理；盈餘門檻；資訊透明度；環境資訊揭露； Real Earnings Management ； Earnings Thresholds ； Information Transparency ； Environmental Information Disclosure

Abstract │ Reference (125) │ Altmetrics

Abstract 〈TOP〉

Parallel Abstract 〈TOP〉

This study examines the relationship among the real earnings management, earnings thresholds, information transparency and environmental information disclosure from the Taiwan listed companies. Previous researches show that the investors tend to have negative evaluations to those companies whose financial statements fail to meet the earnings target. Therefore, managers prefer to manipulate their earnings to avoid being less than the earnings thresholds. Recently, more and more literatures show that dressing the accruals is not the main approach for earnings management . We focus on zero, last period earnings, and consensus analyst forecasts as proxies of earnings thresholds. Moreover, the earnings management was divided into three portions including the upward, downward and smooth earnings management. Most literatures mainly focus on upward earnings management. The behavior of downward and smooth earnings management need more exploitation. For this reason, our study likes to examine whether the companies behave to operate the earnings for meeting the motivation of earnings thresholds. We anticipate finding the principal operating instrument out of five real earnings management for Taiwan enterprises. 
Lots of literatures show that firms with better corporate governance mechanisms can effectively reduce earnings management behavior. Instead, studies about the correlation among real earnings management, earnings thresholds and information transparency need more efforts. Therefore, our research attempts to examine the corporate governance factors related to earnings management to understand the characteristics of a firm’s earnings thresholds and earnings management behavior. We examine the correlation among the real earnings management, three earnings thresholds and three earnings management motivations through the enterprise information disclosure transparency.

Reference ( 125 ) 〈TOP〉

[1] 王蘭芬，2005，經理人是否會給予寬鬆的信用政策以避免報導損失，碩士論文，國立臺灣大學會計研究所。
連結：
[2] 沈中華、池祥麟，2003，從投資人保護觀點與展望理論探討各國銀行業盈餘管理之現象與動機，財務金融特刊，31(3)，407-458。
連結：
[3] 林有志、邱炳雲、何韋霆，2009，盈餘門檻與盈餘管理行為之研究，會計與財金研究，2(2)，1-16。
連結：
[5] 林振蒼，2004，公司是否利用處分資產規避報導虧損，碩士論文，國立台灣大學會計研究所。
連結：
[7] 翁霓與蕭運炎，2008，財務報表環境資訊揭露品質影響因素之探討－以國內上市公司為例，東吳經濟商學學報，61，1-30。
連結：

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