博碩士論文 984210005 完整後設資料紀錄

DC 欄位	值	語言
DC.contributor	會計研究所	zh_TW
DC.creator	陳融廷	zh_TW
DC.creator	Jung-ting Chen	en_US
dc.date.accessioned	2011-7-11T07:39:07Z
dc.date.available	2011-7-11T07:39:07Z
dc.date.issued	2011
dc.identifier.uri	http://ir.lib.ncu.edu.tw:88/thesis/view_etd.asp?URN=984210005
dc.contributor.department	會計研究所	zh_TW
DC.description	國立中央大學	zh_TW
DC.description	National Central University	en_US
dc.description.abstract	本研究旨在探討管理者是否會操縱真實營業活動以避免公司盈餘數字呈現虧損。本研究亦比較家族與非家族企業管理者跨越盈餘門檻所採用之盈餘管理方式(真實營業活動或應計項目之盈餘管理)。本研究以台灣上市櫃公司為樣本，實證結果顯示管理者確實會為了避免報導虧損而操縱真實營業活動。此外，本研究亦發現真實營業活動與應計項目之盈餘管理兩者間存在替代關係。尤其，報導小額盈餘的公司中，家族企業採用較多的應計項目盈餘管理，較不願意操縱真實營業活動；然而，非家族企業操縱較多真實營業活動部分，而較少對應計項目進行盈餘管理。	zh_TW
dc.description.abstract	This study investigates whether managers engage in manipulating real activities to avoid small losses. I also compare the earnings management mechanisms (i.e., real activity manipulation and accrual management) by which managers use to avoid small losses across family firms and nonfamily firms. Using a sample of Taiwan’s listed firms, I provide evidence that managers manipulate real activities to avoid small losses. In addition, I find that firms use real and accrual manipulations as substitutes in managing earnings. In particular, for firms just reporting small profits, family firms use more accruals and less real earnings management; however, nonfamily firms use less accruals and more real earnings management.	en_US
DC.subject	家族企業	zh_TW
DC.subject	盈餘管理	zh_TW
DC.subject	應計項目操縱	zh_TW
DC.subject	真實營業活動操縱	zh_TW
DC.subject	Accruals manipulation	en_US
DC.subject	Real activities manipulation	en_US
DC.subject	Family firms	en_US
DC.subject	Earnings management	en_US
DC.title	家族企業與盈餘管理	zh_TW
dc.language.iso	zh-TW	zh-TW
DC.title	Family Firms and Earnings Management	en_US
DC.type	博碩士論文	zh_TW
DC.type	thesis	en_US
DC.publisher	National Central University	en_US