盈餘目標的誘因對成本不對稱性之影響 -以母公司單獨報表與合併報表分析

以作者查詢圖書館館藏

、以作者查詢臺灣博碩士

、以作者查詢全國書目

、勘誤回報

、線上人數：15

、訪客IP：18.217.67.16

姓名

馬卓群(CHUO-CHUN MA) 查詢紙本館藏

畢業系所

會計研究所

論文名稱

盈餘目標的誘因對成本不對稱性之影響 -以母公司單獨報表與合併報表分析
(Effects of Incentives of Earning Targets on Cost Asymmetry: Evidence from the Separate Financial Statements and the Consolidated Financial Statements)

相關論文

★ 利害關係人包容性：企業社會責任報告書揭露內容個案探討	★ 銷管費用的成本結構-以台灣公司為例
★ 代理問題、公司治理與銷管費用僵固性	★ 差異化策略對成本不對稱性之影響
★ 前期銷貨變動方向對成本習性及不對稱性之影響—營運成本之組成份分析	★ 公司治理與股權結構對資訊透明度之關聯性
★ 公司治理、公司避稅與現金持有	★ 台灣企業社會責任報告書自願性揭露之影響因素
★ 企業社會責任與成本僵固性之關聯性-以台灣公司為例	★ 企業社會責任績效與企業社會責任報告書確信選擇之關聯-以台灣為例
★ 企業社會責任活動與成本僵固性之關聯──以台灣編製企業社會責任報告之公司為例	★ 企業社會責任活動對股東權益報酬率、資產報酬率及股價報酬率之影響：以企業社會責任願景為調節變數
★ 企業社會責任願景對會計績效之影響:企業社會責任績效之中介效果	★ 企業社會責任治理績效與財務績效之雙向因果關係-以無形資產為中介效果
★ 企業社會責任報告書確信提供者之選擇：選擇現任財簽會計師事務所與否之影響因素	★ CSR績效對CSR揭露量之影響：以社會參與面向為例

檔案

[Endnote RIS 格式]

[Bibtex 格式]

[相關文章]

[文章引用]

[完整記錄]

[館藏目錄]

至系統瀏覽論文 ( 永不開放)

摘要(中)

本研究探討管理者對於資源調整的動機。我們著眼於管理者有達成盈餘目標的誘因時對其資源調整決策的影響，並比較合併報表與母公司單獨報表的異同。
研究發現:不論是合併報表或母公司單獨報表，在銷貨上升且管理者有達成盈餘目標的誘因時，管理者會抑制新資源的投入；在銷貨下降且管理者有達成盈餘目標的誘因時，管理者會傾向於裁撤閒置資源。而這種決策會降低成本僵固的程度。結果顯示，當我們要了解一家公司的成本結構時，必須注意到管理者決策的動機，特別是管理者資源調整的誘因。

摘要(英)

This paper focus on management’s intention about resource adjustments and how
management’s intentions to achieve earning goals influence their resource adjustments behavior.
Furthermore, we compare the difference between the consolidated financial statements and the
separate financial statements.
We find that, whether the consolidated financial statements or the separate financial statements,
while management have intentions to achieve earning goals, they curb the increase of new resources
for sales rises and reduce the idle resources for sales decreases. In consequence, these decisions
decrease the extent of cost asymmetry. The results illustrate that in order to realize the firms’ cost
structures should pay attention to the management’s intention, especially their resource adjustment
behavior.

關鍵字(中)

★ 盈餘目標
★ 成本不對稱性
★ 母公司單獨報表
★ 合併報表

關鍵字(英)

論文目次

摘要 i
Abstract ….ii
目錄 iii
圖目錄 iv
表目錄 v
第壹章緒論 1
第一節研究動機及目的 1
第二節研究問題 2
第三節研究流程 3
第貳章文獻探討 5
第一節成本僵固性 5
第二節盈餘管理 7
第三節合併報表相關規範 9
第參章研究設計 11
第一節假說發展 11
第二節研究模型與變數衡量 14
第三節資料來源與樣本選取 21
第肆章實證分析 22
第一節敘述統計、相關分析與卡方分配 22
第二節實證結果 27
第伍章結論 37
第一節研究結論 37
第二節研究貢獻 38
第三節研究建議 39
參考文獻 40
附錄 43

參考文獻

中文部分

曾聯洲，2003，銷管費用僵固性之研究，國立政治大學會計研究所未出版碩士論文。
林有志、傅鍾仁、陳筱平，2011，成本僵固性之實證研究。
林旻毅，2004，銷管費用僵固性之額外證據，私立輔仁大學會計研究所未出版碩士論文。

外文部分

Anderson, M., R. Banker, and S. Janakiraman. 2003. Are Selling, General, and Administrative Costs ‘Sticky’? Journal of Accounting Research 41: 47–63.
Baber, W., P. Fairfield, and J. Haggard. 1991. The Effect of Concern About Reported income on Discretionary Spending Decisions: The Case of Research and Development. The Accounting Review 66: 818–29
Balakrishnan, R., and T. S. Gruca. 2008. Cost Stickiness and Core Competency. Contemporary Accounting Research 25: 993–1006.
Balakrishnan, R., M. J. Petersen, and N. S. Soderstrom. 2004. Does Capacity Utilization Affect the Stickiness of Costs? Journal of Accounting, Auditing and Finance 19: 283–99.
Banker, R. D., D. Byzalov; and J. M. Plehn-Dujowich. 2011. Sticky Cost Behavior: Theory and Evidence. Working paper, Temple University.
Banker, R., M. Ciftci, and R. Mashruwala. 2011. Managerial Optimism and Cost Behavior. Working Paper, Temple University.
Banker, R., R. Huang; and R. Natarajan. 2011. Equity incentives and Long-Term Value Created by SG&A Expenditure. Contemporary Accounting Research 28: 794-830.
Bartov, E., and D. Cohen. 2009. The Numbers Game’ in the Pre- and Post-Sarbanes-Oxley Eras. Journal of Accounting, Auditing and Finance 24: 505–34.
Burgsttahler, D., and Dichev . 1997.Earnings Management to Avoid Earnings Decreases and Losses. Journal of Accounting and Economics 24: 99–136.
Bushee, B. T. 1998. The influence of institutional investors on Myopic R&D investment Behavior. The Accounting Review 73: 305–33.
Chen, C. L., H, LU, and T. Souginanis. 2012. The Agency Problem, Corporate Governance, and the Asymmetrical Behavior of Selling, General, and Administrative Costs. Contemporary Accounting Research 29: 252–82.
Chen, C. X., H. Lu, and T. Sougiannis. 2008. Managerial empire building, corporate governance, and the asymmetrical behavior of selling, general, and administrative costs. Working Paper, University of illinois at Urbana-Champaign.
Cohen, D., A. Dey, and T. Lys. 2008. Real and accrual-based earnings management in the pre and post-Sarbanes-Oxley periods. The Accounting Review, 83(3):757-787.
Cohen, D., R. Mashruwala and T. Zach. 2010. The use of advertising activities tomeet earnings benchmarks: evidence from monthly data, Review of Accounting Studies 15(4).
Dechow, P., and R. G. Slon.1991. Executive incentives and the Horizon Problem: An Empirical investigation. Journal of Accounting and Economics 14: 51–89.
Denver, Colorado, 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.
Dierynck, B., W. R. Landsman; and A. Renders. 2012. Do Managerial incentives Drive Cost Behavior? Evidence About the Role of the Zero Earnings Benchmark for Labor Cost Behavior in Belgian Private Firms. The Accounting Review 87 : 121-46.
Durtschi, C., and P. Easton. 2009.Earnings Management? Erroneous inferences Based on Earnings Frequency Distributions. Journal of Accounting Research 47: 1249–81.
Durtschi, C., and P. Easton. 2005. Earnings Management? The Shapes of the Frequency Distributions of Earnings Metrics Are Not Evidence ipso Facto. Journal of Accounting Research 43: 557–92.
Fama, E. F., and J. Macbeth. Risk, Return, and Equilibrium.1973. Empirical Tests. Journal of Political Economy 81: 607–36.
Graham, J. R.; C. R. Harvey; and S. Rajgopal. 2005.The Economic implications of Corporate Financial Reporting. Journal of Accounting and Economics 40: 3–73.
Kallapur, S., and L. Eldenburg. 2005. Uncertainty, Real Options, and Cost Behavior: Evidence from Washington State Hospitals. Journal of Accounting Research 43: 735–52.
Kama, i., and D, Weiss. 2012. Do Earnings Targets and Managerial Incentives Affect Sticky Costs? Journal of Accounting Research 51.
Keung, E.; Z. Lin; and M. Shia. 2010.Does the Stock Market See a Zero or Small Positive Earnings Surprise as a Red Flag? Journal of Accounting Research 48: 91–121.
Rees, L., and K. Siamakrishnan. 2007. The Effect of Meeting or Beating Revenue Forecasts on the Association Between Quarterly Returns and Earnings Forecast Errors. Contemporary Accounting Research 24: 259–90.
Roychowdhury, S. 2006. Earnings Management Through Real Activities Manipulation. Journal of Accounting and Economics 42 : 335–70.
Roychowdhury, S. 2006. Earnings management through real activities anipulation.Journal of Accounting and Economics 42: 335-370.
Weiss, D. 2010. Cost Behavior and Analysts Earnings Forecasts. The Accounting Review 85: 1441–1471

指導教授

陳建中

審核日期

2014-6-19

推文