博碩士論文 105430015 詳細資訊




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:7 、訪客IP:54.82.10.219
姓名 陳冠至(Kuan-Chih Chen)  查詢紙本館藏   畢業系所 會計研究所
論文名稱 我國銀行業從事關係人交易與盈餘管理之關聯性
(The Association between Related Party Transactions and Earnings Management of Taiwan′s Banking Industry)
相關論文
★ 申請首次公開發行過程分析 -以LED 產業之A 公司為例★ 探討美元匯率與臺股指數變化之關係
★ 執行長誘因獎酬,會計師特性:沙賓法案前後期★ 審計委員會財務專家與CEO誘因薪酬:對公司績效與盈餘管理之影響
★ 財務壓力、審計與薪酬委員會成員重疊與審計品質對盈餘管理之影響:真實與應計盈餘管理★ 盈餘壓力,財務專家對盈餘管理之影響:應計盈餘管理與實質盈餘管理
★ 公司治理、高階經理人薪酬與企業績效敏感度之關連性★ 強制設置薪酬委員會對高階經理人薪酬與企業績效關係之影響
★ 獨立董事特性、高階經理人現金薪酬 與會計績效表現之關聯性★ 高階經理人誘因薪酬與審計與薪酬委員會成員重疊對公司生產效率之影響
★ 審計委員會與薪酬委員會成員重疊在經理人權益薪酬與企業風險承擔關係中扮演之角色★ 合併報表與母公司報表之資訊差異對盈餘持續性之影響
★ 雙簽制度下產業專精對查核任期與會計重編間關係之影響★ 上市IPO之盈餘管理與審計品質
★ 股東可扣抵稅額減半政策之事件研究★ 執行長及財務長之誘因薪酬差距,內部控制缺失與盈餘管理
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]   [檢視]  [下載]
  1. 本電子論文使用權限為同意立即開放。
  2. 已達開放權限電子全文僅授權使用者為學術研究之目的,進行個人非營利性質之檢索、閱讀、列印。
  3. 請遵守中華民國著作權法之相關規定,切勿任意重製、散佈、改作、轉貼、播送,以免觸法。

摘要(中) 近期永豐金弊案連續爆發,一連串弊案皆與關係人交易有關,同時在企業財務報表中之文字揭露內容亦因許多文獻皆說明文字是一項具資訊內涵之資訊,加之隨著科技技術的演進,文字探勘的技術亦日趨成熟且日漸備受重視,因此本研究以文字探勘之技術蒐集我國102年至106年銀行業財報中關係人交易性質之資料,並與同為舞弊紅旗之可能因素-盈餘管理做關聯性測試,實證結果發現我國銀行業較會在有進行高層指示關係人交易時,進行較向下且較大幅度之盈餘管理,另經將銀行業做類別區分後,研究結果也發現家族銀行亦較會在有進行高層指示關係人交易時,進行較向下且較大幅度之盈餘管理,其中較特別的是,在其餘銀行類別從事高層指示姻血親交易時幾乎與盈餘管理無顯著關聯,而家族銀行則是會在有從事高層指示姻血親交易時,較會進行大幅度的盈餘管理。
摘要(英) The recent Bank Sinopac fraud case occurred in succession. A series of corruption cases were related to related party transactions. At the same time, the text disclosure in the company’s financial statements was also explained by many literatures that the text disclosure was an information with information content. As the evolution of text mining and textual analysis technology has become more and more mature and has received increasing attention, this study uses text mining techniques to collect data on the nature of the transactions in the banking industry in Taiwan from 2013 to 2017. The empirical results show that Taiwan′s banking industry manipulate earnings downward and manipulate earnings greatly when there are related party transactions, especially tone at the top. It was also found that the family bank also manipulate earnings downward and manipulate earnings greatly when there were related party transactions, especially tone at the top.
關鍵字(中) ★ 關係人交易
★ 文字探勘
★ 盈餘管理
★ 裁決性應計
★ 盈餘平穩化
關鍵字(英)
論文目次 摘要 ................................ ................................ ................................ ................................ ......... I
ABSTRACT ................................ ................................ ................................ ............................... II
目錄 ................................ ................................ ................................ ................................ ....... III
表目錄 ................................ ................................ ................................ ................................ ... IV
壹、緒論 ................................ ................................ ................................ ................................ 1
1.1 研究動機 研究動機 ................................ ................................ ................................ ................................ . 1
1.2 研究目的 研究目的 ................................ ................................ ................................ ................................ . 2
1.3 研究貢獻 研究貢獻 ................................ ................................ ................................ ................................ . 3
貳、文獻回顧與假說發展 貳、文獻回顧與假說發展 貳、文獻回顧與假說發展 ................................ ................................ ................................ ....... 4
2.1關係人交易之性質 關係人交易之性質 關係人交易之性質 關係人交易之性質 ................................ ................................ ................................ ................. 4
2.2 文字探勘 文字探勘 ................................ ................................ ................................ ................................ . 6
2.3 盈餘管理 盈餘管理 ................................ ................................ ................................ ................................ . 7
2.4 假說發展 假說發展 ................................ ................................ ................................ ................................ . 8
參、研究方法 ................................ ................................ ................................ ....................... 10
3.1 樣本選取與資料來源 樣本選取與資料來源 樣本選取與資料來源 ................................ ................................ ................................ ........... 10
3.2 樣本描述 樣本描述 ................................ ................................ ................................ ............................... 12
3.3 研究設計 研究設計 ................................ ................................ ................................ ............................... 23
肆、實證結果與分析 肆、實證結果與分析 ................................ ................................ ................................ ............ 25
4.1 裁決性放款備抵壞帳之估計 裁決性放款備抵壞帳之估計 裁決性放款備抵壞帳之估計 裁決性放款備抵壞帳之估計 ................................ ................................ ............................... 25
4.2 銀行業及各類別從事盈餘管理之情況 銀行業及各類別從事盈餘管理之情況 銀行業及各類別從事盈餘管理之情況 銀行業及各類別從事盈餘管理之情況 銀行業及各類別從事盈餘管理之情況 銀行業及各類別從事盈餘管理之情況 ................................ ................................ ....... 26
4.3 各類銀行從事高層指示關係人交易與盈餘管理之聯性 各類銀行從事高層指示關係人交易與盈餘管理之聯性 各類銀行從事高層指示關係人交易與盈餘管理之聯性 各類銀行從事高層指示關係人交易與盈餘管理之聯性 各類銀行從事高層指示關係人交易與盈餘管理之聯性 各類銀行從事高層指示關係人交易與盈餘管理之聯性 各類銀行從事高層指示關係人交易與盈餘管理之聯性 各類銀行從事高層指示關係人交易與盈餘管理之聯性 ................................ ............... 30
伍、結論與建議 伍、結論與建議 ................................ ................................ ................................ ................... 50
5.1 結論 ................................ ................................ ................................ ................................ ....... 50
5.2 未來研究建議 未來研究建議 ................................ ................................ ................................ ....................... 51
參考文獻 ................................ ................................ ................................ .............................. 52
參考文獻 陳育成. (2002). 台灣金融業的壞帳管理及相關研究. 管理評論, 21(4), 1-17.
陳瑞璽, & 王琳祿. (2014). 盈餘管理目標及影響因素-臺灣銀行產業之實證. International Journal, 6(2), 089-104.
劉啟群. (1999). 我國金融業會計損益項目季別分析: 盈餘管理間接測試法, 會計評論, 第 31 期: 63-79.
Beatty, A. L., Ke, B., & Petroni, K. R. (2002). Earnings management to avoid earnings declines across publicly and privately held banks. The Accounting Review, 77(3), 547-570.
Beatty, A., Chamberlain, S. L., & Magliolo, J. (1995). Managing financial reports of commercial banks: The influence of taxes, regulatory capital, and earnings. Journal of accounting research, 231-261.
Collins, J. H., Shackelford, D. A., & Wahlen, J. M. (1995). Bank differences in the coordination of regulatory capital, earnings, and taxes. Journal of accounting research, 263-291.
Gordon, E. A., Henry, E., Louwers, T. J., & Reed, B. J. (2007). Auditing related party transactions: A literature overview and research synthesis. Accounting Horizons, 21(1), 81-102.
Gordon, E., & Henry, E. (2005). Related party transactions and earnings management.
Grossman, S. J., & Stiglitz, J. E. (1980). On the impossibility of informationally efficient markets. The American economic review, 70(3), 393-408.
Healy, P. M., & Wahlen, J. M. (1999). A review of the earnings management literature and its implications for standard setting. Accounting horizons, 13(4), 365-383.
Kohlbeck, M., & Mayhew, B. W. (2017). Are related party transactions red flags?. Contemporary Accounting Research, 34(2), 900-928.
Leuz, C., Nanda, D., & Wysocki, P. D. (2003). Earnings management and investor protection: an international comparison. Journal of financial economics, 69(3), 505-527.
Li, F. (2008). Annual report readability, current earnings, and earnings persistence. Journal of Accounting and economics, 45(2-3), 221-247.
Loughran, T., & McDonald, B. (2016). Textual analysis in accounting and finance: A survey. Journal of Accounting Research, 54(4), 1187-1230.
Moyes, G. D., Lin, P., & Landry Jr, R. M. (2005). Raise the red flag: a recent study examines which SAS No. 99 indicators are more effective in detecting fraudulent financial reporting. Internal Auditor, 62(5), 47-52.
Ryngaert, M., & Thomas, S. (2012). Not all related party transactions (RPTs) are the same: Ex ante versus ex post RPTs. Journal of Accounting Research, 50(3), 845-882.
Scott, W. R. (2015). Financial accounting theory (Vol. 2, No. 0, p. 0). Prentice Hall.
Songhua, H., Yanqin, S., & Yuehua, X. (2010). Determinants of related-party transactions: Evidence from China’s listed companies during 2002–2006. Frontiers of Business Research in China, 4(2), 190-206.
Subramanian, R., Insley, R. G., & Blackwell, R. D. (1993). Performance and readability: A comparison of annual reports of profitable and unprofitable corporations. The Journal of Business Communication (1973), 30(1), 49-61.
Kanagaretnam, K., Lobo, G. J., & Mathieu, R. (2004). Earnings management to reduce earnings variability: evidence from bank loan loss provisions. Review of Accounting and Finance, 3(1), 128-148.
Wahlen, J. M. (1994). The nature of information in commercial bank loan loss disclosures. Accounting Review, 455-478.
指導教授 盧佳琪(Chia-Chi Lu) 審核日期 2018-8-23
推文 facebook   plurk   twitter   funp   google   live   udn   HD   myshare   reddit   netvibes   friend   youpush   delicious   baidu   
網路書籤 Google bookmarks   del.icio.us   hemidemi   myshare   

若有論文相關問題,請聯絡國立中央大學圖書館推廣服務組 TEL:(03)422-7151轉57407,或E-mail聯絡  - 隱私權政策聲明