審計品質(zhì)對上市公司盈余管理之影響-資料下載頁
2025-07-18 22:15本頁面
【正文】 () () () TAt1 () () () () Y92 () () () () Y93 () () () () Y94 () () () () Y95 () () () () FValue () () () () Adj Rsq 語法 陸、結(jié)論 結(jié)論 ? 溝通私有資訊及自利行為皆為裁量性應計數(shù)之顯著決定因素 ? 顯示管理者會基於自利及溝通私有資訊動機進行盈餘管理 ? 結(jié)果顯示 ? 高審計品質(zhì)有較強的監(jiān)管功能 ? 限制了管理者的投機性應計項目管理 ? 高審計品質(zhì) ? 增進裁量性應計數(shù)與未來獲利能力提昇之關(guān)聯(lián)性假 說 ?未獲得資料支持 陸、參考文獻 參考文獻 ? Arens, A. A. and J. K. Loebbecke. 2022. Auditing: An Integrated Approach. 8thed. Prentice Hall International, Inc. ? Jones, J. 1991. Earnings management during import relief investigations. Journal of Accounting Research (Autumn) : 193228. ? Christie, A. A. and J. Zimmerman. 1994. Efficient and opportunistic choices of accounting procedures: corporate control contests. The Accounting Review 69(4) : 539566. ? DeFond, M. and J. Jiambalvo. 1994. Debt covenant violation and the manipulation of accruals. Journal of Accounting and Economics 17 (January) : 145176. ? Hand, J. 1989. Did firms undertake debtequity swaps for an accounting paper profit or true financial gain? Accounting Review 64 : 587623. ? Subramanyam, . 1996. The pricing of discretionary accruals. Journal of Accounting and Economics 22 : 249281. ? Wilson, T. E., and R. A. Grimlund. 1990. An examination of the importance of an auditor’s reputation. Auditing: A Journal of Practice amp。 Theory 9 (Spring) :4359. ? Young, S. 1998. The determinants of managerial accounting policy choice: further evidence for the UK. Accounting and Business Research 28 (Spring) :131143. THE END 報告完畢 敬請指教 謝謝
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