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Please use this identifier to cite or link to this item: http://ir.ncue.edu.tw/ir/handle/987654321/16971

Title: 以資料包絡分析法評估盈餘管理動機之強度-以電子產業之上市公司為例
An Application of Data Envelopment Analysis to Evaluate the Incentive's Strength of Earnings Management
Authors: 陳信憲;陳牡丹
Contributors: 商業教育學系
Keywords: 盈餘管理;裁量性應計項目;資料包絡分析法
Earnings management;Discretional accruals;Data envelopment analysis
Date: 2004-10
Issue Date: 2013-07-11T03:17:25Z
Publisher: 國立政治大學會計學系;中華會計教育學會
Abstract: 企業管理當局每年所面臨的情境不一,基於企業整體利益及自身利益的考量,通常會綜合有關的誘因進行盈餘操縱的規劃。而傳統上有關盈餘管理動機與盈餘管理行為因果關係之研究,大都單獨探討個別動機因素的影響,導致各研究之實證結果並不一致。本文嘗試突破傳統文獻的研究模式,以DEA 方法綜合多項動機因素求算單一指標:「盈餘管理動機綜合指標」,代表企業盈餘管理動機的強度,以探討國內電子產業上市公司,在民國85~90 年度間,各公司盈餘管理行為與動機強度之關聯性。實證結果顯示,6 年研究期間,二者均具有顯著的正向因果關係,可證實本文的研究假說:盈餘管理動機綜合指標與裁量性應計項目有顯著的正向關係。
Managers engage in earnings management because of many incentives. Prior studies examined incentives separately. This study tried to use DEA method to integrate these incentives of earnings management. The empirical results showed that the DEA scores, the "Integrated Index of Incentives for Earnings Management", could represent the strength of earnings management's behavior and the DEA scores are significantly associated with discretional accruals.
Relation: 2004會計理論與實務研討會
Appears in Collections:[商業教育學系] 會議論文

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