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IFRS與盈餘管理關聯性之研究─以中國上市公司為例 = A Study ...

國立高雄大學亞太工商管理學系碩士班

IFRS與盈餘管理關聯性之研究─以中國上市公司為例 = A Study of the Relationship between IFRS and Earning Management: Evidence from Listed Companies in China

Record Type:	Language materials, printed : monographic
Paralel Title:	A Study of the Relationship between IFRS and Earning Management: Evidence from Listed Companies in China
Author:	陳昱彤,
Secondary Intellectual Responsibility:	國立高雄大學
Place of Publication:	[高雄市]
Published:	撰者;
Year of Publication:	2015[民104]
Description:	55面圖，表 : 30公分;
Subject:	國際財務報導準則
Subject:	IFRS
Online resource:	http://handle.ncl.edu.tw/11296/ndltd/59287888303392611926
Notes:	104年10月31日公開
Notes:	參考書目：面50-55
Summary:	中國大陸於2007年1月1日正式實施趨同國際財務報導準則之會計準則(International Financial Reporting Standards,IFRS)。從文獻中發現,採用IFRS能否降低盈餘管理的實證結果並不一致。本研究以2002年至2013年中國深滬兩市A股上市公司為研究樣本,盈餘管理以認列小額淨利、即時認列損失及裁決性應計項目來衡量,探討採用IFRS對盈餘管理的影響。實證發現,裁決性應計項目和認列小額淨利與採用IFRS後具負向關聯性,即時認列大額損失與採用IFRS後無顯著相關。大致上而言,公司採用IFRS後,盈餘管理程度會下降。 China issued the accounting standards that is similar to International Financial Reporting Standards on January 1,2007. In the previous literature, there is no consistent conclusion that adopting IFRS can reduce earnings management. In this study, the A-share listed companies in China are taken as the research sample from 2002 to 2013. We examine measures of earnings quality related to target beating, timely loss recognition and discretionary accruals. This study investigates the impact of the pre- and postadoption periods on earning management. We find that discretionary accruals and target beating are negatively associated with the postadoption periods; the postadoption have no significant influence on timely loss recognition. In conclusion, earnings management will decline after the adoption of IFRS.

IFRS與盈餘管理關聯性之研究─以中國上市公司為例 = A Study of the Relationship between IFRS and Earning Management: Evidence from Listed Companies in China
陳, 昱彤

IFRS與盈餘管理關聯性之研究─以中國上市公司為例 = A Study of the Relationship between IFRS and Earning Management: Evidence from Listed Companies in China / 陳昱彤撰 - [高雄市] : 撰者, 2015[民104]. - 55面 ; 圖，表 ; 30公分.
104年10月31日公開參考書目：面50-55.
國際財務報導準則IFRS

IFRS與盈餘管理關聯性之研究─以中國上市公司為例 = A Study of the Relationship between IFRS and Earning Management: Evidence from Listed Companies in China
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330 $a 中國大陸於2007年1月1日正式實施趨同國際財務報導準則之會計準則(International Financial Reporting Standards,IFRS)。從文獻中發現,採用IFRS能否降低盈餘管理的實證結果並不一致。本研究以2002年至2013年中國深滬兩市A股上市公司為研究樣本,盈餘管理以認列小額淨利、即時認列損失及裁決性應計項目來衡量,探討採用IFRS對盈餘管理的影響。實證發現,裁決性應計項目和認列小額淨利與採用IFRS後具負向關聯性,即時認列大額損失與採用IFRS後無顯著相關。大致上而言,公司採用IFRS後,盈餘管理程度會下降。 China issued the accounting standards that is similar to International Financial Reporting Standards on January 1,2007. In the previous literature, there is no consistent conclusion that adopting IFRS can reduce earnings management. In this study, the A-share listed companies in China are taken as the research sample from 2002 to 2013. We examine measures of earnings quality related to target beating, timely loss recognition and discretionary accruals. This study investigates the impact of the pre- and postadoption periods on earning management. We find that discretionary accruals and target beating are negatively associated with the postadoption periods; the postadoption have no significant influence on timely loss recognition. In conclusion, earnings management will decline after the adoption of IFRS.
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