國立高雄大學圖資館 |

Language: English

Back

內部控制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

內部控制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 Internal Control and Earning Management: Evidence from Listed Companies in China

Record Type:	Language materials, printed : monographic
Paralel Title:	A Study of the Relationship between Internal Control and Earning Management: Evidence from Listed Companies in China
Author:	盧柏宇,
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:	內部控制
Subject:	internal control
Online resource:	http://handle.ncl.edu.tw/11296/ndltd/90253654526762632946
Notes:	104年10月31日公開
Notes:	參考書目：面42-46
Summary:	有別於過去的內部控制與盈餘管理研究多採用台灣上市公司資料,本研究以中國大陸非金融業上海及深圳A股上市公司為研究對象,探討內部控制與盈餘管理之間的關聯性,盈餘管理以裁決性應計項目及認列小額淨利來進行衡量並進行實證研究。研究結果發現,裁決性應計項目與內部控制缺失呈現顯著正向關係,與內部控制缺失進行改善及缺失類型無顯著相關;認列小額淨利與缺失類型呈顯著相關,與內部控制缺失及內部控制缺失進行改善無顯著相關。最後,本研究認為內部控制缺失及缺失情節越重大盈餘管理程度將越高。 Unlike most previous studies of internal control and earning management which adopt the data from listed companies in Taiwan, this study examine Chinese A-share listed company in non-financial industry in Shanghai and Shenzhen, and investigate the relation between internal control and earning management. Additionally, this study takes discretionary accruals and recognition of small net profit as measures to do an empirical research on earning management.This study result reveals that there is a significant positive correlation between discretionary accruals and internal control weaknesses, but discretionary accruals have no significant correlation with both internal control improvement and the type of internal control weaknesses; besides, recognition of small net profit is significantly associated with the type of internal control weaknesses, but has no significant correlation with internal control weaknesses and internal control improvement. Finally, this study concludes that more internal control weaknesses and its severity bring more earning management.

內部控制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 Internal Control and Earning Management: Evidence from Listed Companies in China
盧, 柏宇

內部控制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 Internal Control and Earning Management: Evidence from Listed Companies in China / 盧柏宇撰 - [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42-46.
內部控制internal control

內部控制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 Internal Control and Earning Management: Evidence from Listed Companies in China
LDR:02962nam0a2200289 450 001 458258
005 20230622154405.0
009 458258
010 0 $b 精裝
010 0 $b 平裝
100 $a 20151007d2015 k y0chiy50 e
101 0 $a chi $d chi $d eng
102 $a tw
105 $a ak am 000yy
200 1 $a 內部控制與盈餘管理關聯性之研究─以中國上市公司為例 $d A Study of the Relationship between Internal Control and Earning Management: Evidence from Listed Companies in China $z eng $f 盧柏宇撰
210 $a [高雄市] $c 撰者 $d 2015[民104]
215 0 $a 55面 $c 圖，表 $d 30公分
300 $a 104年10月31日公開
300 $a 參考書目：面42-46
314 $a 指導教授：陳宜伶博士
328 $a 碩士論文--國立高雄大學亞太工商管理學系碩士班
330 $a 有別於過去的內部控制與盈餘管理研究多採用台灣上市公司資料,本研究以中國大陸非金融業上海及深圳A股上市公司為研究對象,探討內部控制與盈餘管理之間的關聯性,盈餘管理以裁決性應計項目及認列小額淨利來進行衡量並進行實證研究。研究結果發現,裁決性應計項目與內部控制缺失呈現顯著正向關係,與內部控制缺失進行改善及缺失類型無顯著相關;認列小額淨利與缺失類型呈顯著相關,與內部控制缺失及內部控制缺失進行改善無顯著相關。最後,本研究認為內部控制缺失及缺失情節越重大盈餘管理程度將越高。 Unlike most previous studies of internal control and earning management which adopt the data from listed companies in Taiwan, this study examine Chinese A-share listed company in non-financial industry in Shanghai and Shenzhen, and investigate the relation between internal control and earning management. Additionally, this study takes discretionary accruals and recognition of small net profit as measures to do an empirical research on earning management.This study result reveals that there is a significant positive correlation between discretionary accruals and internal control weaknesses, but discretionary accruals have no significant correlation with both internal control improvement and the type of internal control weaknesses; besides, recognition of small net profit is significantly associated with the type of internal control weaknesses, but has no significant correlation with internal control weaknesses and internal control improvement. Finally, this study concludes that more internal control weaknesses and its severity bring more earning management.
510 1 $a A Study of the Relationship between Internal Control and Earning Management $e Evidence from Listed Companies in China $z eng
610 0 $a 內部控制 $a 盈餘管理
610 1 $a internal control $a earning management
681 $a 008M/0019 $b 343425 2143 $v 2007年版
700 1 $a 盧 $b 柏宇 $4 撰 $3 709512
712 0 2 $a 國立高雄大學 $b 亞太工商管理學系碩士班 $3 166023
801 0 $a tw $b NUK $c 20151015 $g CCR
856 7 $z 電子資源 $2 http $u http://handle.ncl.edu.tw/11296/ndltd/90253654526762632946