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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

紀錄類型:	書目-語言資料,印刷品 : 單行本
並列題名:	A Study of the Relationship between Internal Control and Earning Management: Evidence from Listed Companies in China
作者:	盧柏宇,
其他團體作者:	國立高雄大學
出版地:	[高雄市]
出版者:	撰者;
出版年:	2015[民104]
面頁冊數:	55面圖，表 : 30公分;
標題:	內部控制
標題:	internal control
電子資源:	http://handle.ncl.edu.tw/11296/ndltd/90253654526762632946
附註:	104年10月31日公開
附註:	參考書目：面42-46
摘要註:	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
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