為提升資訊透明度，國內於2003年開始實施資訊揭露評鑑系統，由過去實證結果發現，系統實施後有助於降低企業盈餘管理行為。第三屆起，評鑑結果分五級揭示並新增自願性揭露較透明名單，期以再強化資訊透明度。因此，本研究乃針對第三屆系統改變及其結果，進一步探討對於企業盈餘管理行為的影響。
本研究實證結果發現，第三屆資訊揭露評鑑系統改採分五級揭示評鑑結果，比前兩屆僅揭示較透明者更能降低企業盈餘管理行為。另外，在系統實施後，公司規模較大者，其盈餘管理行為降幅較小公司為多。而在評鑑結果對於盈餘管理行為之鑑別上，以級別來說，前兩級(A+、A級)明顯小於後兩級(B、C級)，但後兩級之間則無差異；以自願性揭露較透明與否來說，較透明者其盈餘管理小於較不透明者。 / In order to improve the transparency of information, Taiwan Securities and Futures Institute (SFI) begins to implement Information Disclosure and Transparency Ranking System (IDTRS) in Taiwan in 2003, since that the past study shows applying IDTRS can reduce earnings management behaviors of the enterprise. In the third time of practice, the result of IDTRS was divided into five grades and released a more transparent list on companies in order to strengthen the transparency of information better. Therefore, this study focuses on the result of IDTRS released in 2006 and discusses the effect of the result to earnings management behaviors.
The empirical result of this study shows that the change does reduce earnings management. Besides, this study also shows that, after the change, the earnings management behavior of the large company decreases more than that of the small company. Finally, to determine whether the result of IDTRS can differentiate earnings management behavior of each company, the study shows, from the perspective of the grade, the first two grades (A+, A) are obviously smaller than last two grades (B, C), and it has no difference between the last two grades; from the perspective of voluntary disclosure of transparency, the earnings management of the more transparent company is lower than the that of the less transparent company.
| Identifer | oai:union.ndltd.org:CHENGCHI/G0094353018 |
| Creators | 鄭欣婷 |
| Publisher | 國立政治大學 |
| Source Sets | National Chengchi University Libraries |
| Language | 中文 |
| Detected Language | English |
| Type | text |
| Rights | Copyright © nccu library on behalf of the copyright holders |
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