本論文主要是在研究極端經營績效的上市公司，是否進行盈餘管理的活動，當公司面臨極端經營績效時，管理當局可能由於某此特定目的，諸如紅利、租稅、債務契約、損益平穩化等等，產生進行盈餘管理活動的動機。
本研究以營業收入／平均總資產作為業績衡量、篩選樣本的標準，以公司-年為樣本單位，採用無母數統計的 Wilcoxson Signed-Rank Test 分析資料變動的情形。
本研究的實證結果顯示：假設一及假設二會隨著平減因子的不同，使得研究結果有所差異；換言之，不同產業對假設一及假設二的支持迥異，因此也支持了假設三不同產業的公司其盈餘管理行為不同的假設。 / This research is primarily to study public companies whose operating performances are extreme in three aspects: (1)Whether they are undertaking some activities of earning management. (2)When the companies face extreme operating performances, management may undertaking earning management because of some motives, such as bonus、tax、debt contract、smoothing period income and so on.
This research measures annual performance and chooses samples according to the formula, operating revenue/average total assets. Also, we choose Wilcoxson Signed-Rank Test, Which is nonparametric statistics, to analyze the changes of data.
The results of this research show :different industries support hypothesis Ⅰ and hypothesis Ⅱ differently, so the results also support hypothesis Ⅲ, different companies in different industries have different earning management.
| Identifer | oai:union.ndltd.org:CHENGCHI/B2002002138 |
| Creators | 何印唐 |
| 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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