碩士 / 國立臺灣大學 / 會計學研究所 / 101 / The purpose of this study is to analyze the significant difference between misstating firms and no misstating firms and develop models to detect misstatements. The sample of misstating firms which this paper chooses was subject to the SEC’s AAERs between 2007 and 2013. After analyzing the features of misstating firms, this paper finds that revenue misstatements and expense misstatements are common misstatements. Moreover, this study concentrates on various aspects, such as accruals quality related variables, performance variables, nonfinancial variables, off-balance-sheet variables, and market-related incentives, to analyze the significant difference between misstating firms and no misstating firms. Finally, this paper uses conditional logistic regression to develop detective models, in order to improve the capability of detecting misstatements.
| Identifer | oai:union.ndltd.org:TW/101NTU05385015 |
| Date | January 2013 |
| Creators | Ren-Hao Ou, 歐人豪 |
| Contributors | 吳琮璠 |
| Source Sets | National Digital Library of Theses and Dissertations in Taiwan |
| Language | en_US |
| Detected Language | English |
| Type | 學位論文 ; thesis |
| Format | 72 |
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