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    Please use this identifier to cite or link to this item: http://ccur.lib.ccu.edu.tw/handle/A095B0000Q/677

    Title: 法人說明會影音資訊與應計項目盈餘管理之關聯性
    Authors: 郭昱筠
    Contributors: 會計與資訊科技研究所
    Keywords: 法人說明會;應計項目盈餘管理;用詞傾向;Conference Call;Accrual-Based Earnings Management;Tone
    Date: 2017
    Issue Date: 2019-07-17
    Publisher: 會計與資訊科技研究所
    Abstract: 本研究旨在探討法人說明會影音資訊之時間長度及用詞傾向與公司應計項目盈餘管理行為之關聯。實證結果顯示,企業過去的應計項目盈餘管理行為與法說會的總時間長度及問答階段時間長度呈顯著正相關,說明公司過去盈餘管理上調越多,公司在法說會中所耗費的時間越多,特別是在問答階段的時候。此外,本研究亦探討法說會用詞傾向對公司後續應計項目盈餘管理行為的影響,結果顯示兩者呈顯著正相關,特別是在法說會中的陳述階段的用詞,說明了公司在法說會中的用詞越樂觀越正面時,其越可能增加其盈餘管理程度來達成期望。
    The purpose of this thesis is to explore the relation between conference call video information and the accrual-based earnings management, using the time of conference call and the tone of conference call as research variables. The empirical results show that there is a significant positive correlation between the time of conference call and the previous accrual-based earnings management, especially in QA phase. It shows that the more accrual-based earnings management the company did, the longer time company spent in conference call. In addition, this study explores whether the tone of conference call impacts on the accrual-based earnings management. The results illustrate that there is a significant positive correlation, especially in the statement phase. It means that when the company tends to use more optimistic and positive tone, the company is more likely to achieve expectations through upward earnings management.
    Appears in Collections:[會計與資訊科技研究所] 學位論文

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