English  |  正體中文  |  简体中文  |  Items with full text/Total items : 889/889 (100%)
Visitors : 15412551      Online Users : 44
RC Version 7.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
Scope Tips:
  • please add "double quotation mark" for query phrases to get precise results
  • please goto advance search for comprehansive author search
  • Adv. Search
    HomeLoginUploadHelpAboutAdminister Goto mobile version
    Please use this identifier to cite or link to this item: http://ccur.lib.ccu.edu.tw/handle/A095B0000Q/697

    Title: 內部治理、總經理任期、盈餘管理;Internal Governance, CEO Tenure and Earnings Management
    Authors: 王聖詠;WANG, SHENG-YUNG
    Contributors: 會計與資訊科技研究所
    Keywords: 內部治理;CEO任期;應計項目盈餘管理;實質盈餘管理;internal governance;CEO tenure;accrual-based earnings management;real activities manipulation
    Date: 2017
    Issue Date: 2019-07-17
    Publisher: 會計與資訊科技研究所
    Abstract: 本文探討內部治理(除了CEO以外之高階經理人)對於CEO任期和盈餘管理策略間關聯性的影響。不同於過去之主流文獻,本研究發現裁決性應計數和實質盈餘管理間具有同時發生的互補關係。本文研究結果發現CEO在任職前期與後期均有盈餘管理的情況,亦證實內部治理機制確實存在,對於CEO從事盈餘管理的行為有抑制的效果。
    This paper is intended to investigate whether internal governance affects the relative association between CEO tenure and the extent of earnings management. Different from main stream research, I find that accrual-based earnings management and real activities manipulation are simultaneously and complementary. The empirical results indicate that CEO engage in earnings management in early years and final years of their tenure. In addition, we find that internal governance is truly exist, and it will inhibit the earnings management of CEO.
    Appears in Collections:[會計與資訊科技研究所] 學位論文

    Files in This Item:

    File Description SizeFormat

    All items in CCUR are protected by copyright, with all rights reserved.

    版權聲明 © 國立中正大學圖書館網頁內容著作權屬國立中正大學圖書館


    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - Feedback