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標題: 研究發展密度與資訊揭露評鑑系統對企業實質盈餘管理行為的影響 ---以裁減研究發展支出為例
The Effect of R&D Intensity and Information Disclosure & Transparency Rankings System on Real Earnings Management ---Taking R&D Cutting as an Example
作者: 陳佩君
Chen, Pei-Chun
關鍵字: R&D intensity
Information Disclosure and Evaluation System
Real Earnings Management
R&D Cutting
出版社: 高階經理人碩士在職專班
摘要: 研究發展是維持企業競爭力的關鍵因素之一,然而由於研究發展支出具有未來效益不確定且存在長期及時間遞延的效果,管理當局可能為了追求短期利益而犧牲具有長期效益的研究發展計劃等創新活動。本研究主要係以裁減研發支出為例,探討企業面臨提升資訊透明度的資訊揭露評鑑系統實施時,是否會因為形式盈餘管理操作受到限制,而採用裁減研發支出的實質盈餘管理行為,並討論產業研究發展密度是否會影響此實質盈餘管理行為。 實證結果發現,資訊揭露評鑑系統實施,會增加企業利用裁減研究發展支出進行盈餘管理的機率。此外,研究發展密度較高的產業,企業利用裁減研究發展支出進行盈餘管理的可能性較低。但是研究發展密度會影響因資訊揭露評鑑系統的實施,所增加以裁減研究發展支出進行盈餘管理機率並未獲得證實。
R&D is one of key aspects for keeping enterprise's competitive capacity, However,the uncertainly benefits, long-term and time deferred results of R&D might cause the manager to sacrifice those plans for R&D which are innovative and have long-term beneficial result for obtaining the short-term benefits. Taking R&D Cutting as an Example, this paper mainly inquires when the enterprises meet the situation that the Information Disclosure and Evaluation System would promote the information transparency, whether the accounting earnings management be limited and adopt R&D cutting of the real earnings management. And we also discuss whether R&D Intensity affects the behavior of real earnings management. The empirical results revealed the following facts. The implementation of information disclosure and evaluation system would increase the probability which the enterprisesuse cutting R&D expenditure as a tool for earnings management. Besides, The higher R&D Intensity of the industry, the less possibility by cutting R&D expenditure as a tool of earnings management. The effect of R&D intensity on the relationship between the implementation of Information Disclosure and Evaluation system and the real earnings management using R&D cutting is not confirmed.
Appears in Collections:高階經理人碩士在職專班



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