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標題: The Influences of R&D Efficiency and Intensity on Real Earnings Management Using R&D Cutting
作者: 許永聲
關鍵字: 基礎研究
real earnings management
RR&D cutting
RR&D efficiency
RR&D intensity
摘要: R&D is one of key aspects for keeping enterprise's competitive capacity. The implycost of real earnings management using R&D cutting depends on the importance of R&D.The firms with R&D efficiency and R&D intensity will have more opportunity cost ofcutting R&D, and then the probability of cutting R&D for the purpose of earningsmanagement is lower than the other firms.The purpose of the proposal is to explore the following hypotheses from theviewpoints of R&D efficiency and R&D intensity:(1) There are substitutive relationship between formal earnings management and realearnings management using R&D cutting.(2) The probability of cutting R&D for the purpose of earnings management is lower offirms with R&D efficiency.(3) The probability of cutting R&D for the purpose of earnings management is lower offirms with R&D intensity.(4) The R&D intensity will affect the impact of R&D efficiency on the probability ofreal earnings management using R&D cutting.
研發重要程度不同的企業,利用裁減研發支出進行實質盈餘管理的隱含成本也不同,對於研究發展效率較高的公司,裁減研發支出所犧牲未來經濟效益的機會成本也較大,因此為達到盈餘目標而裁減研發支出的可能性較低。產業研究發展密度較高的企業,裁減研究發展支出所造成競爭力的耗損成本較高,因此利用裁減研發支出的方式進行盈餘管理的機會也較小。本研究從產業研究發展密度及企業研究發展效率的觀點,分別探討:(1) 應計項目的形式盈餘管理與裁減研發支出的實質盈餘管理具有替代關係。(2) 研究發展效率較高的企業,利用裁減研發支出進行盈餘管理的機會較低。(3) 產業研究發展密度較高的企業,利用裁減研發支出進行盈餘管理的機會較低。(4) 產業研究發展密度較高的企業,研究發展效率對利用裁減研發支出進行盈餘管理機會的影響,高於產業研究發展密度較低的企業。
其他識別: NSC99-2410-H005-027
Appears in Collections:會計學系所



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