進階搜尋


下載電子全文  
系統識別號 U0026-2506201416570900
論文名稱(中文) 裁決性應計項目模型之評估
論文名稱(英文) The Evaluation of Alternative Discretionary Accrual Models
校院名稱 成功大學
系所名稱(中) 會計學系
系所名稱(英) Department of Accountancy
學年度 102
學期 2
出版年 103
研究生(中文) 呂沅融
研究生(英文) Yuan-Jung Lu
學號 R16011187
學位類別 碩士
語文別 英文
論文頁數 41頁
口試委員 指導教授-簡金成
口試委員-王明隆
口試委員-林軒竹
中文關鍵字 裁決性應計項目模型  盈餘管理  保守  型一錯誤  型二錯誤 
英文關鍵字 Discretionary accruals models  Earnings management  Conservative  Type I error  Type II error 
學科別分類
中文摘要 本研究探討五種廣為被使用之裁決性應計項目模型之型一及型二錯誤。本研究將前五十大的美國公司依其會計政策區分為保守或非保守之公司並探討能最佳反映該公司會計政策屬性之模型。研究結果顯示DeAngelo (1986)、 Jones (1991)、 Dechow (1995)、 Kothari (2005)模型有型一錯誤, DeAngelo (1986)、 Jones (1991)、 Dechow (1995) 模型有型二錯誤。本研究發現Healy (1985)模型之型一及型二錯誤最少。
英文摘要 This paper evaluates five discretionary accruals models that are commonly used in detecting earnings management, and identifies those that consistently reflect the nature of a company’s accounting policies. Specifically, this paper sheds light on the models with the fewest type I and II errors. Sample firms are classified into either conservative or non-conservative firms based on the nature of their accounting policies. The findings show that the models in DeAngelo (1986), Jones (1991), Dechow (1995) and Kothari (2005) appear to produce outcomes with type I errors, while those in DeAngelo (1986), Jones (1991), and Dechow (1995) yield outcomes with type II errors. The findings also indicate that the Healy (1985) model appears to produce results with the fewest type I and type II errors.
論文目次 Table of Contents
1. INTRODUCTON 1
2. LITERATURE REVIEW 4
2.1 Discretionary Accruals Models 4
2.2 Literature on Measurement Errors Regarding Different Versions of Discretionary Accruals Models 5
2.3 Type I or Type II Errors 9
3. PREDICTIONS 11
4. RESEARCH DESIGN AND VARIABLES MEASUREMENT 13
4.1 Research Design 13
4.2 Variable Measurements 14
4.3 Sample Selection 18
5. EMPIRICAL RESULTS 21
6. CONCLUSIONS AND SUGGESTIONS 29
REFERENCES 40

Tables
Table 1 Sample Selection 19
Table 2 Industry Distribution 20
Table 3 Descriptive Statistics 22
Table 4 Discretionary Accruals - Time distribution 26
Table 5 Discretionary Accruals - Time distribution for the two extremely conservative firms 28

Appendix
Appendix A Accounting Policies and Dichotomous Classification 31
Appendix B Collection of Measurement Errors 34
Appendix C Definitions of the Variables 38
參考文獻 REFERENCES
Brown, S., Goetzmann, W., Ibbotson, R., Ross, S. 1992. Survivorship bias in performance studies. Review of Financial Studies 5, 553-580.
DeAngelo, L. 1986. Accounting Numbers as Market Valuation Substitutes: A Study of Management Buyouts of Public Stockholders. The Accounting Review 61(3): 400-420.
Dechow, P., R. Sloan, and A. Sweeney. 1995. Detecting earnings management. The Accounting Review 70(2): 193-225.
Dechow, and I. D. Dichev. 2002. The quality of accruals and earnings: The role of accrual estimation errors. The Accounting Review (Supplement): 35-59.
DeFond, M. and J. Jiambalvo. 1994. Debt Covenant Violation and Manipulation of Accruals, Journal of Accounting and Economics, Vol. 17, pp. 145-76.
Friedlan, J.M. 1994. Accounting Choices of Issuers of Initial Public Offerings, Contemporary Accounting Research, Vol. 11, pp. 1-32.
Gigler, F., C. Canodia, H. Sapra and R. Venugopalan. 2009. Accounting Conservatism and the Efficiency of Debt Contracts. Journal of Accounting Research: Vol. 47 No. 3
Healy, P. 1985. The effect of bonus schemes on accounting decisions. Journal of Accounting and Economics 7 (1-3): 85-107.
Hribar, P. and D. Collins. 2002. Errors in Estimating Accruals: Implications for Empirical Research. Journal of Accounting Research Vol. 40 No. 1.
Jones, J. 1991. Earnings management during import relief investigations. Journal of Accounting Research 29(2).
Kothori, S., A. Leone and C. Wasely. 2005. Performance matched discretionary
accrual measures. Journal of Accounting and Economics 39: 163–197.
Larcker, D. F., and S. A. Richardson. 2004. Fees paid to audit firms, accrual choices, and corporate governance. Journal of Accounting Research 42 (3): 625–56.
Leone, A. and S. Rock. 2002. Empirical tests of budget ratcheting and its effect. Journal of Accounting and Economics 33: 43–6
Kaplan, R.S. 1985. Comments on Paul Healy: Evidence of the Effect of Bonus Schemes on Accounting Procedures and Accrual Decisions, Journal of Accounting and Economics, Vol. 7, pp. 109-13.
Kasznik, R. 1999. On the association between voluntary disclosure and earnings management. Journal of Accounting Research 37 (1): 57-81.
McNichols, M. and G.P. Wilson. 1988. Earnings Management from the Provision of Bad Debts, Journal of Accounting Research, Vol. 26, pp. 1-31.
McNichols, M. 2002. Discussion of The Quality of Accruals and Earnings. The Accounting Review, Vol. 77, Supplement: Quality of Earnings Conference, pp. 61-69
Subramanyam, K. 1996. The pricing of discretionary accruals. Journal of Accounting and Economics 22 249-281
Stubben, S. 2010. Discretionary Revenues as a Measure of Earnings Management. The Accounting Review Vol. 85, No. 2 pp. 695–717.
Xie, H. 2001. The Mispricing of Abnormal Accruals. The Accounting Review, Vol. 76, No. 3, pp. 357-373.
Young, S.1999. Systematic Measurement Error in the Estimation of Discretionary Accruals: An Evaluation of Alternative Modeling Procedures. Journal of Business Finance and Accounting 26(7) & (8): 833–862
論文全文使用權限
  • 同意授權校內瀏覽/列印電子全文服務,於2014-06-30起公開。
  • 同意授權校外瀏覽/列印電子全文服務,於2014-06-30起公開。


  • 如您有疑問,請聯絡圖書館
    聯絡電話:(06)2757575#65773
    聯絡E-mail:etds@email.ncku.edu.tw