臺灣博碩士論文加值系統

本研究目的乃在於分析國內屬於高國際產業鏈結上市櫃企業對新冠病毒疫情(COVID-19)期間，是否會對其盈餘管理行為有所影響。為此，本研究乃建立如下之假說：高國際產業鏈結企業在新冠病毒疫情(COVID-19)爆發前後會進行盈餘管理。
本研究以上市櫃公司為研究對象，研究期間為2018-2021年，資料來源為TEJ資料庫。
應變數之盈餘管理部分，本研究使用Dechow et. al. (1995)的Modified Jones Model(又稱MJ模型)來檢驗裁決性應計項目(DA)的部份。實證結果發現，HI_LINK(高國際產業鏈結企業)、DEBT(負債比例)、BIG4(四大簽證)、MG(管理階層持股比例)、RECTURN(應收帳款週轉率)、GROWTH(公司成長率)、SIZE(企業規模)、ROA(資產報酬率)對盈餘管理有顯著影響，其中，HI_LINK(高國際產業鏈結企業)、BIG4(四大簽證)、GROWTH(公司成長率)、SIZE(企業規模)四項目對盈餘管理有抑制效果。

The purpose of this study is to analyze whether domestic listed companies with high international industrial chains will affect their earnings management behavior during the COVID-19 outbreak. For this reason, this study establishes the following hypothesis: companies with high international industrial chains will conduct earnings management before and after the outbreak of the new crown virus (COVID-19).
This study takes listed companies as the research object, and the research period is 2018-2021, and the data source is the TEJ database.
For the earnings management part of the variable, this study uses the Modified Jones Model (also known as the MJ model) of Dechow et al. (1995) to test the part of discretionary accruals (DA). The empirical results found that HI_LINK (high international industrial chain enterprise), DEBT (debt ratio), BIG4 (four major visas), MG (management shareholding ratio), RECTURN (accounts receivable turnover rate), GROWTH (company growth rate), SIZE (company size), and ROA (return on assets) have a significant impact on earnings management. Enterprise scale) four items have restraining effect on earnings management.

目錄
中文摘要………………………………………………………………………..……..…i
英文摘要……………………………………………………………………….…......…ii
誌謝…...………………………………………………………………………...………iii
目錄……...……………………………………………………………………..….……iv
圖目錄………………………………………………………………………….…......…v
表目錄……...…………………………………………………………………...………vi
第一章 緒論…………………………………………………………….………..……7
第一節 研究動機與研究目的.………………………………………….…7
第二節 研究流程……………………………………......……..…………10
第二章 文獻探討與回顧……..…………………………………...…….…...………11
第一節 文獻探討與回顧……………………….………...……........……11
第二節 假說建立……………………………………....…………………14
第三章 研究設計與方法…………………..…………………..…………….………15
第一節 實證模型………………………………………...……….………15
第二節 變數說明………………………………………...………….……17
第三節 研究期間、資料來源，與限制…………...………………….…20
第四章 實證結果與分析………..………………………………………………...…21
第一節 敘述性統計……………………………………………....………21
第二節 相關係數分析…………………………………………...….……25
第三節 迴歸分析………………………………………………...….……29
第五章 結論與未來建議…….…………….………………………………...………33
參考文獻…………………………………………………………….........................34

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