臺灣博碩士論文加值系統

本研究利用 2018 年至 2021 年在公司查核報告中的資料，在 2020 年「嚴重特殊傳染性肺炎」(COVID-19)列為臺灣第五類法定傳染病，而因為疫情的原因， 也使上市櫃公司受到疫情的衝擊。
而實證結果顯示，COVID-19 與 DA 之間呈現顯著正相關，也就是說，可能在疫情發生時，裁決性應計盈餘也隨之提高。本研究認為，第一，因為在疫情的影響下，許多企業為了維持股價，導致管理當局有誘因操控盈餘以達到管理階層預期的效果。第二，許多公司選擇在疫情期間段上市上櫃增加公司資金以彌補公司在疫情期間段所受到的衝擊，而要進行上市上櫃則需要公司維持盈餘穩定，為了盈餘的穩定許多公司的管理階層就會有誘因來操控盈餘以達成目的。

This study utilizes data from Financial statements in the company from 2018 to 2021. In 2020, causing the "Coronavirus Disease 2019" (COVID-19), was classified as the fifth category of statutory infectious diseases in Taiwan. The outbreak of the pandemic had a significant impact on listed companies. The empirical results indicate a significant positive correlation between COVID-19 and discretionary accruals (DA). This suggests that during the pandemic, discretionary accruals tend to increase. This study proposes two explanations. First, under the influence of the pandemic, many companies manipulate earnings to maintain stock prices and achieve the expected outcomes of management. Second, to mitigate the impact of the pandemic, many companies choose to go public or list during this period, requiring them to maintain stable earnings. In order to achieve earnings stability, management has an incentive to manipulate earnings to meet their goals.

目 錄

中文摘要 ----------------------------------------------------------------------------- i
英文摘要 ----------------------------------------------------------------------------- ii
誌謝 ----------------------------------------------------------------------------- iii
目錄 ----------------------------------------------------------------------------- iv
表目錄 ----------------------------------------------------------------------------- v
壹、 緒論 --------------------------------------------- 1
貳、 文獻探討 --------------------------------------------- 5
一、 關鍵查核事項 --------------------------------------------- 5
二、 審計品質 --------------------------------------------- 8
參、 研究方法 --------------------------------------------- 9
一、 樣本選取 --------------------------------------------- 9
二、 實證模型與變數定義 -------------------------------------------- 9
肆、 實證結果與分析 --------------------------------------------- 12
一 描述性統計分析 --------------------------------------------- 12
二 相關性分析 --------------------------------------------- 13
三 迴歸結果 --------------------------------------------- 17
伍、 結論 --------------------------------------------- 21
參考文獻 ----------------------------------------------------------------------------- 22
 表 目 錄
表一 描述性統計------------------------------------------------------------------------ 13
表二 相關性分析(裁決應計)---------------------------------------------------------- 15
表三 相關性分析(重編財報)---------------------------------------------------------- 16
表四 迴歸結果分析之一--------------------------------------------------------------- 19
表五 迴歸結果分析之二---------------------------------------------------------------- 20

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