臺灣博碩士論文加值系統

自新冠疫情爆發以來，全球各大行業皆受到嚴重衝擊，許多企業也受到了不小的影響。本研究主要探討在新冠疫情影響前後企業的應計盈餘管理行為是否產生變化，先利用Modified Jones模型計算出應計盈餘管理變數作為應變數，再透過選取疫情前後數個年度並以時間序列方式區分後，利用迴歸模型實證疫情爆發前與後的變化。實證結果顯示出應計盈餘管理係數(|DA|)在疫情發生後與觀測變數呈現顯著負相關。因此，我們可以得出在疫情爆發後，各企業的盈餘管理行為均減少。

Since the outbreak of the new crown epidemic, major industries around the world have been severely impacted, and many companies have also been greatly affected. This study mainly explores whether the accrual earnings management behavior of enterprises has changed before and after the impact of the new crown epidemic. First, the Modified Jones model is used to calculate the accrual earnings management variable as a contingency variable, and then by selecting several years before and after the epidemic and distinguishing them in a time series manner Then, the regression model is used to demonstrate the changes before and after the outbreak. The empirical results show that the accrual earnings management coefficient (|DA|) is significantly negatively correlated with the observed variables after the outbreak. Therefore, we can conclude that after the outbreak of the epidemic, the earnings management behavior of each company decreased.

摘要 i
Abstract ii
誌謝 iii
目錄 iv
表目錄 v
圖目錄 vi
壹、緒論 1
一、研究背景與動機 1
二、研究目的 1
三、研究架構 1
貳、文獻探討及假說 3
一、文獻探討 3
二、假說建立 6
參、研究方法 7
一、樣本選取及資料來源 7
二、研究模型 7
三、研究步驟 8
四、實證模型及變數定義 8
肆、實證結果與分析 11
一、敘述性統計 11
二、相關性分析 18
三、迴歸分析 30
五、結論與建議 38
附錄、參考文獻 39

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