Full metadata record
DC FieldValueLanguage
dc.contributor.author彭智偉en_US
dc.contributor.author楊朝旭en_US
dc.date.accessioned2016-12-27T06:27:31Z-
dc.date.available2016-12-27T06:27:31Z-
dc.date.issued2013en_US
dc.identifier.urihttp://hdl.handle.net/11536/132353-
dc.description.abstract國內一般公認會計原則規定企業財務報表需依照歸納成本制度編製,此規定使得製造業公司管理者有機會藉由囤積商品存貨來降低報導的銷貨成本,進而達成虛增報導盈餘的目標。本研究分析當國內製造業公司面臨報導負盈餘之情境時,管理者是否從事投機性過度生產行為以避免報導負盈餘。其次,鑑於控制股東與少數股東之間的股權代?問題普遍存在於國內上市企業,本研究亦分析控制股東控制權與現金流量權偏離程度,是否會影響製造業公司管?者從事投機性過度生產行為以避免報導負盈餘。本研究以2000年至2008年的國內上市及上櫃製造業公司為樣本進?分析,實證結果發現:製造業公司管理者傾向從事投機性過度生產行為以避免報導負盈餘;在控制股東控制權與現金流量權偏離程度越大的製造業公司,此現象又更為嚴重。zh_TW
dc.description.abstractAccording to Taiwan Generally Accepted Accounting Principles, absorption costing is the required inventory costing method for external financial reporting. Thus, managers can decrease reported cost of goods sold and increase reported income by engaging in excess production. This study aims to investigate whether managers of manufacturing firms resort to excess production (i.e., production in excess of market demand) to avoid reporting annual losses. In light of the fact that the most relevant agency problem may be the one between firms' controlling shareholders and minority shareholders in Taiwan, we also investigate whether managers have higher tendency to engage in opportunistic over-production behavior in order to avoid reporting annual losses when the ultimate controlling shareholder's ownership-control rights diverge. Using a sample of firms listed on the TSE or trading on Taiwan's OTC market from 2000 to 2008, we find that manufacturing firms engage in excess production in order to avoid reporting annual losses, and this phenomenon is more pronounced for manufacturing firms with larger degree of control-ownership disparity.en_US
dc.language.isozh_TWzh_TW
dc.subject過度生產行為zh_TW
dc.subject負盈餘zh_TW
dc.subject股權結構zh_TW
dc.subject控制權zh_TW
dc.subject現???權zh_TW
dc.subjectOver-production Behaviorzh_TW
dc.subjectNegative Earningszh_TW
dc.subjectOwnership Structurezh_TW
dc.subjectControl Rightszh_TW
dc.subjectCash Flow Rightszh_TW
dc.title避免報導負盈餘與過度生產行為關聯性之研究:論最終控制股東角色zh_TW
dc.identifier.journal管理與系統zh_TW
dc.identifier.journalJournal of Management and Systemsen_US
dc.citation.volume20en_US
dc.citation.issue4en_US
dc.citation.spage727en_US
dc.citation.epage753en_US
dc.contributor.departmentInstitute of Business and Managementen_US
dc.contributor.department經營管理研究所zh_TW
Appears in Collections:Journal of Management and System


Files in This Item:

  1. 10239863-201310-020004-727-753.pdf

If it is a zip file, please download the file and unzip it, then open index.html in a browser to view the full text content.