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dc.contributor.author曾乾豪en_US
dc.contributor.author王怡心en_US
dc.contributor.author王雅青en_US
dc.contributor.author薛敏正en_US
dc.date.accessioned2016-12-27T06:27:41Z-
dc.date.available2016-12-27T06:27:41Z-
dc.date.issued2015en_US
dc.identifier.urihttp://hdl.handle.net/11536/132399-
dc.description.abstract本研究以台灣新上市公司為對象,探討內部控制缺失與財務報表品質間之關連性,並同時以實質盈餘管理絕對值與裁決性應計數絕對值作為財務報表品質之替代變數。實證結果顯示,公司內部控制缺失與實質盈餘管理絕對值和裁決性應計數絕對值皆呈現顯著正向關聯,亦即存有內部控制缺失的公司其財務報表品質較差。zh_TW
dc.description.abstractThis study examines the association between the internal control weakness and the quality of financial reports for Taiwan IPOs. Using the absolute values of real earnings management and the absolute values of discretionary accruals as the measure of the quality of financial reports, the empirical results have shown that internal control weakness is positively related to the absolute value of real earnings management and the absolute value of discretionary accruals. Therefore, those firms characterized by internal control weaknesses have poorer quality of financial statements than other firms.en_US
dc.language.isozh_TWzh_TW
dc.subject內部控制缺失zh_TW
dc.subject裁決性應計數zh_TW
dc.subject實質盈餘管理zh_TW
dc.subject財務報表品質zh_TW
dc.subjectInternal Control Weaknesszh_TW
dc.subjectDiscretionary Accrualszh_TW
dc.subjectReal Earnings Managementzh_TW
dc.subjectThe Quality of Financial Reportzh_TW
dc.title內部控制缺失與財務報表品質間之關聯性-來自新上市公司的證據zh_TW
dc.identifier.journal管理與系統zh_TW
dc.identifier.journalJournal of Management and Systemsen_US
dc.citation.volume22en_US
dc.citation.issue3en_US
dc.citation.spage303en_US
dc.citation.epage337en_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


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