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dc.contributor.author張森河en_US
dc.contributor.author黃劭彥en_US
dc.contributor.author王登仕en_US
dc.contributor.author康照宗en_US
dc.date.accessioned2016-12-27T06:27:43Z-
dc.date.available2016-12-27T06:27:43Z-
dc.date.issued2016en_US
dc.identifier.urihttp://hdl.handle.net/11536/132411-
dc.description.abstract產業競爭密度在廠商的經營策略中扮演著相當重要的地位,不僅影響經理人在管理策略的應用,更甚者影響廠商的獲利。財報資訊為公司內部經理人與外部利益關係人的溝通橋樑,傳遞了公司獲利情形以及目前經營狀況。然而,在產業競爭日趨提升情況下,導致廠商獲利逐漸被壓縮,因此誘使經理人有動機進行盈餘管理。致使本研究試圖從Porter的產業競爭密度為研究基礎並區分出實際產業競爭密度以及潛在產業競爭密度,隨後檢視產業競爭密度與經理人盈餘管理兩者間之關係。就實際競爭密度而言,本研究發現產業營收成長率與盈餘管理呈現正向的顯著關係;產業集中度則與盈餘管理程度呈現負向的顯著關係。就潛在競爭密度而言,結果顯示產業進入成本愈高,經理人盈餘管理程度愈低。另外,在考量產業進入成本後,當產業 進入成本高於特定臨界值時,高產業集中度會轉變成高競爭密度的現象,並使經理人更容易進行盈餘管理。zh_TW
dc.description.abstractIndustry competition plays an important role in management strategy; it not only affects the application of management strategy but also on profits of the firm. Earnings information creates a bridge that connects different contract parties involved in a transactions or economic activity. However, enhance on competition result in profit reduction and induce manager have motivation to manipulate earnings. Therefore we try to exam how competition effects on earnings management bass on industry competition density which proposal by Porter. The result as follows: 1) from the perspective of real competition: lower (higher) magnitude on earnings management appears when firm stay in higher concentration industry (industry growth rate). 2) from the perspective of potential competition lower magnitude on earnings management appears when firm higher in entry cost. 3) the relationship between industry concentration and earnings management is dependent on entry cost.en_US
dc.language.isozh_TWzh_TW
dc.subject產業競爭密度zh_TW
dc.subject盈餘管理zh_TW
dc.subject實際競爭密度zh_TW
dc.subject潛在競爭密度zh_TW
dc.subjectCompetition Densityzh_TW
dc.subjectEarnings Managementzh_TW
dc.subjectReal Competition Densityzh_TW
dc.subjectPotential Competition Densityzh_TW
dc.title產業競爭與盈餘管理zh_TW
dc.identifier.journal管理與系統zh_TW
dc.identifier.journalJournal of Management and Systemsen_US
dc.citation.volume23en_US
dc.citation.issue1en_US
dc.citation.spage107en_US
dc.citation.epage135en_US
dc.contributor.departmentInstitute of Business and Managementen_US
dc.contributor.department經營管理研究所zh_TW
顯示於類別:管理與系統


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