Title page for 86421033


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Student Number 86421033
Author Ya-Hsun Yeh(葉雅薰)
Author's Email Address No Public.
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Department Business Administration
Year 1998
Semester 2
Degree Master
Type of Document Master's Thesis
Language zh-TW.Big5 Chinese
Title
Date of Defense
Page Count 56
Keyword

No Any Keyword Information.

Abstract
Table of Content 目錄
第壹章 緒論3
第一節 研究動機與目的3
第二節 研究貢獻與限制5
第三節 論文架構6
第貳章 文獻探討8
第一節 代理理論8
第二節 盈餘操縱動機之文獻回顧9
第三節 股權結構與外部監督功能12
第四節 債權結構之監督功能17
第五節 盈餘管理之操縱工具與衡量方法18
第參章 研究方法28
第一節 變數定義與研究假說28
第二節 選樣設計與資料來源35
第三節 研究方法35
第肆章 實證分析與結果37
第一節 改組公司之盈餘管理與監督機制的敘述統計分析37
第二節 操縱動機與監督機制對盈餘管理之影響
-改組類型(一)公司41
第三節 操縱動機與監督機制對盈餘管理之影響
-改組類型(二)公司46
第伍章 結論與建議49
第一節 結論49
第三節 研究建議52
參考文獻52
圖表目錄
表3- 1:研究變數之衡量與預期正負向關係34
表4- 1:敘述統計分析39
表4- 2:財務困難樣本之迴歸分析44
表4- 3:聯屬持股樣本之迴歸分析47
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Advisor
  • (蔡文賢)
  • (陳錦村)
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