競爭策略與實質盈餘管理關聯性之研究

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題名:	競爭策略與實質盈餘管理關聯性之研究 Competitive Strategy and Real Earnings Management
作者:	洪長億
貢獻者:	會計學系
關鍵詞:	競爭策略實質盈餘管理成本領導策略差異化策略 Competitive Strategy Real Earnings Management Cost Leadership Strategy Differentiation Strategy
日期:	2020
上傳時間:	2020-08-18 11:14:52 (UTC+8)
摘要:	本研究在於探討競爭策略對實質盈餘管理活動之影響，研究中以2014至2018年非金融上市(櫃)公司為對象，採Porter(1980)競爭策略分類方式為架構。實證結果指出，差異化策略公司較成本領導策略公司會採取實質盈餘管理方式調整報導盈餘。研究結果也顯示，增加成本領導策略程度會減少實質盈餘管理活動，然未發現差異化策略程度會影響實質盈餘管理活動。此結果隱含，採取成本領導策略之公司較不會以長期利益換取短期經營成果。 This study aims to examine whether competitive strategy affects firms’ real earnings management activities. To conduct this study, non-financial firms trading in the Taiwan and Taipei stock markets from 2014 to 2018 are used as the sample and Porter’s (1980) competitive strategy categories are used as the classification framework. The results demonstrate that firms adopting differentiation strategy engage in real earnings management more compared with those using the cost leadership strategy. Moreover, we find that, the more the company adopts the cost leadership strategy, the less it adjusts its reported earnings via real earnings management. Such findings imply that companies adopting the cost leadership strategy are less likely to boost their reported earnings at the expense of long-term benefits.
顯示於類別:	[會計學系暨研究所 ] 博碩士論文

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