题名

產業競爭與盈餘管理

并列篇名

Industry Competition and Earnings Management

作者

張森河(Shen-Ho Chang)；黃劭彥(Shaio Yan Huang)；王登仕(Teng-Shih Wang)；康照宗(Chao-Chung Kang)

关键词

產業競爭密度 ； 盈餘管理 ； 實際競爭密度 ； 潛在競爭密度 ； Competition Density ； Earnings Management ； Real Competition Density ； Potential Competition Density

期刊名称

管理與系統

卷期/出版年月

23卷1期（2016 / 01 / 01）

页次

107 - 135

内容语文

繁體中文
中文摘要

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。
英文摘要

Industry 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.
主题分类 基礎與應用科學 > 統計
社會科學 > 財金及會計學
社會科學 > 管理學
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