我國銀行業從事關係人交易與盈餘管理之關聯性

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研究生：	陳冠至 Kuan-Chih Chen
論文名稱：	我國銀行業從事關係人交易與盈餘管理之關聯性 The Association between Related Party Transactions and Earnings Management of Taiwan's Banking Industry
指導教授：	盧佳琪 Chia-Chi Lu
口試委員:
學位類別：	碩士 Master
系所名稱：	管理學院 - 會計研究所 Graduate Institute of Accounting
論文出版年：	2018
畢業學年度：	106
語文別：	中文
論文頁數：	60
中文關鍵詞：	關係人交易、文字探勘、盈餘管理、裁決性應計、盈餘平穩化
相關次數：	點閱：17 下載：0
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近期永豐金弊案連續爆發，一連串弊案皆與關係人交易有關，同時在企業財務報表中之文字揭露內容亦因許多文獻皆說明文字是一項具資訊內涵之資訊，加之隨著科技技術的演進，文字探勘的技術亦日趨成熟且日漸備受重視，因此本研究以文字探勘之技術蒐集我國102年至106年銀行業財報中關係人交易性質之資料，並與同為舞弊紅旗之可能因素-盈餘管理做關聯性測試，實證結果發現我國銀行業較會在有進行高層指示關係人交易時，進行較向下且較大幅度之盈餘管理，另經將銀行業做類別區分後，研究結果也發現家族銀行亦較會在有進行高層指示關係人交易時，進行較向下且較大幅度之盈餘管理，其中較特別的是，在其餘銀行類別從事高層指示姻血親交易時幾乎與盈餘管理無顯著關聯，而家族銀行則是會在有從事高層指示姻血親交易時，較會進行大幅度的盈餘管理。

The recent Bank Sinopac fraud case occurred in succession. A series of corruption cases were related to related party transactions. At the same time, the text disclosure in the company’s financial statements was also explained by many literatures that the text disclosure was an information with information content. As the evolution of text mining and textual analysis technology has become more and more mature and has received increasing attention, this study uses text mining techniques to collect data on the nature of the transactions in the banking industry in Taiwan from 2013 to 2017. The empirical results show that Taiwan's banking industry manipulate earnings downward and manipulate earnings greatly when there are related party transactions, especially tone at the top. It was also found that the family bank also manipulate earnings downward and manipulate earnings greatly when there were related party transactions, especially tone at the top.

摘要 ................................ ................................ ................................ ................................ ......... I
ABSTRACT ................................ ................................ ................................ ............................... II
目錄 ................................ ................................ ................................ ................................ ....... III
表目錄 ................................ ................................ ................................ ................................ ... IV
壹、緒論 ................................ ................................ ................................ ................................ 1
1.1 研究動機 研究動機 ................................ ................................ ................................ ................................ . 1
1.2 研究目的 研究目的 ................................ ................................ ................................ ................................ . 2
1.3 研究貢獻 研究貢獻 ................................ ................................ ................................ ................................ . 3
貳、文獻回顧與假說發展 貳、文獻回顧與假說發展 貳、文獻回顧與假說發展 ................................ ................................ ................................ ....... 4
2.1關係人交易之性質 關係人交易之性質 關係人交易之性質 關係人交易之性質 ................................ ................................ ................................ ................. 4
2.2 文字探勘 文字探勘 ................................ ................................ ................................ ................................ . 6
2.3 盈餘管理 盈餘管理 ................................ ................................ ................................ ................................ . 7
2.4 假說發展 假說發展 ................................ ................................ ................................ ................................ . 8
參、研究方法 ................................ ................................ ................................ ....................... 10
3.1 樣本選取與資料來源 樣本選取與資料來源 樣本選取與資料來源 ................................ ................................ ................................ ........... 10
3.2 樣本描述 樣本描述 ................................ ................................ ................................ ............................... 12
3.3 研究設計 研究設計 ................................ ................................ ................................ ............................... 23
肆、實證結果與分析 肆、實證結果與分析 ................................ ................................ ................................ ............ 25
4.1 裁決性放款備抵壞帳之估計 裁決性放款備抵壞帳之估計 裁決性放款備抵壞帳之估計 裁決性放款備抵壞帳之估計 ................................ ................................ ............................... 25
4.2 銀行業及各類別從事盈餘管理之情況 銀行業及各類別從事盈餘管理之情況 銀行業及各類別從事盈餘管理之情況 銀行業及各類別從事盈餘管理之情況 銀行業及各類別從事盈餘管理之情況 銀行業及各類別從事盈餘管理之情況 ................................ ................................ ....... 26
4.3 各類銀行從事高層指示關係人交易與盈餘管理之聯性 各類銀行從事高層指示關係人交易與盈餘管理之聯性 各類銀行從事高層指示關係人交易與盈餘管理之聯性 各類銀行從事高層指示關係人交易與盈餘管理之聯性 各類銀行從事高層指示關係人交易與盈餘管理之聯性 各類銀行從事高層指示關係人交易與盈餘管理之聯性 各類銀行從事高層指示關係人交易與盈餘管理之聯性 各類銀行從事高層指示關係人交易與盈餘管理之聯性 ................................ ............... 30
伍、結論與建議 伍、結論與建議 ................................ ................................ ................................ ................... 50
5.1 結論 ................................ ................................ ................................ ................................ ....... 50
5.2 未來研究建議 未來研究建議 ................................ ................................ ................................ ....................... 51
參考文獻 ................................ ................................ ................................ .............................. 52
                                

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