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研究生： 呂沅融
Lu, Yuan-Jung
論文名稱： 裁決性應計項目模型之評估
The Evaluation of Alternative Discretionary Accrual Models
指導教授： 簡金成
Chien, Chin-Chen
學位類別： 碩士
Master
系所名稱： 管理學院 - 會計學系
Department of Accountancy
論文出版年： 2014
畢業學年度： 102
語文別： 英文
論文頁數： 41
中文關鍵詞： 裁決性應計項目模型 、盈餘管理 、保守 、型一錯誤 、型二錯誤
外文關鍵詞： Discretionary accruals models, Earnings management, Conservative, Type I error, Type II error
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    • 本研究探討五種廣為被使用之裁決性應計項目模型之型一及型二錯誤。本研究將前五十大的美國公司依其會計政策區分為保守或非保守之公司並探討能最佳反映該公司會計政策屬性之模型。研究結果顯示DeAngelo (1986)、 Jones (1991)、 Dechow (1995)、 Kothari (2005)模型有型一錯誤， DeAngelo (1986)、 Jones (1991)、 Dechow (1995) 模型有型二錯誤。本研究發現Healy (1985)模型之型一及型二錯誤最少。

    This paper evaluates five discretionary accruals models that are commonly used in detecting earnings management, and identifies those that consistently reflect the nature of a company’s accounting policies. Specifically, this paper sheds light on the models with the fewest type I and II errors. Sample firms are classified into either conservative or non-conservative firms based on the nature of their accounting policies. The findings show that the models in DeAngelo (1986), Jones (1991), Dechow (1995) and Kothari (2005) appear to produce outcomes with type I errors, while those in DeAngelo (1986), Jones (1991), and Dechow (1995) yield outcomes with type II errors. The findings also indicate that the Healy (1985) model appears to produce results with the fewest type I and type II errors.

    Table of Contents 1. INTRODUCTON 1 2. LITERATURE REVIEW 4 2.1 Discretionary Accruals Models 4 2.2 Literature on Measurement Errors Regarding Different Versions of Discretionary Accruals Models 5 2.3 Type I or Type II Errors 9 3. PREDICTIONS 11 4. RESEARCH DESIGN AND VARIABLES MEASUREMENT 13 4.1 Research Design 13 4.2 Variable Measurements 14 4.3 Sample Selection 18 5. EMPIRICAL RESULTS 21 6. CONCLUSIONS AND SUGGESTIONS 29 REFERENCES 40 Tables Table 1 Sample Selection 19 Table 2 Industry Distribution 20 Table 3 Descriptive Statistics 22 Table 4 Discretionary Accruals - Time distribution 26 Table 5 Discretionary Accruals - Time distribution for the two extremely conservative firms 28 Appendix Appendix A Accounting Policies and Dichotomous Classification 31 Appendix B Collection of Measurement Errors 34 Appendix C Definitions of the Variables 38

    REFERENCES
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