當企業導入國際會計準則主管從事盈餘管理的意圖-應用計畫行為理論與道德強度探討
碩士 === 國立彰化師範大學 === 會計學系 === 99 === The company has to follow the regulations of Generally Accepted Accounting Principles (GAAP) when they prepare their financial statements. Apart from the GAAP, they also have to obey the legislations of the country and the country’s environmental culture. Therefo...
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| Format: | Others |
| Language: | zh-TW |
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2011
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| Online Access: | http://ndltd.ncl.edu.tw/handle/56998572566935305431 |
| Summary: | 碩士 === 國立彰化師範大學 === 會計學系 === 99 === The company has to follow the regulations of Generally Accepted Accounting Principles (GAAP) when they prepare their financial statements. Apart from the GAAP, they also have to obey the legislations of the country and the country’s environmental culture. Therefore different country has different GAAP. These different accounting policies will cost more expense when they prepare the consolidation financial statements based on they are located in different country. Therefore it is very important to have one accepted accounting standards in this global world.
Nowadays, the most be accepted accounting standards by countries is the International Financial Reporting Standards (IFRSs). However it also has a lot of difficulties when the countries adopt it, especially in the human management area. This research will further discuss the managers’ intention of earnings management when adopting IFRS.
This research use the Moral Intensity and the Theory of Planned Behavior presented by Ajzen(1980) as the foundation to discuss the managers’ intention of earnings management when adopting IFRS. Questionnaires are then taken by various enterprises' managerial administers. 106 effective questionnaires are then accounted for placed into the structural equation model (SEM) to confirm the hypotheses. The results are as follows:
(1) The managerial administers’ “moral intensity” has significant influence on the “intention of the earnings management” when adopting IFRS.
(2) The managerial administers’ “attitude toward the behavior of earnings management” has significant influence on the “intention of the earnings management” when adopting IFRS.
(3) The managerial administers’ “subjective norm of earnings management” has no significant influence on the “intention of the earnings management” when adopting IFRS.
(4) The managerial administers’ “perceived behavioral control of earnings management” has no significant influence on the “intention of the earnings management” when adopting IFRS.
(5) The managerial administers’ “intention of the earnings management” has significant influence on the “actual behavior of the earnings management” when adopting IFRS.
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