skip to main content
Language:
Search Limited to: Search Limited to: Resource type Show Results with: Show Results with: Search type Index

Earnings Management of Firms Just Meeting Zero-earnings Thresholds: The Stakeholders’ Perspective

Corporate Management Review, 2015-12, Vol.35 (2), p.31-79

Copyright Higher Education Publishing Co. Ltd. 2015 ;ISSN: 1028-7310

Full text available

Citations Cited by
  • Title:
    Earnings Management of Firms Just Meeting Zero-earnings Thresholds: The Stakeholders’ Perspective
  • Author: 李淑華(Shu-Hua Lee) ; 簡雪芳(Hsueh-Fang Chien) ; 蔡彥卿(Yann-Ching Tsai) ; 張玲玲(Ling-Ling Chang)
  • Subjects: Accounting firms ; Audits ; Behavior ; Boards of directors ; Chief executive officers ; Corporate governance ; Earnings management ; Financial reporting ; Institutional investments ; Stakeholders ; Studies
  • Is Part Of: Corporate Management Review, 2015-12, Vol.35 (2), p.31-79
  • Description: 本文以兩項觀點 (公司治理與審計品質將增加監控且降低盈餘管理之觀點，以及分析各利害關係人決策與企業決策關係之觀點)，探討董事長兼任總經理、獨立董監事、機構法人持股與大型會計師事務所查核與零盈餘門檻操控行為之關係。實證結果顯示獨立董監席次比率及機構法人持股比率，皆與零盈餘門檻操控為顯著正相關，而審計品質 (以四大會計師事務所查核衡量) 及董事長兼任總經理則與零盈餘門檻操控間不存在顯著關聯。該實證結果傾向支持由利害關係人決策與企業決策觀點解釋企業零盈餘門檻操控行為。本文並以Jacob and Jorgensen (2007) 之研究設計，發現台灣上市 (櫃) 公司存在會計年度年盈餘分配圖在零盈餘門檻附近存在不連續現象；另估計剛跨越零盈餘門檻公司 (小額正年盈餘公司組) 之實質盈餘管理與異常裁量性應計數，兩項平均值皆不顯著異於零，該結果與本文主張零盈餘門檻操控為小金額損益操控之想法一致。
  • Publisher: Taiwan: 交通大學
  • Language: English;Chinese
  • Identifier: ISSN: 1028-7310
  • Source: AUTh Library subscriptions: ProQuest Central
Back to results list
INSPIRE LIBRARY - TON DUC THANG UNIVERSITY (84-028) 37 755 057 Feedback
19 Nguyen Huu Tho St. Dist.7, HCM thuvien@tdtu.edu.vn

Copyright © 2017 INSPIRE LIBRARY - TON DUC THANG UNIVERSITY

Searching Remote Databases, Please Wait