Applying Digital Analysis to Investigate the Relationship between Corporate Governance and Earnings Management: An Empirical Analysis of Publicly Listed Companies in Taiwan
| Autor: | Sheng-Fu Wu, Fengyi Lin |
|---|---|
| Rok vydání: | 2015 |
| Předmět: |
Marketing
Economics and Econometrics Earnings business.industry Strategy and Management Corporate governance Digital analysis Accounting Management Monitoring Policy and Law Management Information Systems Benford's law Earnings management Management of Technology and Innovation Phenomenon Management research Business |
| Zdroj: | Contemporary Management Research. 11:209-222 |
| ISSN: | 1813-5498 |
| DOI: | 10.7903/cmr.13144 |
| Popis: | This study applies Benford’s law to examines the earnings of companies publicly listed in Taiwan from 1993 to 2011 applying Benford’s law. The results show that, regardless of whether the company is profitable, the phenomenon of earnings management may be evident. Another interesting finding was is that the rounding-of-earnings phenomenon remains popular among Taiwan’s publicly listed companies, although the degree of earnings manipulation has declined with the gradual implementation of corporate governance mechanisms. Thus, we recommend that supervisory authorities enhance corporate governance regulations and mechanisms to minimize earnings management. Keywords: Benford’s Law, Earnings Management, Corporate Governance To cite this document: Fengyi Lin and Sheng-Fu Wu, "Applying Digital Analysis to Investigate the Relationship between Corporate Governance and Earnings Management: An Empirical Analysis of Publicly Listed Companies in Taiwan", Contemporary Management Research, Vol.11, No.3, pp. 209-222, 2015. Permanent link to this document: http://dx.doi.org/10.7903/cmr.13144 |
| Databáze: | OpenAIRE |
| Externí odkaz: |
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