The Influence of the Professional Abilities, Risk Bearing and Ethics Awareness of Accounting Director on Earnings Management Willingness
| Autor: | Cheng-Tien Hsu, 許正典 |
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| Rok vydání: | 2008 |
| Druh dokumentu: | 學位論文 ; thesis |
| Popis: | 96 Accounting director is quite aware of the financial situation in the company. As a company in earnings management, the accounting director performs an important role. Recently, using personal characteristics to research earnings management willingness have become a new study. This research explores the influence of professional abilities, risk bearing and ethics awareness of accounting director on earning management willingness. We expected the findings of this study will help investors to judge earning quality in financial report by understanding personal characteristics of accounting director, and reducing the risk of wrong decision. Questionnaire survey method is adopted in the research. We carry out the sample testifying research on the 1,000 main manufactures in Taiwan area of year 2004 selected in Business Weekly magazine. Some major findings as followings: (1)The higher professional abilities of accounting director have no willingness on earnings management. (2)The higher risk bearing of accounting director have more willingness on earnings management. (3)The higher ethics awareness of accounting director has no willingness on earnings management. (4)Earnings management willingness on the professional abilities and ethics awareness of accounting director have partial interactive impact. (5)Earnings management willingness on risk bearing and ethics awareness of accounting director have interactive impact and statistically significant. (6)Earnings management willingness have social desirability bias generality. The regression analysis after adding “social desirability bias” are more statistically significant than original, and the degree of statistically significant have changed weak with decreasing legality. |
| Databáze: | Networked Digital Library of Theses & Dissertations |
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