A Study on the Relationship between Information Transparency and Earnings Management
| Autor: | Chang, Yu-Shan, 張瑜珊 |
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| Rok vydání: | 2014 |
| Druh dokumentu: | 學位論文 ; thesis |
| Popis: | 102 This study aims to examine the impact of corporate disclosures on the behavior of earnings management. Using disclosure assessment results issued by SFI (Securities and Futures Institute) to measure degree of transparency, as well as abnormal accruals and real earnings management models to calculate real earnings management indicators, this study finds that degree of transparency is negatively and significantly associated with real earnings management indicators, showing that companies with higher degree of disclosures are less likely to manipulate earnings. However, we do not find that degree of transparency is related to abnormal accounting accruals. Our results seem to lend support to the recent literature argument that companies tend to divert their earnings management approach from accounting accruals to real activity. |
| Databáze: | Networked Digital Library of Theses & Dissertations |
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