The Relationship Among Organizational Characteristics, Financial Slack and Quality Accruals -Medical Colleges Case in Taiwan

• Main Authors: Jung-ping Lin, 林中平
• Other Authors: none
• Format: Others
• Language: zh-TW
• Published: 2010
• Online Access: http://ndltd.ncl.edu.tw/handle/55640675787577684999

碩士 === 國立中正大學 === 企業管理所 === 98 === As economy develops rapidly, there is an increasing demand for higher education and rapid expansion of universities, yet the funding for education is not increased relatively. This would result in limited amount of funding distributed to private universities. Private universities are legal entities established according to the Private School Act. Unlike profit-seeking enterprises that focus on profit-seeking as a managerial goal, private universities tend to use earnings management for window dressing to obtain government aids. They may actively acquire grants for school facilities through using quality accruals to manipulate accounting and financial reports. This study aims to analyze the relationship between financial slack and quick ratio with discretionary accruals in private medical universities. In addition, because the schools have different organizational characteristics, this study also investigates whether the organizational characteristics are related to the quality accruals. The sample of this study includes seventeen private medical universities granted with awards or subsidies from the Education Ministry. The data of financial statements certified by accountants were manually downloaded from the each university website from 2004 to 2008. Incomplete information were deleted. The total samples are 80 cases. Research findings of this study are as follows: 1.The relationship between organizational characteristics and quality accruals in private medical universities is significantly positive correlation. 2.The relationship between the financial slack and quality accruals in private medical universities also is significantly positive correlation. 3.With the organizational characteristics added, the relationship between financial slack and quality accruals in private medical universities can be reinforced. 4.There is significant diffirence in the relationship between financial slack and quality accruals of private medical universities because of the change of national accounting policy in 2007.