The Impact of Group Firm On The Association Between Related Party Transaction and Discretionary Revenues
碩士 === 國立臺北大學 === 會計學系 === 99 === In Taiwan, many its has over listed company of group enterprise, is may will through relationship people, and non-relationship people and the real transactions way to for earning manipulation management. In Taiwan, it is quite rich about earning management of relate...
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ndltd-TW-099NTPU03850572015-10-13T20:08:44Z http://ndltd.ncl.edu.tw/handle/91579005470082676422 The Impact of Group Firm On The Association Between Related Party Transaction and Discretionary Revenues 集團企業對關係人交易與裁決性收入關聯性之影響 CHEN JIN-LUNG 陳錦龍 碩士 國立臺北大學 會計學系 99 In Taiwan, many its has over listed company of group enterprise, is may will through relationship people, and non-relationship people and the real transactions way to for earning manipulation management. In Taiwan, it is quite rich about earning management of related research, and reconnaissance earning management of literature mostly discussion Jones model, and Modified Jones model as estimated discretionary accruals. Group enterprise is will through estimated discretionary Accruals to for earning manipulation behavior. However, Jones model, Modified Jones model is that it is the best detection of earnings management model, is rarely discussed in the literature. Group enterprise in the face of poor profit or when you attempt to empty the assets, based on the General investment environment of information asymmetry in Agency problems and, might use of complex "people trading" earnings management; after the many corporate fraud cases, became the focus of corporate governance. Detect earnings management is an external one important part of corporate governance, and the merits of the reconnaissance model is affecting the quality of marking of earning management, therefore raised the motivation of the study. This research intends to reference Stubben (2010) award of discretionary revenues model to study whether domestic group companies through relationship person way of earnings management in sales, and explain differences between Jones and discretionary revenues model and its extension model in it. Through a variety of research methods, discuss discretionary revenues model is able to detect the relationship between earnings management and the Group of people associated transactions, prevent improper earnings management and the company as a company reference of early-warning mechanism. Huang, Chunghuey 黃瓊慧 2011 學位論文 ; thesis 49 zh-TW |
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碩士 === 國立臺北大學 === 會計學系 === 99 === In Taiwan, many its has over listed company of group enterprise, is may will through relationship people, and non-relationship people and the real transactions way to for earning manipulation management. In Taiwan, it is quite rich about earning management of related research, and reconnaissance earning management of literature mostly discussion Jones model, and Modified Jones model as estimated discretionary accruals. Group enterprise is will through estimated discretionary Accruals to for earning manipulation behavior. However, Jones model, Modified Jones model is that it is the best detection of earnings management model, is rarely discussed in the literature. Group enterprise in the face of poor profit or when you attempt to empty the assets, based on the General investment environment of information asymmetry in Agency problems and, might use of complex "people trading" earnings management; after the many corporate fraud cases, became the focus of corporate governance. Detect earnings management is an external one important part of corporate governance, and the merits of the reconnaissance model is affecting the quality of marking of earning management, therefore raised the motivation of the study.
This research intends to reference Stubben (2010) award of discretionary revenues model to study whether domestic group companies through relationship person way of earnings management in sales, and explain differences between Jones and discretionary revenues model and its extension model in it. Through a variety of research methods, discuss discretionary revenues model is able to detect the relationship between earnings management and the Group of people associated transactions, prevent improper earnings management and the company as a company reference of early-warning mechanism.
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author2 |
Huang, Chunghuey |
author_facet |
Huang, Chunghuey CHEN JIN-LUNG 陳錦龍 |
author |
CHEN JIN-LUNG 陳錦龍 |
spellingShingle |
CHEN JIN-LUNG 陳錦龍 The Impact of Group Firm On The Association Between Related Party Transaction and Discretionary Revenues |
author_sort |
CHEN JIN-LUNG |
title |
The Impact of Group Firm On The Association Between Related Party Transaction and Discretionary Revenues |
title_short |
The Impact of Group Firm On The Association Between Related Party Transaction and Discretionary Revenues |
title_full |
The Impact of Group Firm On The Association Between Related Party Transaction and Discretionary Revenues |
title_fullStr |
The Impact of Group Firm On The Association Between Related Party Transaction and Discretionary Revenues |
title_full_unstemmed |
The Impact of Group Firm On The Association Between Related Party Transaction and Discretionary Revenues |
title_sort |
impact of group firm on the association between related party transaction and discretionary revenues |
publishDate |
2011 |
url |
http://ndltd.ncl.edu.tw/handle/91579005470082676422 |
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