| Summary: | 碩士 === 國立雲林科技大學 === 會計系研究所 === 99 === Today’s enterprises gradually into the separation of ownership and management from the investor and manager. However, the situation in enterprise’s management and ownership are separation .The company managements make the earnings management to enhance their profits. It’s possible to maintain the company’s interest to make earnings management. This paper is research the structure of company’s manager、debt ratio and prior year reported income. Mangers will make earnings management actively to enhance their profits or not. We find that (1) when company structure of manager are lower, they will not make earnings management because their own profits as expected, it’s negative relationship but not significant, the reason maybe agency problems-managers are transient staff.(2)In order to pay debt interest, earnings will decrease .When company managers have strong attempt at use high debt ratio to get company’s effect then get high payment. (3)The manager owning stocks rate and prior year reported income isn’t significant. The factor is variously influence depending on the different industry , or reducing agency problems by bonus to incentive company manager and shareholders as main consideration ,reduce the inappropriate behavior of own benefit.
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