Relationship Between Financial Restatement and Earning Management

• Main Authors: CHIH-MIN HSU, 許智閔
• Other Authors: Ho-Lung Lee
• Format: Others
• Language: zh-TW
• Published: 101
• Online Access: http://ndltd.ncl.edu.tw/handle/54040736283796178634

碩士 === 國立高雄應用科技大學 === 會計系 === 100 === In the past decade, from the beginning of the Asian financial crisis, domestic and foreign enterprises shocking to many major financial crises: Enron, WorldCom, not only corporate stock to be greatly affected, but also influencing the entire market with the interests of investors. To refer its causes, except due to the corporate constitution is not perfect, the lack of sound supervision system specification a major shareholder、the board of directors and senior managers and people's behavior is the root of the problem is located. Therefore, how to strengthen the corporate governance mechanism is to become a top priority. The OECD (Economic Cooperation and Development) and of GMI (International business management evaluation company) and other agencies are included in the financial information and transparency "(Disclosure and Transparency) assessment enterprises," corporate governance "and the important variables, which shows its importance. Through corporate governance mechanisms should ensure that the quality of financial statements. Corporate financial restatement, the situation is the assessment of its financial information to expose the quality is the most direct and objective tool. To explore the financial restatement, the relevance of the indicators and corporate earnings management, this study is based on 2004 to 2010 years a total of seven years, the actual renumbering as a sample, do a comprehensive test of China public offering of these companies. To understand the relevance of the corporate financial restatement, and earnings management.