Family Firm and Information Disclosure to impact Earnings Management
碩士 === 國立雲林科技大學 === 財務金融系碩士班 === 100 === In recent years, there is a series of business fraud happened around the world. Since most of the industries in Taiwan are family business, fraud events repeatedly happen over time. Therefore, investors not only lose their confidence in business because of th...
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ndltd-TW-100YUNT53040052015-10-13T21:55:44Z http://ndltd.ncl.edu.tw/handle/42038348039262895196 Family Firm and Information Disclosure to impact Earnings Management 家族企業與資訊揭露對盈餘管理的影響 Har-cheng Tsai 蔡濠丞 碩士 國立雲林科技大學 財務金融系碩士班 100 In recent years, there is a series of business fraud happened around the world. Since most of the industries in Taiwan are family business, fraud events repeatedly happen over time. Therefore, investors not only lose their confidence in business because of the situation but also improve their demands in information of business management greatly. In 2003, stock exchange and GreTai securities market entrusted securities & future institutes to develop a "information disclosure evaluation system"; the execution of the system will definitely put pressure on the information-disclosing phenomenon. Evidence has it that the degree of revenue management in family business is higher than the business which are not run by a family. According to past studies, there has been a lower rate of information disclosing in family business, especially when the evaluation result is lower; in this case, revenue management will be more efficient than the family business whose evaluation result is better. In other words, the family business'' managers could adjust revenue management when they face the operation problem. Thus, having effectiveness in information disclosure and evaluation system could avoid managers from manipulating revenue and cheating on the investors. none 劉志良 2012 學位論文 ; thesis 45 zh-TW |
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碩士 === 國立雲林科技大學 === 財務金融系碩士班 === 100 === In recent years, there is a series of business fraud happened around the world. Since most of the industries in Taiwan are family business, fraud events repeatedly happen over time. Therefore, investors not only lose their confidence in business because of the situation but also improve their demands in information of business management greatly. In 2003, stock exchange and GreTai securities market entrusted securities & future institutes to develop a "information disclosure evaluation system"; the execution of the system will definitely put pressure on the information-disclosing phenomenon. Evidence has it that the degree of revenue management in family business is higher than the business which are not run by a family. According to past studies, there has been a lower rate of information disclosing in family business, especially when the evaluation result is lower; in this case, revenue management will be more efficient than the family business whose evaluation result is better. In other words, the family business'' managers could adjust revenue management when they face the operation problem. Thus, having effectiveness in information disclosure and evaluation system could avoid managers from manipulating revenue and cheating on the investors.
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author2 |
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author_facet |
none Har-cheng Tsai 蔡濠丞 |
author |
Har-cheng Tsai 蔡濠丞 |
spellingShingle |
Har-cheng Tsai 蔡濠丞 Family Firm and Information Disclosure to impact Earnings Management |
author_sort |
Har-cheng Tsai |
title |
Family Firm and Information Disclosure to impact Earnings Management |
title_short |
Family Firm and Information Disclosure to impact Earnings Management |
title_full |
Family Firm and Information Disclosure to impact Earnings Management |
title_fullStr |
Family Firm and Information Disclosure to impact Earnings Management |
title_full_unstemmed |
Family Firm and Information Disclosure to impact Earnings Management |
title_sort |
family firm and information disclosure to impact earnings management |
publishDate |
2012 |
url |
http://ndltd.ncl.edu.tw/handle/42038348039262895196 |
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