Related Party Transactions and Earnings Performance Study of the Correlation －Taiwan Listed Construction Company

• Main Authors: PAN FENG LIEN, 潘鳳蓮
• Other Authors: 蕭子誼
• Format: Others
• Language: zh-TW
• Published: 2013
• Online Access: http://ndltd.ncl.edu.tw/handle/72169672896939745527

碩士 === 逢甲大學 === 經營管理碩士在職專班 === 101 === By using descriptive statistics, correlation analysis of linear analysis and residual analysis to explore the related party’s transactions on corporate earnings and firm performance, the purpose of this study is to analyze the effect between related party’s transactions and EPS and profit. This study shows the related effect between related parties’s the transaction information in listed construction company and EPS. The result shows the related party’s transactions relate to company profit. Except of the party sales, the party’s debt receivable check, buying on margin, and non-operating income are correlated to EPS. The results also found that not only the ratio of the related party’s debt receivable check showed 0.05 with significant positive, but also business performance showed a significant negative. It means the higher amount between company and the related party the lower the performance will be. The ratio of the related party’s debt receivable check and company performance shows a positive result when the control variables, included total assets, net income and current ordinary share capital, are at ratio of 0.01. In summary, this study expects the financial report user will have more ideas when doing evaluation of related party transactions.