The Impact of Convergence to IFRSs on Earnings Management-The case of Inventory Costs

碩士 === 國立成功大學 === 財務金融研究所碩士在職專班 === 102 === In our research, we want to know whether managers use overproduction to manipulate earnings before and after IFRS was implemented. We use ROA as our threshold of suspect year sample and use multiple regression to analyze it. Our results show insignificant...

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Bibliographic Details
Main Authors:	Ching-TienCheng, 鄭靜瑱
Other Authors:	Tsing-Zai Wu
Format:	Others
Language:	zh-TW
Published:	2014
Online Access:	http://ndltd.ncl.edu.tw/handle/s7z257

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spelling	ndltd-TW-102NCKU53040612019-05-15T21:42:47Z http://ndltd.ncl.edu.tw/handle/s7z257 The Impact of Convergence to IFRSs on Earnings Management-The case of Inventory Costs 國際會計準則對盈餘管理的影響-以存貨成本為例 Ching-TienCheng 鄭靜瑱碩士國立成功大學財務金融研究所碩士在職專班 102 In our research, we want to know whether managers use overproduction to manipulate earnings before and after IFRS was implemented. We use ROA as our threshold of suspect year sample and use multiple regression to analyze it. Our results show insignificant results after adding electronics industry variable. However, after adding industry variable, our suspect yearly firm samples in 2012 show to be negative relation. Beyond our expectations, Overproduction is less severe in 2012 than in 2013. Tsing-Zai Wu 吳清在 2014 學位論文 ; thesis 39 zh-TW
collection	NDLTD
language	zh-TW
format	Others
sources	NDLTD
description	碩士 === 國立成功大學 === 財務金融研究所碩士在職專班 === 102 === In our research, we want to know whether managers use overproduction to manipulate earnings before and after IFRS was implemented. We use ROA as our threshold of suspect year sample and use multiple regression to analyze it. Our results show insignificant results after adding electronics industry variable. However, after adding industry variable, our suspect yearly firm samples in 2012 show to be negative relation. Beyond our expectations, Overproduction is less severe in 2012 than in 2013.
author2	Tsing-Zai Wu
author_facet	Tsing-Zai Wu Ching-TienCheng 鄭靜瑱
author	Ching-TienCheng 鄭靜瑱
spellingShingle	Ching-TienCheng 鄭靜瑱 The Impact of Convergence to IFRSs on Earnings Management-The case of Inventory Costs
author_sort	Ching-TienCheng
title	The Impact of Convergence to IFRSs on Earnings Management-The case of Inventory Costs
title_short	The Impact of Convergence to IFRSs on Earnings Management-The case of Inventory Costs
title_full	The Impact of Convergence to IFRSs on Earnings Management-The case of Inventory Costs
title_fullStr	The Impact of Convergence to IFRSs on Earnings Management-The case of Inventory Costs
title_full_unstemmed	The Impact of Convergence to IFRSs on Earnings Management-The case of Inventory Costs
title_sort	impact of convergence to ifrss on earnings management-the case of inventory costs
publishDate	2014
url	http://ndltd.ncl.edu.tw/handle/s7z257
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The Impact of Convergence to IFRSs on Earnings Management-The case of Inventory Costs

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