The Association of the Revision of New SFAS No. 10 between Accrual-based and Real Earnings Management
碩士 === 淡江大學 === 會計學系碩士班 === 102 === This research basically focuses on exploring the effect of SFAS No.10 (the Inventories) revised at 2009/01/01 (hereafter, new SFAS No.10) on the way that firms use of earnings management. The empirical sample consists of 9,560 firm-year observations for firms list...
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2014
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| Online Access: | http://ndltd.ncl.edu.tw/handle/2rg32e |
| Summary: | 碩士 === 淡江大學 === 會計學系碩士班 === 102 === This research basically focuses on exploring the effect of SFAS No.10 (the Inventories) revised at 2009/01/01 (hereafter, new SFAS No.10) on the way that firms use of earnings management. The empirical sample consists of 9,560 firm-year observations for firms listed on the Taiwan Security Exchange Corporation and GreTai Securities Market in Taiwan during 2004 to 2012. The empirical result shows: The level of accrual-based and real earnings management increased after the revised SFAS No. 10. The study suggests that after the revised SFAS No. 10, firms used more accrual-based and real earnings management to achieved earnings target. The study also finds that after the revised SFAS No. 10, the accrual-based and real earnings management present complementary relationship, suggesting that firms engage in earnings management not only accrual-based but also real earnings management.
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