The study of relationship between the external financing and the earnings management

• Main Authors: Song-Wun Tu, 塗崧汶
• Other Authors: Yu-Chih Lin
• Format: Others
• Language: zh-TW
• Published: 2014
• Online Access: http://ndltd.ncl.edu.tw/handle/60336728679892844234

碩士 === 國立雲林科技大學 === 會計系 === 102 === Research on earnings management has been studied, research on external financing of mainly to Capital Increase by Cash Offerings (IPOs), As well as, earnings management using mostly discretionary accruals. Thus, This study of relationship between the external financing and the earnings management, external financing is divided into equity financing and debt financing and as the main research variables, earnings management divided into discretionary accruals and real earnings management and as the dependent variable. When the company conducting external financing actions is often using earnings management, in order to increase company value , improve the amount of financing and financing requirements, etc. This study is expected when the company external financing, the company will make use of earnings management to achieve their objectives. The empirical results are shown: when a company external financing discretionary accruals earnings will increase; when a company external financing and not all cases of really earnings management, when the poor financial position of the company and be debt-related financing actions will use real earning management. This study provides, the company will use the financing actions, whether the financial statements of earnings management, as well as, earnings management actions when financing will be used.