The relationship between stock ownership, rewards of directors and supervisors and real earnings quality.

• Main Authors: Hsieh,Kung-Hsiang, 謝公翔
• Other Authors: Lin,Chao-Ling
• Format: Others
• Language: zh-TW
• Published: 2015
• Online Access: http://ndltd.ncl.edu.tw/handle/51228551525486611721

碩士 === 長榮大學 === 經營管理研究所 === 103 === Earnings quality management in the literature very diverse, differ from much past with the abnormal accruals as a direction of research by surplus quality, this study collected in real earnings management to do the directors and supervisors to explore associated with the governance performance of the company, the study was to 2005-2012 publicly traded companies in the study sample and reference Dechow et al. (1998) and Roychowdhury (2006) to measure the substance of earnings management mode. The empirical result show that when ownership by board members have high holdings will be more in line with the interests of the company, reduce and shareholders the case of information asymmetry, earnings quality is better. And when the board members remuneration are high, they have to continue to have high salaries, and less to do damage to the company's situation, will reduce earnings manipulation, the company's earnings quality is better. However, in the cross-term of ownership by board members and board members remuneration demonstrate the earnings quality is worse, Guess they want to obtain more remunerations, so hold the motive of making the surplus also higher.