The effects of the information disclosure on the relationship between free cash flow and earnings management
碩士 === 國立彰化師範大學 === 財務金融技術學系 === 103 === This study aims to investigate the influence of information disclosure on the relationship between free cash flow and earnings management. Managers’ earnings management behaviors are always required in corporations. For this reason, the research looked into l...
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Other Authors: | |
Format: | Others |
Language: | zh-TW |
Published: |
2014
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Online Access: | http://ndltd.ncl.edu.tw/handle/53082054069306997633 |
Summary: | 碩士 === 國立彰化師範大學 === 財務金融技術學系 === 103 === This study aims to investigate the influence of information disclosure on the relationship between free cash flow and earnings management. Managers’ earnings management behaviors are always required in corporations. For this reason, the research looked into listed corporations from 2005 to 2013 in Taiwan and explored the influence of information disclosure on the relationship of free cash flow to earnings management. The samples were divided into four groups according to their growth rate and free cash flow. The results showed that, in corporations with high free cash flow and high growth rate, information transparency enhances good earnings management behavior.
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