A Study of the Relationship between Internal Control and Earning Management: Evidence from Listed Companies in China
碩士 === 國立高雄大學 === 亞太工商管理學系碩士班 === 103 === Unlike most previous studies of internal control and earning management which adopt the data from listed companies in Taiwan, this study examine Chinese A-share listed company in non-financial industry in Shanghai and Shenzhen, and investigate the relation b...
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ndltd-TW-103NUK050260182019-05-15T22:17:01Z http://ndltd.ncl.edu.tw/handle/9f3q8y A Study of the Relationship between Internal Control and Earning Management: Evidence from Listed Companies in China 內部控制與盈餘管理關聯性之研究─以中國上市公司為例 Bo-Yu Lu 盧柏宇 碩士 國立高雄大學 亞太工商管理學系碩士班 103 Unlike most previous studies of internal control and earning management which adopt the data from listed companies in Taiwan, this study examine Chinese A-share listed company in non-financial industry in Shanghai and Shenzhen, and investigate the relation between internal control and earning management. Additionally, this study takes discretionary accruals and recognition of small net profit as measures to do an empirical research on earning management. This study result reveals that there is a significant positive correlation between discretionary accruals and internal control weaknesses, but discretionary accruals have no significant correlation with both internal control improvement and the type of internal control weaknesses; besides, recognition of small net profit is significantly associated with the type of internal control weaknesses, but has no significant correlation with internal control weaknesses and internal control improvement. Finally, this study concludes that more internal control weaknesses and its severity bring more earning management. Yi-Ling Chen 陳宜伶 2015 學位論文 ; thesis 55 zh-TW |
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碩士 === 國立高雄大學 === 亞太工商管理學系碩士班 === 103 === Unlike most previous studies of internal control and earning management which adopt the data from listed companies in Taiwan, this study examine Chinese A-share listed company in non-financial industry in Shanghai and Shenzhen, and investigate the relation between internal control and earning management. Additionally, this study takes discretionary accruals and recognition of small net profit as measures to do an empirical research on earning management.
This study result reveals that there is a significant positive correlation between discretionary accruals and internal control weaknesses, but discretionary accruals have no significant correlation with both internal control improvement and the type of internal control weaknesses; besides, recognition of small net profit is significantly associated with the type of internal control weaknesses, but has no significant correlation with internal control weaknesses and internal control improvement. Finally, this study concludes that more internal control weaknesses and its severity bring more earning management.
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author2 |
Yi-Ling Chen |
author_facet |
Yi-Ling Chen Bo-Yu Lu 盧柏宇 |
author |
Bo-Yu Lu 盧柏宇 |
spellingShingle |
Bo-Yu Lu 盧柏宇 A Study of the Relationship between Internal Control and Earning Management: Evidence from Listed Companies in China |
author_sort |
Bo-Yu Lu |
title |
A Study of the Relationship between Internal Control and Earning Management: Evidence from Listed Companies in China |
title_short |
A Study of the Relationship between Internal Control and Earning Management: Evidence from Listed Companies in China |
title_full |
A Study of the Relationship between Internal Control and Earning Management: Evidence from Listed Companies in China |
title_fullStr |
A Study of the Relationship between Internal Control and Earning Management: Evidence from Listed Companies in China |
title_full_unstemmed |
A Study of the Relationship between Internal Control and Earning Management: Evidence from Listed Companies in China |
title_sort |
study of the relationship between internal control and earning management: evidence from listed companies in china |
publishDate |
2015 |
url |
http://ndltd.ncl.edu.tw/handle/9f3q8y |
work_keys_str_mv |
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