Relation Between Financial Statement Fraud Involved in the SEC Investigation and Real Earnings Management

• Main Authors: Shou-Chin Chen, 陳首志
• Other Authors: Yung-I Lou
• Format: Others
• Language: zh-TW
• Published: 2015
• Online Access: http://ndltd.ncl.edu.tw/handle/73262119167473236701

碩士 === 靜宜大學 === 會計學系 === 103 === In recent years, frequent cases of fraud, whether the cause of the company was due to fraud management authorities to achieve financial goals and also manipulate earnings or weak corporate governance system itself is generated. The purpose of this study is to explore the essence of corporate earnings management and corporate fraud to sex. In this study, except in accordance with Cohen & Zarowin (2008) approach, the estimated surplus essence measure (Rem_index), and use Alam (2012) method, the fraud involved in the investigation as well as the FSC is divided into four time periods and establish an empirical model , were compared with normal company fraud company at different time points, and early detection of signs of corporate fraud, reducing investor losses, and thus as an interested party decisions. The empirical results show that the highest inside, the real earnings management fraud during the period, in line with expectations, showing earnings in real terms during the fraud management (REM) and fraud (FRAUD) showed a significant positive correlation, indicating that there is fraud in during four periods fraud company, the higher the degree of earnings management in real terms, in real terms during the four earnings management (REM) are associated with (CFO) was significantly negatively correlated. In addition, the time sequence of test where you can find companies involved in fraud, the real earnings management each period, there are significant differences.