| Summary: | 碩士 === 東吳大學 === 會計學系 === 103 === This paper studied enterprises in China to investigate the correlation between political connection and earning management and considers the influence of various degrees’ political connection on earnings management in private enterprises.
In this paper, the discretional accruals is the proxy variable for dependent variables of earnings management. Independent variables are the patterns of ultimate controller for hypotheses one,political connection for hypotheses two and degrees’ political connection for hypotheses three, which are used to measure differences in state-controlled enterprises and private enterprises, enterprises with and without political connection, and different degrees of political connection in private enterprises separately.
The empirical resultsare as follow: (1) the patterns of ultimate controller and discretional accruals have asignificant positive relationship. (2) There are no significant relationship between the private enterprise’s political connection and discretional accruals. (3) There are no significant relationship between degrees’ political connection and discretional accruals.
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