Early Childhood Differences, Managerial Characteristics, and Earnings Management

• Main Authors: Cheng, Chi Ru, 鄭琪儒
• Other Authors: 潘健民
• Format: Others
• Language: zh-TW
• Published: 2016
• Online Access: http://ndltd.ncl.edu.tw/handle/11410641524694964936

碩士 === 國立政治大學 === 會計學系 === 104 === Current education system requests children to enter primary school at the age of 6. However, schools uniformly accept entering students only once a year. Therefore, the age differences between the oldest children the youngest children in the same school year could be as large as 12 months. Prior researchers study the relationship between backgrounds, characteristics, psychological traits of the board members, CEO and top management teams and the corporate performance. In this study, we investigate if the managers born in different month of the year have different styles in managing earnings. Our results indicate that managers born in April most likely to conduct real earnings management by decreasing discretionary expenses. Managers born in March are most unlikely to conduct accruals-based earnings management.