The Earnings Management in Taiwan Banking Industry
博士 === 國立雲林科技大學 === 財務金融系 === 104 === The article tries to explore the relationship between earnings management and operational performance of Taiwanese banking industry. This paper adjusts the Modified Jones Model to measure earnings management and apply Grey Relation Analysis (GRA) to obtain the m...
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2016
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| Online Access: | http://ndltd.ncl.edu.tw/handle/9934ds |
| Summary: | 博士 === 國立雲林科技大學 === 財務金融系 === 104 === The article tries to explore the relationship between earnings management and operational performance of Taiwanese banking industry. This paper adjusts the Modified Jones Model to measure earnings management and apply Grey Relation Analysis (GRA) to obtain the measurement of efficiency which is estimated using Data Envelopment Analysis (DEA). The main results show that the higher operational efficiency will result a more likely earnings management, and the higher bank credit risk will result a more likely earnings management. The banks with higher operational efficiency are inclined downward tendency earnings management before the global financial crisis, and the banks with more credit risks are inclined downward tendency earnings management after the global financial crisis.
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