The Relation Between Politically Connected Management and Accounting Restatements
碩士 === 國立中央大學 === 會計研究所 === 105 === This paper investigates whether the company’s management’s political connection is associated with the propensity of accounting restatements. Using Taiwanese listed firms with matching sample from year 2008 to 2015, I find that if the managements with political co...
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Format: | Others |
Language: | zh-TW |
Published: |
2017
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Online Access: | http://ndltd.ncl.edu.tw/handle/hu7cer |
Summary: | 碩士 === 國立中央大學 === 會計研究所 === 105 === This paper investigates whether the company’s management’s political connection is associated with the propensity of accounting restatements. Using Taiwanese listed firms with matching sample from year 2008 to 2015, I find that if the managements with political connection, they will have higher probabilities to restate their firm’s financial reports. Furthermore, I also find that if the managements with direct political connection or with ruling party’s political connection will significantly higher probabilities to the restate their firm’s financial reports.
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