None

• Main Authors: Hsiang-Yu Yeh, 葉湘榆
• Other Authors: Cheng‑Yi Shiu
• Format: Others
• Language: zh-TW
• Published: 2019
• Online Access: http://ndltd.ncl.edu.tw/handle/bv2672

碩士 === 國立中央大學 === 會計研究所企業資源規劃會計碩士在職專班 === 107 === This study believes that because institutional investors have a high level of professional knowledge and background, compared with the higher ability of the general public investors to participate in the company 's operations and supervise corporate governance .So that it is inferred that the higher the proportion of institutional investors ' shareholdings can effectively restrain the company 's operators from performing earnings management on the company. Because the general public investors will expect to supervise the company 's operations through institutional investors , thereby reducing the loss of equity caused by the misrepresentation of financial reports by the company 's earnings management. In the past , many studies have pointed out that institutional investors are corporate governance ,and because of that it is one of the key factors ,so that the level of corporate governance considered can also have an impact on the company's earnings management.Based on Taiwan's promotion of the first five-year corporate governance reform in 2013,the study will be conducted from 2008 to 2017’s Sample data of Taiwan listed cabinet companies , to explore the relationship between the proportion of institutional investors ' shareholdings and the company 's earnings management , and to observe the changes in the degree of corporate earnings management in Taiwan between 2008 and 2017.