The study of avoiding the list of self-interested board of directors－Evidence from different earnings management methods

碩士 === 國立臺北商業大學 === 會計財稅研究所 === 107 === This study examines whether self-interested board of directors in loss companies has more accrual-based earnings management or real earnings management to avoid re-listing in the next period. The empirical results show that: In order to avoid being listed on t...

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Bibliographic Details
Main Authors:	Jie-Lu Huang, 黃傑祿
Other Authors:	Jen-Ten Liu
Format:	Others
Language:	zh-TW
Published:	2019
Online Access:	http://ndltd.ncl.edu.tw/handle/8679t6

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spelling	ndltd-TW-107NTB056710032019-11-15T05:27:42Z http://ndltd.ncl.edu.tw/handle/8679t6 The study of avoiding the list of self-interested board of directors－Evidence from different earnings management methods 規避董監自肥名單之研究－以不同盈餘管理方法為例 Jie-Lu Huang 黃傑祿碩士國立臺北商業大學會計財稅研究所 107 This study examines whether self-interested board of directors in loss companies has more accrual-based earnings management or real earnings management to avoid re-listing in the next period. The empirical results show that: In order to avoid being listed on the list of self-interested board of directors in the next period,self-interested board of directors tend to use accrual-based earnings management to increase earnings instead of using real earnings management.Probably because compared to accrual-based Earnings management, real earnings management has a negative impact on future cash flows and will hurt the company in the long run, so companies only choose accrual-based earnings management. Jen-Ten Liu 劉正田 2019 學位論文 ; thesis 34 zh-TW
collection	NDLTD
language	zh-TW
format	Others
sources	NDLTD
description	碩士 === 國立臺北商業大學 === 會計財稅研究所 === 107 === This study examines whether self-interested board of directors in loss companies has more accrual-based earnings management or real earnings management to avoid re-listing in the next period. The empirical results show that: In order to avoid being listed on the list of self-interested board of directors in the next period,self-interested board of directors tend to use accrual-based earnings management to increase earnings instead of using real earnings management.Probably because compared to accrual-based Earnings management, real earnings management has a negative impact on future cash flows and will hurt the company in the long run, so companies only choose accrual-based earnings management.
author2	Jen-Ten Liu
author_facet	Jen-Ten Liu Jie-Lu Huang 黃傑祿
author	Jie-Lu Huang 黃傑祿
spellingShingle	Jie-Lu Huang 黃傑祿 The study of avoiding the list of self-interested board of directors－Evidence from different earnings management methods
author_sort	Jie-Lu Huang
title	The study of avoiding the list of self-interested board of directors－Evidence from different earnings management methods
title_short	The study of avoiding the list of self-interested board of directors－Evidence from different earnings management methods
title_full	The study of avoiding the list of self-interested board of directors－Evidence from different earnings management methods
title_fullStr	The study of avoiding the list of self-interested board of directors－Evidence from different earnings management methods
title_full_unstemmed	The study of avoiding the list of self-interested board of directors－Evidence from different earnings management methods
title_sort	study of avoiding the list of self-interested board of directors－evidence from different earnings management methods
publishDate	2019
url	http://ndltd.ncl.edu.tw/handle/8679t6
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The study of avoiding the list of self-interested board of directors－Evidence from different earnings management methods

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