家族控股,集團企業與盈餘管理之研究
Other Title
Family control, conglomerate and earning management
Date Issued
1999
Date
1999
Author(s)
柯承恩
DOI
882416H002012
Abstract
The purpose of this study is to
investigate whether family controlled
companies and conglomerate organizations
in Taiwan are more likely to exercise earning
management than non-family controlled
companies and non-conglomerate
organizations. It also investigates whether the
board structure and conglomerate
characteristics affect the magnitude and
methods of earning management. This
study is motivated mainly by the fact that
stock price is highly dependent on the
accounting numbers reported in the
prospectus. Compared to the non-family
controlled companies, family controlled
companies will have stronger incentive and
ability to perform earning management. In
additions, when the monitoring function of
board structure is more independent, the
magnitude of earning management may be
deterred. Furthermore, conglomerate can
easily achieve their earning management by
arranging related party’s transactions, and by
avoiding preparing consolidated financial
statements in accordance to the Taiwan
generally accepted accounting principle.
Subjects
family-controlled company
conglomerate organizations
earning management
Publisher
臺北市：國立臺灣大學會計學系暨研究所
Type
other
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