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Dissertations / Theses on the topic 'Top earnings'

Author: Grafiati

Published: 5 June 2025

Last updated: 1 August 2025

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1

Kwack, So Yean. "Impact of Connections Within the Top Management Team on Managerial Turnover, Earnings Management, and Voluntary Disclosure." Diss., Temple University Libraries, 2016. http://cdm16002.contentdm.oclc.org/cdm/ref/collection/p245801coll10/id/375196.

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Business Administration/Accounting<br>Ph.D.<br>The top management team is important to understand as the executives within the top management team would have long-term implications for a firm's investment, operating and financing decisions which would affect the firm value. As these executives may have pre-existing connections outside the current firm, they are likely to be affected by these connections within the top management team. In this dissertation, I draw upon the literature in sociology that discusses different mechanisms of connections; 1) better information transfer, 2) cohesion and

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Saric, Olle, and Pontus Lyngsten. "Investigating Real Earnings Management in the Relationship between Stock Returns and Top Management Stock Ownership." Thesis, Umeå universitet, Företagsekonomi, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-184320.

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In this thesis the relationship between company performance and top management stock ownership in the Swedish market was examined. As well as conducting research on the influence real earnings management has on company performance, and how real earnings management relates to the top management stock ownership. The study was based on a quantitative approach with secondary data that was retrieved from Eikon Refinitiv database, where the data stretched back from 2018-2020. This research found no clear relationship between the main concepts under investigation, that is stock ownership of top manag

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3

Sampaio, Joelson Oliveira. "The certification role of venture capitalists, top underwriters and big-n auditors in ipos." reponame:Repositório Institucional do FGV, 2015. http://hdl.handle.net/10438/13583.

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Submitted by joelson sampaio (joelsonssp@gmail.com) on 2015-03-26T14:37:24Z No. of bitstreams: 1 Tese_final.pdf: 1940448 bytes, checksum: eea456acc70631497230fea6fb2ea9b5 (MD5)<br>Approved for entry into archive by PAMELA BELTRAN TONSA (pamela.tonsa@fgv.br) on 2015-03-26T14:38:37Z (GMT) No. of bitstreams: 1 Tese_final.pdf: 1940448 bytes, checksum: eea456acc70631497230fea6fb2ea9b5 (MD5)<br>Made available in DSpace on 2015-03-26T15:03:16Z (GMT). No. of bitstreams: 1 Tese_final.pdf: 1940448 bytes, checksum: eea456acc70631497230fea6fb2ea9b5 (MD5) Previous issue date: 2015-02-24<br>This thes

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Jancenelle, Vivien E. "Signaling Normative and Economic Orientations during Earnings Conference Calls: Market Performance Antecedents and Consequences." Cleveland State University / OhioLINK, 2017. http://rave.ohiolink.edu/etdc/view?acc_num=csu1488814095926987.

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Stewart, Karlsson Fiona, and Stephanie Flodman. "Success Factors in Profitable Mobile Games : From the Perspective of Top-Earning Nordic Game Developers." Thesis, KTH, Skolan för datavetenskap och kommunikation (CSC), 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-145950.

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The purpose of this paper is to study top-earning Nordic mobile games in order to pinpoint what it is that makes them profitable from the perspective of the game developer. This study seeks to identify these elements, so that the information can be used as a reference to produce profitable mobile games in the future. The question that drives this study is, “which factors make up a profitable mobile game according to top-earning Nordic mobile game companies?” To answer the problem statement, the study mainly employs qualitative interviews of representatives from two Nordic game development comp

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Waizmann, Jessica Page. "DELAY DISCOUNTING ACROSS TIP EARNING OCCUPATIONS: EXOTIC DANCERS VERSUS RESTAURANT WORKERS." OpenSIUC, 2016. https://opensiuc.lib.siu.edu/theses/1950.

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Research on exotic dancers as a population indicates that exotic dancers may be a high risk population due to correlations of substance abuse and risky sexual behavior with the profession, (CDC, 2015; Sherman et. al, 2011; Reuben et. al, 2011; Forsyth & Deshotels, 1997). In delay discounting research, it has been demonstrated that populations of individuals who engage in risky sexual behavior and abuse substances have steeper rates of discounting on a delay discounting task compared to their peers (Moreira et. al, 2015; Jones et. al, 2015: Celio et al., 2016). Steeper rates of discounting in

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Ericsson, Lina. "The Ni-Vanuatu RSE-Worker : Earning, Spending, Saving, and Sending." Thesis, Jönköping University, JIBS, Political Science, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-9631.

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<p>In April 2007, New Zealand (NZ) launched the Recognised Seasonal Employer (RSE) scheme. The scheme allows for unskilled workers from the Pacific Islands to enjoy the benefits of seasonal work in NZ’s horticulture and viticulture industries for up to seven months at a time. One of the articulated objectives of the scheme is to advance the effects on development in the countries of origin of the workers, for which remittances have been stressed as key-benefits. Although previous data and interviews concerning these aspects are marginal, all studies indicate clear benefits for Pacific Island

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8

She-ChihChiu and 邱碩志. "Is Abnormal Real Earnings Management A Top Priority in Earnings Management Strategies?" Thesis, 2016. http://ndltd.ncl.edu.tw/handle/zqse76.

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博士<br>國立成功大學<br>會計學系<br>104<br>This paper examines how managers use earnings management strategies and the sequence between accrual-based and real earnings management. Based on a sample of U.S. publicly held companies during the period between 1992 and 2015, this paper documents that managers use accrual-based earnings management and real earnings management in a supplementary manner, controlling for the costs of conducting earnings management. In contrast to the literature, which shows that managers prefer real activity manipulation, this study shows that managers consider abnormal real activ

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Chin, Wei-Yang, and 秦維陽. "Top executives compensation, earnings management,and stock returns." Thesis, 2010. http://ndltd.ncl.edu.tw/handle/06749296321519970714.

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碩士<br>中國文化大學<br>會計學系<br>98<br>In recent years the executive compensation has became popular, but how to structure the managers compensation and reduce agency problems are important issues. The purposes of this study are to investigate the relationship between executive compensation and earnings management. The prior studies always focus on manager’s salary with their operating performance, in different view point this study focus on the compensation structure whether effect manager’s behaviors, even ignore public investors benefits. we also add earning management for Intervening Variable to ex

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10

Tai, Yu-Wen, and 戴裕文. "The Relationship between Top Management Team and Earnings Management." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/upe65q.

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碩士<br>國立彰化師範大學<br>會計學系<br>105<br>This study investigates the effects of top management team (TMT) quality on earnings management activities by examining a hand-collected data that contains 3,991 firm-year observations from Taiwanese listed firms during 2009 to 2015. The results of the study shows that the size of firm’s TMT, percentages of TMT members with MBA degrees, average tenure of TMT and tenure heterogeneity negatively relate to earnings management, whereas the ratio that the acceptance of members on an outside directorship and CEO dominance have the opposite effect. Our results are rob

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LIN, KAI-LING, and 林楷齡. "The Relationship between Top Management Team Characteristics and Earnings Management." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/vx3x35.

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碩士<br>國立高雄第一科技大學<br>財務管理系碩士班<br>105<br>Previous literatures from other scholars explored the relationship between the top management team(TMT) and the performance of the enterprises. This study explores the relationship between top management team characteristics and earnings management by using, as a sample, the Taiwan Stock Exchange listed companies during the period of 2011 to 2015. The discretionary accruals are the proxy of earnings management. The data are obtained from the Taiwan Economic Journal (TEJ) and Annual Report of Shareholders; this research uses multi-regression analysis to ex

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Hung, Tang-Cheng, and 洪堂城. "An Analysis of Top Executive Compensation, Earnings Management, and Profitability." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/30445562744578733881.

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碩士<br>國立暨南國際大學<br>財務金融學系<br>99<br>The main purpose is to investigate the relationships among top executive compensation, earnings management, and profitability. We adopted Taiwan Listed companies to be our samples during the period from January 1997 through December 2009. The empirical results show that, the higher top executive compensation of wage, there is a lower degree for the top executive to earnings management in the t-1 term; the greater earnings management, there is a lower degree of top executive wage in the t+1 term, indicating that there is a negative correlation in before or afte

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13

LIN, TI-CHUAN, and 林帝全. "Influence of Top Management Team’s Expertise Characteristics on Earnings Management of BHCs." Thesis, 2019. http://ndltd.ncl.edu.tw/handle/e9gbw9.

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碩士<br>輔仁大學<br>會計學系碩士班<br>107<br>This study explores the impact of the US bank holding company top management team’s expertise characteristics on earnings management. This study divides the expertise characteristics of top management team members into three professional characteristics: accounting major, financial investment major, and legal major. It also discusses the earnings management with the experience of each major and professional license. Following Cohen et al. (2014), I employ special earnings management proxies for US bank holding companies and explore the impact of top management t

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HUANG, TING-HAO, and 黃亭皓. "The Influence of Top Management Team Operating Knowledge on Earnings Management of BHCs." Thesis, 2019. http://ndltd.ncl.edu.tw/handle/ecm842.

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碩士<br>輔仁大學<br>會計學系碩士班<br>107<br>The operating experiences and knowledge of top management team have been invaluable assets of the whole enterprise. This research aims to discuss whether the knowledge of top management team has an impact on earnings management behavior. We use listed bank holding companies (BHCs) as samples, and discretionary earnings as the proxy of its earnings management. Through panel regression, we find that the experiences of managers in accounting or law firms have a negative effect on discretionary earnings, which means managers who have such experiences are commonly co

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Wu, Jui-Tsun, and 吳瑞純. "A Study on the Association Between Top Executive Compensation and the Negative Earnings." Thesis, 2006. http://ndltd.ncl.edu.tw/handle/61544434456452600635.

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碩士<br>國立嘉義大學<br>管理研究所<br>94<br>Prior studies in Taiwan about the executive compensation often focus on the association between the design of the arrangements and the performance. But the executive compensation arrangements design is not only affected by these results. The companies in Taiwan are closely related to their concentrated family ownership. Under the system of separating between ownership and management, it contends that entrenched managers may influence their own pay arrangements to favor themselves by hiring relevant people and affiliation companies to serve as trustees to influenc

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16

Cheng, Ming-Ya, and 鄭名雅. "Real activities and accrual earnings management in firms with General Counsel in top management." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/41518741704085090548.

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碩士<br>國立臺灣大學<br>會計學研究所<br>102<br>This paper examines the impact of general counsel on real activities earnings management and accrual earnings management. Prior evidence suggests that, when facing the heightened litigation risk, managers may choose conservative accounting choices (Bushman and Piotroski 2006). General Counsels (GCs) play a role in monitoring CEO’s unusual behavior against shareholders’ interest. Therefore, this paper examines whether general counsel affect firms’ earnings management strategies. Using a sample including firms that are suspected to have conducted earnings managem

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Chen, Tai-chi, and 陳岱琪. "The Association between Corporate Governance Mechanisms, Characteristics of Top Management Team and Earnings Management." Thesis, 2010. http://ndltd.ncl.edu.tw/handle/66310974405030855621.

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碩士<br>國立中正大學<br>會計與資訊科技研究所<br>98<br>This study examines whether an enterprise is monitored to reduce earnings management by corporate governance and whether top management team will affect earning management in different industries. About the relationship between top management team and earning management, the empirical results find in the non-electronics industry, the team size is significant negative with discretionary accruals and number of accounting educational background in the team is significant positive with accruals and manipulate non-operating income to smooth earning. About the re

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Liu, Shiang-Lin, and 劉湘琳. "Case Study of Residual Earnings Model applied on the Taiwan Top 5 IC Design Companies." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/47219265470055773097.

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碩士<br>國立交通大學<br>管理學院財務金融學程<br>101<br>The thesis aims to find the correlation between valuation error and asymmetric information in Taiwan Stock Market. The dataset employed in this essay is acquired from the top 5, including listed and OTC, Taiwan IC design companies. The period under analysis is focused on the year 2010, which is a recovering year after the global financial crisis. The study takes Residual Earnings Model as a valuation way to reflect the intrinsic value of the IC Design companies, and evaluates the range of intrinsic values combining with 3 scenarios of different risk premiu

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Chou, Yun-Ching, and 周昀靜. "The Impact of Corporate Social Responsibility and Top Management Compensation on Earnings Management: Evidence from China." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/zh7b34.

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碩士<br>中國文化大學<br>會計學系<br>102<br>China has played a crucial role in world economics, along with its rapid economic growth in recent years. In order to maintain permanent growth, China encourages its listing companies to take more social responsibility and use more incentive compensation in the structure of management compensation. In this connection, prior studies reached competing arguments with the relationship between CSR performance and earnings management. Some argues that companies with better CSR performance are more willing to be transparent and thus are less likely to manipulate their e

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Chen, Po-Hao, and 陳柏豪. "The Impacts of Top Management Turnover, Auditor Changes and Qualified Opinions on Financial Distress Firms’ Earnings Management." Thesis, 2005. http://ndltd.ncl.edu.tw/handle/43884209369113550420.

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碩士<br>立德管理學院<br>國際企業管理研究所<br>93<br>The results of this study indicate that financial distress firms would conduct earnings decreasing management before its financial crisis, regardless of the auditor change and its qualified opinions. However, the aforementioned phenomena are observed to be more serious in firms that were incurred by top management turnover. From the policy perspective, the results of this study support the ruling of the Financial Supervisory Commission imposing stronger accountabilities of auditor and establishing the regulation system for top management turnover.

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Jia-WeiLin and 林佳緯. "The Relationship between Top Executive Excess Compensation and Corporate Governance, Firm Characteristics, Firm Performance, and Earnings Management." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/66805861094753699345.

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KE, YI-JUN, and 柯怡君. "The Effect of Earnings Quality on The Firm-specific Risks for Taiwan Top 50 Non-financial Companies." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/94ngue.

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碩士<br>靜宜大學<br>財務與計算數學系<br>106<br>This paper examines the impact of earnings quality on firm-specific risks. The quality of the company’s earnings is measured by the absolute values and standard deviations of the residuals of the regression models of Dechow and Dichev’s(2002) and Kasznik’s (1999). After examining non-financial stocks of Taiwan Top 50 on four methods,the empirical results show that the absolute value and standard deviation of the residual term of the model of Kasznik’s (1999) are significant for company-specific risks. That means revenue, accounts receivable, PPE, and cash flows

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Yu, Chia-Hsuan, and 游佳璇. "The Study of Gender Diversity on Boards/Top Management and Earnings Management in the electronics industry of Taiwan." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/k37dwb.

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碩士<br>國立臺北商業大學<br>會計財稅研究所<br>106<br>The purpose of this paper is to examine the effect of gender diversity on boards/top management and earnings management. In this study, we take the Taiwanese electronics industry as a sample based on data from 2009 to 2016, and use the absolute value of the discretionary accruals as a proxy variable for earnings management. The empirical results show that when the boards have female members, it will reduce the function of earnings management. The results imply that compared to male directors, female directors are more conservative and careful; therefore, it

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Nguyen, Thuy Lien. "Tone at The Top: The Influence of Ceo Personal Characteristics On Corporate Financial Reporting and Environmental Responsibility." Thesis, 2019. http://hdl.handle.net/2440/120899.

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This thesis examines the impact of personal managerial characteristics on the decision making of chief executives (CEOs) at a corporate level. The research suggests executives’ personal philanthropy and educational backgrounds have a potent effect on corporate malfeasance in financial reporting and corporate environmental engagement and performance. My thesis is comprised of two studies. The first study explores the impact of CEO personal altruism on corporate malfeasance in financial reporting. The results show that firms run by CEOs with altruistic preferences, as captured by their stock don

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YANG, MIN-CHI, and 楊敏琪. "The Pay Structure and Motivation System for Owner and Top Management Team in the Taiwan Furniture Retail Company: The Dilemma of Retained Earnings or Annual Bonus." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/sd3dw5.

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碩士<br>中國文化大學<br>企業實務管理數位碩士在職專班<br>102<br>This research, “The Pay Structure and Motivation System for Owner and Top Management Team in the Taiwan Furniture Retail Company: The Dilemma of Retained Earnings or Annual Bonus”, is aimed to analyse the objects those who are the CEO, COO, CFO, CAO and CSO of CREATIVE GROUP to initialize the GROUP’s first 5-year plan. For impetusing the Group’s first 5-year plan from 2014 to 2018-“The Plan to Establish Corporate Governace and Benchmark Company of CREATIVE GROUP”, the first task is to integrate all the subsidiaries into a conglomerate, to optimalize eac

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Lai, Yen-Lu, and 賴彥儒. "A Study of Association Between Women in Top Management Team and Earning Quality." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/jrk7bq.

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碩士<br>淡江大學<br>會計學系碩士班<br>106<br>This study uses information from listed companies in China for a total of four years, 2013 to 2016 to investigate whether earning quality is relevant to the participation of female in Top management team. We use female executive as moderator to observe whether it will affect the result between female directors and earning quality. The results of this study show that female directors are positively and significantly related to the earning quality. This suggests that female directors can inhibit earning management of the company. However, under the circumstanc

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Lee, Chia-Lin, and 李佳燐. "Degree of environmental management, earning performance and market performance － A comparison between Taiwan & Japanese Top 100 enterprises." Thesis, 2008. http://ndltd.ncl.edu.tw/handle/54903539616052865756.

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碩士<br>中原大學<br>會計研究所<br>96<br>ABSTRACT People enjoy the convenience which economical development brought, but neglect the destruction that it brings for the environment. With the destruction of environment become more and more serious, people start to face the significant of environmental protection. However, this topic is not coordinate to each country and enterprise. So this research would discuss these three relations of environmental management, the earnings performance and the market performance. And furtherly discuss whether there is different manifestations between Taiwan and Japan in t

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28

Cunha, Miguel Ângelo Gomes da. "Diversification and Size on U.S. Bank Holding Companies and Commercial Banks : are big banks too big to fail?" Master's thesis, 2020. http://hdl.handle.net/10400.14/31107.

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The present Dissertation’s academic research question addresses the impact that diversification and size have on the financial stability of U.S. Bank Holding Companies (BHCs) and Commercial Banks for the 2002-2016 period. The bank yearly data was extracted from OSIRIS-Bureau van Dijk, while the macro variables were extracted from the Trading Economics website. In order to address the proposed research question, a baseline model, consisting on a random effects model including time fixed effects and clusters, was created with the dependent variables being the standard deviation of ROA and the Di

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