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Rozprawy doktorskie na temat „Earnings management”

Autor: Grafiati

Data publikacji: 4 czerwca 2021

Data aktualizacji: 25 lipca 2025

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1

Cervantes, Paul Francisco. "Earnings management intensity and earning surprises: persistence and market pricing." Thesis, The University of Arizona, 2009. http://hdl.handle.net/10150/192301.

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Malikov, Kamran. "Essays in earnings management." Thesis, University of Essex, 2016. http://repository.essex.ac.uk/17918/.

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This thesis examines three essays in earnings management using UK-based data samples. The first essay implements a first test of the debt covenant hypothesis for the UK. The results indicate that firms close to violation or in technical default of their interest coverage (debt to EBITDA) covenants engage in higher levels of RAM relative to firms far from violation. Mandatory IFRS adoption does not change the use of RAM for firms close to violation or in technical default of their interest coverage covenants. However, it increases the propensity for employing RAM for firm close to default of th

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Öhlund, Wiola, and Martin Örnryd. "Earnings Management : En studie om earnings management förekommer vid stock-for-stock-förvärv." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-202442.

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Denna studie undersöker ifall det förekommer earnings management (EM) vid stock-for-stock-förvärv på den svenska marknaden. Tidigare forskning har gett tydliga tecken på att EM sker inför företagsförvärv och det finns starka incitament att använda sig utav det. Detta undersöks genom att studera om det sker en ökning av diskretionära periodiseringar, som mäts genom Modified Jones Model, åren innan förvärvet till skillnad från tidigare år. Studien undersöker även om målföretagets relativa storlek har en påverkan på EM. Undersökningens resultat från första hypotesprövningen indikerar att EM förek

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4

Acito, Andrew Alexei. "Does quarterly earnings guidance increase or reduce earnings management?" Diss., University of Iowa, 2011. https://ir.uiowa.edu/etd/1116.

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This study adds to the earnings guidance debate by investigating whether quarterly guidance is related to two forms of earnings management: (1) benchmark beating and (2) accounting irregularities. Using a post-Regulation Fair Disclosure sample, I find that firms regularly issuing earnings guidance display a discontinuity around zero in their distribution of management forecast errors and a larger discontinuity in their distribution of analyst forecast errors compared to non-guiding firms. Multivariate tests reveal that guiding firms recognize large abnormal accruals to beat their own guidance,

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Bjurman, Albin, and Erik Weihagen. "How reliable are earnings? : A study about real activities manipulation and accrual-based management in Europe." Thesis, Umeå universitet, Företagsekonomi, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-73307.

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Background & Subject discussion: Financial reporting and earnings affect stakeholders’ decisions and is a vital component in firm’s information disclosure. Management possesses considerable influence over financial reports. Earnings consist of a cash-flow and accrual component. Earnings can be affected by managers’ judgment and decision either by accrual-based earnings management or real activities manipulation. Earnings management affects the relevance and reliability of financial reporting and is widely researched. Europe is consolidating and accounting and audit standards are harmonizin

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Smith, Kevin R. "Earnings Management Constraints and Market Reactions to Subsequent Earnings Surprises." Diss., Tucson, Arizona : University of Arizona, 2005. http://etd.library.arizona.edu/etd/GetFileServlet?file=file:///data1/pdf/etd/azu%5Fetd%5F1051%5F1%5Fm.pdf&type=application/pdf.

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Bondegård, Michael, and La David. "Earnings Management using Classification Shifting." Thesis, Uppsala University, Department of Business Studies, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-125152.

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8

Ge, Wen Xia. "Essays on Real Earnings Management." Thesis, McGill University, 2009. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=66691.

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The purpose of this thesis is to examine the economic consequences of and constraints on real earnings management. My thesis consists of two essays. In the first essay, I examine the association between real earnings management and the cost of new corporate bond issues. Three types of real earnings management are considered: sales manipulation, overproduction and abnormal reduction of discretionary expenditures. Using the sample from 1993 to 2004, I find that cost of debt is negatively related to the proxies for sales manipulation, abnormal reduction of discretionary expenses

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Mashoka, Tareq Zaki. "Earnings management and loss reversal." Thesis, Brunel University, 2010. http://bura.brunel.ac.uk/handle/2438/4619.

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This research aims to detect and measure earnings management using a newly modified version of the standard Jones model (Jones, 1991). The standard model is extended to include a measure of discretionary accruals as an additional regressor instead of using the residuals. The variable used to measure discretionary accruals is a composite variable that consists of two components, one that represents the incentive and the other represents the tool of manipulation. The model is applied to detect earnings management in loss reversal companies for listed companies in Jordan and examine the market re

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10

柴麗萍 and Lai-ping Mary Chai. "Earnings management by late reporters." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1999. http://hub.hku.hk/bib/B31238154.

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McCulloch, Brian William. "Earnings management with reversing accruals /." Thesis, Connect to this title online; UW restricted, 1997. http://hdl.handle.net/1773/8796.

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Chai, Lai-ping Mary. "Earnings management by late reporters /." Hong Kong : University of Hong Kong, 1999. http://sunzi.lib.hku.hk/hkuto/record.jsp?B20454831.

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Vasilescu, Camelia. "Earnings management in acquired companies." Thesis, University of Leeds, 2014. http://etheses.whiterose.ac.uk/8388/.

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Mergers and acquisitions (M&A) are very important corporate events for both acquirers and targets, and the quality of public accounting information has a significant role in mergers and acquisitions decisions. Acting on the shareholders’ behalf or pursuing their self-interests, targets’ managers have strong incentives to manipulate reported earnings prior to a deal in order to boost the stock price and generate higher gains for shareholders and themselves. Consistent with this view, researchers have dedicated much effort to examining whether acquirers and targets undertake earnings manipulatio

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Redigolo, Giulia <1986&gt. "Essays on management earnings forecasts." Doctoral thesis, Università Ca' Foscari Venezia, 2014. http://hdl.handle.net/10579/6518.

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The purpose of the dissertation is to shed light on the iterative nature of management earnings forecasts characteristics by means of a new measure of consistency and to provide empirical evidence on both the cross-sectional determinants of the measure and its effects on the information environment. More precisely, the dissertation investigates i) the role of firm-specific variables in explaining the decision of keeping the set of management earnings forecasts characteristics constant over time; ii) whether the activity of financial analysts is sensitive to the consistency of a given set of ea

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Al-Shattarat, Basiem. "Real earnings management activities, meeting earnings benchmarks and future performance : UK evidence." Thesis, University of Plymouth, 2017. http://hdl.handle.net/10026.1/8571.

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This thesis presents two essays on real earnings management and future performance. The first essay draws on empirical studies that examine the three types of real earnings management activities in the United Kingdom (UK) for firms that are more likely to manipulate their earnings to avoid missing earnings targets. These targets include the zero earnings, and last year’s earnings. Also drawing from empirical studies, the second essay investigates the impact of real earnings management on firms’ future operating performance in the UK. In the first essay, I examine earnings management through re

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16

Jeppson, Nathan Hans. "Innovation Focused Strategy and Earnings Management." Kent State University / OhioLINK, 2013. http://rave.ohiolink.edu/etdc/view?acc_num=kent1363978241.

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Marinakis, Pantelis. "An investigation of earnings management and earnings manipulation in the UK." Thesis, University of Nottingham, 2011. http://eprints.nottingham.ac.uk/12874/.

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What causes managers to manipulate their financial statements? How best can shareholders or prospective investors, auditors, financial analysts and regulators detect earnings manipulations? Addressing these questions is of critical importance to the efficient functioning of capital markets. For an investor it can result to improved returns, for an auditor it can mean avoiding costly litigation, for an analyst it can mean avoiding a damaged reputation, and for a regulator it can lead to enhanced investor protection and fewer investment disasters. The objective of this thesis is two-fold. The fi

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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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19

Hansen, James Charles. "Earnings management around earnings benchmarks." 2004. http://purl.galileo.usg.edu/uga%5Fetd/hansen%5Fjames%5Fc%5F200408%5Fphd.

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Ow, Yong Keng Kevin. "Earnings Breaks and Earnings Management." Diss., 2008. http://hdl.handle.net/10161/677.

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<p>This paper examines the role of earnings management for firms that report at least three consecutive years of annual earnings increases (hereafter earnings string firms). Specifically, I examine how levels of earnings management change as earnings string firms approach the end of their earnings string patterns. My results show that earnings string firms engage in income-increasing earnings management consistent with an attempt to stretch these earnings string patterns. I also examine whether the cumulative effect of income-increasing earnings management activities during the earnings string

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Hung, Chia-hsi, and 洪嘉禧. "Under earnings pressures, the impact of financial expertise and earnings management: accrual earnings management and real earnings management." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/86340025051149176057.

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碩士<br>國立中央大學<br>會計學研究所<br>100<br>In 2002, the SEC issued its proposal on 407, including a tentative and restricted definition of a financial expert, which raised lots of concerns. To accommodate these concerns, the SEC expanded the definition of a financial expertise in 2003. Under this situation, does financial expertise improve a firm’s corporate governance environment? In this paper we use 1357 suspect firms from 2004 to 2007, which face earnings pressures, to examine the impact of whether audit committee with financial expertise, audit committee with more than one financial expertise and f

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Min, Huang Shih, and 黃世旻. "Voluntary Earnings Forecast、Earning Management, and Market Reaction." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/72090714957515385475.

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碩士<br>國立中正大學<br>會計學研究所<br>99<br>This study examines whether investors react to real and accounting earnings management activities differently in the pre-mandatory earnings forecast and the post-mandatory earnings forecast regimes after public firms were no longer required to issue earnings forecasts since January 2005. Our empirical results indicate that after public firms were waived the requirement of mandatory earnings forecasts, market participants react negatively to real earnings management activities irrespective of firms reporting earnings forecast. On the other hand, investors react

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"Management earnings forecasts, cash flow forecasts and earnings management." ARIZONA STATE UNIVERSITY, 2008. http://pqdtopen.proquest.com/#viewpdf?dispub=3318443.

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Lin, Chun-Wei, and 林峻葳. "Meeting Mandatory Management Earnings Forecast through Real Earnings Management." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/d3kxc3.

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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>102<br>This paper discusses the relation between mandatory management earnings forecasts and real earnings management and this paper find some evidence and collated some literature. This paper find evidence, first, if Japanese firms have upwards MEFs, then have using real earnings management. Second, if Japanese firms revise more cumulative amount of the MEFs, then the Japan’s firms would give up revise MEFs rather than revise financial forecast directly. Third, if Japan’s firms have wider gap between initial forecasts and realized earnings, the Japan’s firms woul

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Hsu, Hsieh-tzu, and 徐謝慈. "The Relationship Between Earnings Management, Management Earnings Forecast Reputation and Earnings Forecast Revisions." Thesis, 2002. http://ndltd.ncl.edu.tw/handle/59641198656390002257.

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碩士<br>元智大學<br>管理研究所<br>90<br>There are four motivations of this thesis. First, to discuss whether forced financial information disclosure may give another motivation to manage earnings. Second, the intermediate effect between management earnings forecast reputation and the expect earnings. Third, the effectiveness of the earnings management decision this year to the forecast error and earnings forecast revision decision in the future. At last, the effect factors of financial forecast revision, and the relationship between it and earnings management. After the revision of “Guideline

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HO, WEI-TING, and 何韋霆. "Earnings Thresholds Effect and Earnings Management." Thesis, 2008. http://ndltd.ncl.edu.tw/handle/71438677782004713215.

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碩士<br>逢甲大學<br>會計所<br>96<br>This paper aims to investigate whether firms manage earnings to meet or exceed previous period earnings. The empirical tests are conducted using TEJ database for firms listed on the Taiwan Stock Exchange and Gretai Securities Market with fiscal year ends between 2000 and 2005. Discretionary accruals, gain on disposal of fixed assets and investments, research and development expenditures and advertising expenditures are used to proxy for the magnitude of earnings management（EM）. The empirical results show that there is a positive relation between recent performance th

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Hsieh, Shan-Shung, and 謝勝雄. "Earnings Management Reconsideration：An Indirect Earnings Management Approach upon Analyzing Firm’s Management Objective." Thesis, 2010. http://ndltd.ncl.edu.tw/handle/ngsgq9.

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碩士<br>臺中技術學院<br>事業經營研究所<br>98<br>Earnings management is not limited to adjust the current accounting numbers directly and it can through other indirect channels, such as Schreand and Walther (2000) that was considered corporate administrator will report the nonrecurring items of prior earnings to adjust the benchmark let earnings numbers showed the most beneficial variation at current announcement, and then change investor or statement readers’ value recognition of current earnings. The strategic reference disclosure behavior is called indirect earnings management in this study. The research o

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許雅婷. "The Relationships between Indirect Earnings Management and Direct Earnings Management." Thesis, 2003. http://ndltd.ncl.edu.tw/handle/67801887442127633177.

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碩士<br>國立彰化師範大學<br>會計學系<br>91<br>Past literatures about earnings management emphasis on the relationship between current or future earnings and earnings management, they did not consider that firms used past events to influence financial statement readers’ recognition of current earnings. The motive of this paper was to investigate if firms selectively chose past events to influence the users’ recognition of current earnings. The purpose of this study is to adopt the simultaneous equations approach to explore the relationship between the indirect earnings management and direct earnin

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CHU, I.-CHIEH, and 朱怡潔. "The Effect of Earnings Management Incentives on Real Earnings Management." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/732y58.

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碩士<br>靜宜大學<br>會計學系<br>106<br>One of the business objectives of the company is profit maximization. Because the purpose of the investment of its shareholders , internal and external stakeholders want to obtain benefits from the investee, the company hopes to obtain the maximum interests by means of operating, investing and financing activities. On the one hand, The company can attract more investors' funds from outside and also can protect the interests of stakeholders. As a result, the operating decisions made by the CEO of the company become very important. There have been many previous studi

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Liang, Yu-non, and 梁佑農. "The Information of Earning Surprise and Non-management Earnings." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/28772298901717887379.

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碩士<br>東吳大學<br>會計學系<br>100<br>Earning is the financial information that the investors most concerned when they want to make a decision about their investment. Their decisions often rely on the analyst’s forecast or the analysis of corporate financial statements. Because of the uncertainty of the analyst’s forecast and the earnings management, the investors made wrong decisions and got losses. This study will compare the influences of the earnings surprise or the earning without management on the investors by discussing the relations between the earning surprise, the non-management financial inf

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Tun-Chiao, Chang, and 張惇喬. "Detecting earnings management." Thesis, 2005. http://ndltd.ncl.edu.tw/handle/15326460099048250097.

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碩士<br>國立臺灣大學<br>會計學研究所<br>93<br>When Researchers in Taiwan deal with earnings-management-related issues, they adopt accrual- based models frequently. Especially, the Healy, DeAngelo, Jones, Modified Jones, and Industry Model are most commonly considered among these accrual-based models. However, there is no study about the fitness of these five models when they are applied to the Taiwan capital market. This article adopts Dechow and Sloan (1995)’s methodology. We build two samples which probably lead to the type I error to access the relative specification of these five models. Also, we prepa

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Teng, Yi-chia, and 鄧伊珈. "Management Quality and Earnings Management." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/90728589492930802248.

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碩士<br>國立高雄第一科技大學<br>財務管理研究所<br>100<br>Most of the former studies had discussed the relationship between corporate government and earnings management. There were few literature focused on the relationship between management quality and earnings management. Therefore, the paper examines the relationships among management quality, corporate government, and earnings management to companies listed in Taiwan Stock Exchange .The management quality consists of top management team size, educational levels and numbers of business educational background in the team .The empirical results show that there

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Yang, Mei-Ling, and 楊美玲. "Insider Ownership, Earnings Management and Earnings Thresholds." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/49389727592894687562.

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博士<br>國立成功大學<br>會計學系碩博士班<br>97<br>This study examines the relationship between insider ownership and earnings management under different mechanisms of corporate governance and considers the effect of earnings thresholds on that relationship. Our findings suggest that in situations where firms have no controlling shareholders and in cases where they employ professional managers, the relationship between insider ownership and discretionary accrual is negative, supporting the convergence of interest hypothesis. Relatively, in the case of firms with controlling shareholders, the relationship betwe

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Chang, Shu-Chun, and 張淑君. "Accruals-based Earnings Management and Earnings Informativeness." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/78552926861803813384.

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碩士<br>國立雲林科技大學<br>會計系<br>101<br>Earnings quality is a critical concerned by investors and analysts in the capital market. The financial information can provide users with the instant financial conditions and operating achievements of the company, thus, can be used as a reference for assessing the decisions of investment and credit. Aiming to improve the usefulness of the financial statements, management has influence on the policies of corporate financial reporting. Therefore, it’s possible for the management to use the discretion endowed by the generally accepted accounting principles to targ

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Kan-JungWu and 吳侃融. "Accrual Earnings Management and Real Earnings Management around Mergers and Acquisitions." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/16845351652463947347.

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HSIEH, TANG-MIN, and 謝當敏. "Accrual-Based Earnings Management, Real Earnings Management and Key Audit Matters." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/43k4wc.

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碩士<br>輔仁大學<br>會計學系碩士班<br>106<br>The outbreak of 2008 global financial crisis negatively impacts every countries’ economies. These facts show that the traditonal audit reports even could not effectively reflect the information of investment risk. As a result, several institutions and governments around the world have embarked on the reform of audit report. Taiwan government also requires listed firms to adopt the new-type audit report from 2016 and public companies can defer this adoption to July 2018. This study aims to explore the relationship between key audit matters and accrual-based earni

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Chang, Rui-Tang, and 張睿棠. "The relationship between earnings forecast and earnings management." Thesis, 2003. http://ndltd.ncl.edu.tw/handle/72678069304335284690.

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碩士<br>東海大學<br>企業管理學系碩士班<br>91<br>Abstract This paper investigates the relationship between mandatory earnings forecast in the first half-year and earnings management in the later half-year. We also investigate whether the magnitude of the companies’ earnings management is more significant in the later half-year when the difference between the companies’ first semi-annual earnings and forecasted earnings which was updated in the first half-year is bigger. Empirical results show: 1.If the difference between the companies’ first semi-annual earnings and

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Kuan, Hsin-Yi, and 官心怡. "Management Earnings Forecasts as Targets for Earnings Manipulation." Thesis, 1994. http://ndltd.ncl.edu.tw/handle/45064995737247588217.

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Porter, Jason C. "Do analysts remove earnings management when forecasting earnings?" 2006. http://purl.galileo.usg.edu/uga%5Fetd/porter%5Fjason%5Fc%5F200608%5Fphd.

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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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Chang, Chia-Wei, and 張家瑋. "Management with Working Experience of CPA Firms, Earnings Threshold and Earnings Management." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/08098193921675807871.

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碩士<br>國立臺灣大學<br>會計學研究所<br>95<br>The unprecedented media and regulatory attention on auditor independence issues following the collapse of Enron Corporation has brought the “revolving door” into sharp focus. The Sarbanes-Oxley Act (2002), the Securities and Exchange Commission (SEC, 2000), and the Independence Standards Board (ISB, 1999) suggest that audit quality can be impaired when executives previously worked for their companies’ audit firms. This study investigates whether the management of companies with working experience of CPA firms engages in earnings management more easily. In additi

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Li, Meng-Huei, and 李孟徽. "Earnouts and Earnings Management." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/36346705466335798944.

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碩士<br>國立臺灣大學<br>會計學研究所<br>104<br>Earnouts represent a means of acquisition payment that specify future obligation of the acquirer to transfer assets to the target as partial or full acquisition payment. In contrast to cash or stock payment, earnouts defer the payment until target firms meet performance thresholds or pre-specified economic events occur. SFAS 141(R) requires the acquirer to estimate and recognize the fair value of earnouts at the acquisition date instead of disclosing in financial statements. The empirical results in this study find that under SFAS 141(R), accrual-based earnings

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"Essays on earnings management." Tulane University, 2004.

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Financial accounting standards permit managers to exercise discretion on reporting therefore provide space for earnings management. Managers can strategically manipulate earnings to affect perceptions of other stakeholders. Earnings management has been an active research field in accounting for decades. Recent scandal of Enron and Worldcom raised public concern about earnings management activities. My dissertation addresses two issues about earnings management My first essay investigates the relationship between timeliness and earnings quality. Timeliness and earnings quality are two essential

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Chen, Kuan-Liang, and 陳冠良. "Timeliness and Earnings Management." Thesis, 2006. http://ndltd.ncl.edu.tw/handle/30258241567487397678.

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碩士<br>輔仁大學<br>會計學系碩士班<br>93<br>Timeliness and earnings management are two important discretionary elements of the financial disclosure. Respectively, they influence the relevance and the reliability of accounting information, and also the investors’ decision makings. In order to explore the relationship between timeliness and earnings management, this study uses the difference between the actual disclosure date and the last year disclosure date to measure timeliness, and the performance adjusted discretionary accruals to measure earnings management. We define the abnormal (normal) disclosure d

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Lai, Hung-Ching, and 賴虹靜. "Earnings Management and Hedging." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/43586261763604169475.

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碩士<br>國立暨南國際大學<br>財務金融學系<br>100<br>Using a sample of U.S. S&P 500 firms from 2004 to 2010, this study examines the impact of hedging decision on earnings management. Empirical results indicate that hedged firms and firms with higher hedge ratio conduct less earnings management and reveal better earnings quality. Further, this study uses future earnings response coefficient, denoted by FREC, as proxy of earnings informativeness to investigate the impact of hedging decision on earnings informativeness. The results show that earnings of firms with high hedge ratio are more informativeness, sugges

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Wang, Yuying, and 王譽縈. "Substitution And Complementary Effects Of Accrual-Based Earnings Management And Real Earnings Management." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/62651068725109938870.

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碩士<br>國立中正大學<br>企業管理研究所<br>100<br>We examine whether firms simultaneously use accrual-based earnings management (AEM) or real earnings management (REM) to engage in earnings management. Our findings, using five measures of REM, such as cash flows from operations, R&D expenditures, SG&A expenses, production cost, and gains on assets sales, based upon a 1991-2010 dataset on related within listed companies in Taiwan, firstly, we show that while firms use R&D expenditures of real earnings management to increase their earnings, there existing substitution effect between accrual-based earnings manag

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Hu, Yung-Chun, and 胡永純. "The Association between the Earnings Forecasts and Earnings Management." Thesis, 1997. http://ndltd.ncl.edu.tw/handle/86089741788266918687.

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Chou, Ying-Yan, and 周櫻燕. "The impact of earnings management on analysts’ earnings forecasts." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/90733671649466259678.

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碩士<br>中國文化大學<br>會計研究所<br>97<br>The main purpose of this study is to investigate the impact of earnings management on analysts’ earnings forecasts. The research firms in the fourth quarter of 2007, analysts forecast earnings targets, the use of advanced Jones model abnormal accruals as a measure of earnings management. Empirical results show that earnings management and analyst earnings forecast accuracy to the relationship between negative, indicating the high earnings management analyst in the company's higher forecast accuracy. The empirical results of this may be interpreted as corporate ea

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Ming-Chih, Shih, and 施明志. "Quarterly Earnings Management to Avoid Earnings Losses and Decreases." Thesis, 2002. http://ndltd.ncl.edu.tw/handle/61181649872784349151.

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碩士<br>國立臺灣大學<br>會計學研究所<br>90<br>ABSTRACT Graduate Institute of Accounting National Taiwan University Name : Shih, Ming — Chih Month / Year : June , 2002 Adviser : Lin, Chan-Jane Title : Quarterly Earnings Management to Avoid Earnings Losses and Decreases The main purpose of this study is to investigate whether the managers also have incentives to manipulate quarterly earnings to avoid earnings decreases (both relative to the immediately preceding quarter and to the corresponding fiscal quarter in the previous

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Chi-ChunHsieh and 謝季純. "Auditor Narcissism and Earnings Management to Achieve Earnings Benchmarks." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/3cny7s.

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