With the rapid development of economy, Taiwan¡¦s enterprises become bigger and bigger. Hence, the huge business groups play an important role in business environment of Taiwan. However, enterprises collectivization usually causes earning management by cross-shareholding and the related party transaction between group enterprises.
In addition, former research which discussing business groups did not include the factor of financial operating. Therefore, in order to confirm if the financial operating is the key factor of earning management, the study separates the total samples into ¡§active financial operating business groups¡¨ and ¡§inactive financial operating business groups¡¨ according to the relevant financial ratio. The period of research contains 2000~2009, and the total effective research tests are 570 copies.
Finally, the study develops eight hypotheses in a basis of four kinds of common related party transactions in Taiwan and two kinds of financial operating business groups. The empirical results show that the percentage of disposal assets in active financial operating business groups and the percentage of purchase and sales in inactive financial operating business groups have positive impact on earning management. However, the rest hypotheses have no obvious significance. Therefore, the rest hypotheses will not established.
| Identifer | oai:union.ndltd.org:NSYSU/oai:NSYSU:etd-0705112-105609 |
| Date | 05 July 2012 |
| Creators | Chen, Yung-sheng |
| Contributors | Cher-min Fong, Pei-how Huang, Cher-hung Tseng |
| Publisher | NSYSU |
| Source Sets | NSYSU Electronic Thesis and Dissertation Archive |
| Language | Cholon |
| Detected Language | English |
| Type | text |
| Format | application/pdf |
| Source | http://etd.lib.nsysu.edu.tw/ETD-db/ETD-search/view_etd?URN=etd-0705112-105609 |
| Rights | user_define, Copyright information available at source archive |
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