碩士 / 靜宜大學 / 會計學系研究所 / 94 / The purpose of this study is to examine the relationship between the earnings management and fraud, hence to construct an early warning litigation presence model for assisting investors on investment strategy making. The samples entirely collected from public companies and select 42 companies of sued fraud from Taiwan; 37 companies of sued fraud from China. One sued company for fraud match one company. On measuring the earnings management degree, we used industry category and cross section model of Modified Jones to estimate discretionary accruals（DA）for the proxy to measure the degree of company earnings management; We make use of five years to divide into quantity to measure the degree and cycle of earnings management of fraudulent companies. The substantial evidence result shows that discretionary accruals are important fraud risk factor to fraudulent companies on Taiwan and China. The analysis of degree and the cycle of fraudulent company from the Taiwan and China earnings to manipulate, the Taiwanese fraudulent companies earnings to manipulate a timing equally about 3 years. We think this phenomenon mainly is concern about the company board director''s tenure; for Mainland China, the fraudulent company earnings to manipulate of cycle equally about 4 years, this result we think is about keeping to public on the market. And degree manipulated from the earnings to observe, the cross-straits fraudulent companies mainly with expansionary earnings management is it.
| Identifer | oai:union.ndltd.org:TW/094PU005385011 |
| Date | January 2006 |
| Creators | Tsang-chiuan Ju, 朱倉玄 |
| Contributors | 陳英得 |
| Source Sets | National Digital Library of Theses and Dissertations in Taiwan |
| Language | zh-TW |
| Detected Language | English |
| Type | 學位論文 ; thesis |
| Format | 95 |
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