碩士 / 輔仁大學 / 金融與國際企業學系金融碩士班 / 101 / The purpose of this research is to analyze the impact of multinational enterprises overseas arrangement on earnings management. Foreign investment complicates the financial reports. The information asymmetry between managers and outside investors will increase and this may cause a higher degree of earnings management. On the other hand, the accruals in various subsidiaries which tend to offset may lead to a lower degree of earnings management. Our sample period is from 2009 to 2011. We examine whether overseas arrangement will exacerbate or mitigate earnings management. We discuss it from four aspects: the degree of internationalization, the number of layers between affiliated companies, entry mode choice and the proportion of tax heaven. Our research results reveal that there is a positive relation between the degree of internationalization and earnings management, while there is a negative relation between the number of layers, the proportion of using joint venture, the proportion of tax heaven and earnings management.
| Identifer | oai:union.ndltd.org:TW/101FJU00214010 |
| Date | January 2013 |
| Creators | Chang, Ya-Chu, 張雅筑 |
| Contributors | Kao,Ming-Sung, 高銘淞 |
| Source Sets | National Digital Library of Theses and Dissertations in Taiwan |
| Language | zh-TW |
| Detected Language | English |
| Type | 學位論文 ; thesis |
| Format | 51 |
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