碩士 / 國立雲林科技大學 / 會計系 / 102 / In today’s interactive global economic, investment and expended to other countries are essentially. As a result, there are more Taiwanese local corporations expending their stage to foreign market. However, when companies investment in other countries that might cause some problems, such as the incomplete legislation knowledge and information asymmetry. Therefore, the accruals earning management would become more important for companies. This paper examines the relationship between the foreign investment and accruals earning management. And further discussion when the company highly involved in investing aboard, the level of accruals earning management and real earning management will enhance or not.
This sample public companies are obtained from 2008 to 2012, the empirical results shows that the higher foreign investment, the higher level of accruals earning management has to apply. Oppositely, the level of depending on real earning management might lower than before.
| Identifer | oai:union.ndltd.org:TW/102YUNT0385042 |
| Date | January 2014 |
| Creators | Wen-Yen Huang, 黃文彥 |
| Contributors | Yu-Chih Lin, 林有志 |
| Source Sets | National Digital Library of Theses and Dissertations in Taiwan |
| Language | zh-TW |
| Detected Language | English |
| Type | 學位論文 ; thesis |
| Format | 58 |
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