碩士 / 銘傳大學 / 會計學系碩士班 / 107 / Previous literature, directors' liability insurance, overseas direct investment, and related party transactions have significant impact on management's earnings management behavior. This study takes Taiwan listed cabinet companies from 2007 to 2017 as the research object, and discusses the relationship between directors' liability insurance, overseas direct investment, relationship transactions and earnings continuity, and further divides the information into whether there is insurance for directors and supervisors. Discuss whether the earnings continuity of the insured company will be higher than the surplus of the uninsured company.
The empirical results show that the liability insurance for insured directors and supervisors has a positive relationship with respect to the persistence of earnings, and that the insurance for directors and supervisors will increase the sustainability of earnings. After further distinguishing the data, it was found that the earnings continuity of the insured company was indeed higher than that of the uninsured company. In addition, there was no significant correlation between overseas direct investment and related party transactions and earnings sustainability, which was inconsistent with the expected results of this study.Finally, an additional sensitivity test of the sample was conducted. The results showed that in the part of the electronics industry, the overseas direct investment of the insured company was significantly correlated with the persistence of earnings, which was different from the previous empirical results.
| Identifer | oai:union.ndltd.org:TW/107MCU00385004 |
| Date | January 2019 |
| Creators | HU, YI-TING, 胡御庭 |
| Contributors | CHANG, LING-LING, 張玲玲 |
| Source Sets | National Digital Library of Theses and Dissertations in Taiwan |
| Language | zh-TW |
| Detected Language | English |
| Type | 學位論文 ; thesis |
| Format | 34 |
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