The study on the determinants of the manager''s accounting choice of the publicly held company in Taiwan ─The application of the positive accounting theory

• Main Authors: Yu-Ling Chao, 趙玉鈴
• Other Authors: Dauw-Song Zhu
• Format: Others
• Language: zh-TW
• Published: 2000
• Online Access: http://ndltd.ncl.edu.tw/handle/87213499422574634194

碩士 === 國立東華大學 === 企業管理學系 === 88 === The purpose of this study is to understand what factors influenced the manager’s decision in making accounting choices. This research apply the three hypotheses：bonus plan hypothesis、debt/equity hypothesis and size hypothesis in the positive accounting theory to examine 186 publicly held companies in Taiwan. Bonus、debt/equity、interest coverage ratio、size、capital intensity and risk are independent variables. Firm’s discretionary accruals is the dependent variable. This study using linear regression model to examine if there are relations between independent and dependent variables, and the results indicate that two of these factors (interest coverage ratio and risk) have a significant association with the firm’s discretionary accruals.