| Summary: | 碩士 === 國立中山大學 === 企業管理學系研究所 === 93 === Abstract
This thesis is examining not only the relationship between earnings management and information disclosure but also which information disclosure dimensions influence earnings management in banks and financial holding corporations. I classified the information into five dimensions and they are independent variables in this thesis. Due to different industrial characteristics among financial and other industries, I didn’t use The Healy Model ( 1985), The Jones Model (1991), The DeAngelo Model(1986), The Modified Jones (1995) Model to estimate earnings management. Instead, I choose eight proxies selected in Liu’s paper (1999), and they are Bad Debt, Provisions of Other Loss, Gain on Disposal of Investment, Loss on Disposal of Investment, Gain -Disposal of Fixed Asset, Loss -Disposal of Fixed Asset, Gain on Trading S-T Investment, Loss on Trading S-T Investment as the earnings management proxies for financial industry. Hence, I also chose those proxies as my earnings management proxies.
The results show that the total scores of information disclosure are not related to earnings management in banks and financial holding corporations. On the other hands, it is the score of information disclosure dimensions related to earnings management. It demonstrates that different information disclosure dimensions influence the earnings management in different ways for banks and financial holding corporations.
Key words: earnings management, information disclosure, banks, financial holding industry
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