The Study of Earnings Management to the Influence of Business Performance

• Main Authors: Huang Hung Chia, 黃虹嘉
• Other Authors: Wen-Rong Jerry Ho
• Format: Others
• Language: zh-TW
• Published: 2006
• Online Access: http://ndltd.ncl.edu.tw/handle/59192974084281203578

碩士 === 大葉大學 === 會計資訊學系碩士班 === 94 === The main purpose of this research is to utilize the way in which the real example is analysis , the difference among the performance beginning and end to study the corporation reverse mergers , this research regards corporation reverse mergers of 25 of now as sample , it is that 25 carry on research that the effective sample is counted, the source of the materials is taken from every large financial website of corporation reverse mergers , disclosed the monitoring station of information and new newspaper database of Taiwan economy. Study tools and rely mainly on the fact that SPSS counts the software. This precise real example analysis result of research is found following: 1. The corporation reverse mergers from beginning to end ,the financial structure and cash flow are better than before . 2.While the corporation reverse mergers have some effects upon the earning management , solvency and profitability .