The Relationship Between Accounting Line Manager Turnover and Earning Management

• Main Authors: Wen-Yi Chen, 陳文怡
• Other Authors: Meng-Ping Yang
• Format: Others
• Language: zh-TW
• Published: 2006
• Online Access: http://ndltd.ncl.edu.tw/handle/80806564551536345047

碩士 === 東吳大學 === 會計學系 === 94 === After a lot of financial scandals reveal in succession, government begin amending relative law to avoid similar case occur in the future. Management was charged with the duty of preparing financial reporting to enhance the veridicality of financial report ,to reduce the stakeholder mislead by window dressing report. Previous research regarding earning management usually confer the relationship between its motivation, it method, and executive turnover or director turnover. But, accounting line manager is conductor of preparing financial report. It’s a strong relationship between accounting line manager and earning management. This study is from accounting line manager angle to confer whether his behavior is affected by relative law. Accounting line manager turnover is the object of study for understanding the change of earning management. Furthermore, separate the effect of ownership turnover from accounting line manager turnover with dummy variable.Tisted companies in Taiwan from 2003 to 2004 were used as samples to test our hypotheses by multiple regression analysis.The empirical results are summarized as follow : 1. Before amending law, the degree of earning management of company with accounting line manager turnover is greater than that of company without accounting line manager turnover. 2. After amending law, the degree of earning management of company with accounting line manager turnover is smaller than that of company without accounting line manager turnover 3. Based on the above results, it’s different between the degree he degree of earning management of company with accounting line manager turnover before amending law and that after mending law. 4. The degree he degree of earning management of company with accounting line manager turnover which is not affected by owner’s turnover is same with above empirical results.