| Summary: | 博士 === 國立彰化師範大學 === 商業教育學系 === 96 === The purpose of this study is to investigate the relationship among information transparency, analysts’ earnings forecast and earnings management. Compared to the prior literature, the main contribution of this study is to explore the relations among the variables at the same time and to challenge the established viewpoint on the relationship between information transparency and earnings management of prior literature.
The empirical results of this study found when the higher the company information transparency, analysts’ earnings forecast more consistent, so management have a high degree of motivation to take more earnings management to act in line with the company expected earnings of consistency.
More importantly, based on the results of this study found traditional thinking in relations between earnings management and information transparency for the negative is not the only opinion. In this study, a reasonable inference and rigorous empirical results showed that the relationship between earnings management and information transparency may also be positive.
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