| Summary: | 碩士 === 東吳大學 === 會計學系 === 96 === This research mainly is inquire into Taiwan listed companies, making use of discretionary accruals, real activities and diversification to manage earnings while facing to loss in business threshold. This research deduce that firms try to manage earnings while facing to loss in business threshold. Furthermore, the earnings management behavior of firms that facing to loss in business threshold is more significant than their neighboring enterprise. Finally, this research test diversification of firms that facing to loss in business threshold.
This research selects by examinations the 2001-2005 years Taiwan listed companies as sample. According to test of the firms facing to loss in business threshold with their neighboring enterprise, the conclusions are: earnings management is significant in firms that facing to loss in business threshold; and is more significant than their neighboring enterprise. According to conclusions, this research can strengthen the shortage of reference about earnings management and diversification. This research also can make investors, creditor and statement user understand the information content of firm’s real activities and diversification that user can judge more easier.
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