AN ANALYSIS OF THE ELECTRICAL INDUSTRY, THE SHIPPING AND TRANSPORTATION INDUSTRY AND THE TOURISM INDUSTRY IN LISTED STOCK COMPANIES--AN EMPIRICAL STUDY OF THE RELATIONSHIP BETWEEN INFORMATION TRANSPARENCY AND EARNINGS MANAGEMENT
碩士 === 南華大學 === 企業管理系管理科學碩博士班 === 97 === Taiwan Securities and Futures Institute (SFI) began to implement the Information Disclosure and Transparency Ranking System (IDTRS) in Taiwan in 2003. Since then past studies shown have that the application of IDTRS can reduce earnings management methods of...
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ndltd-TW-097NHU054570062016-05-09T04:13:59Z http://ndltd.ncl.edu.tw/handle/19378319050782052050 AN ANALYSIS OF THE ELECTRICAL INDUSTRY, THE SHIPPING AND TRANSPORTATION INDUSTRY AND THE TOURISM INDUSTRY IN LISTED STOCK COMPANIES--AN EMPIRICAL STUDY OF THE RELATIONSHIP BETWEEN INFORMATION TRANSPARENCY AND EARNINGS MANAGEMENT 資訊揭露透明度與盈餘管理關係之研究-以上市電子業、航運業、觀光業分析探討 Mei-feng Kuo 郭美峯 碩士 南華大學 企業管理系管理科學碩博士班 97 Taiwan Securities and Futures Institute (SFI) began to implement the Information Disclosure and Transparency Ranking System (IDTRS) in Taiwan in 2003. Since then past studies shown have that the application of IDTRS can reduce earnings management methods of enterprises. First, we have used the results of ITDRS in 2006 & 2007 to examine the effects of information transparency on the informativeness of earnings. Next, we looked into whether the higher the degree of the corporate disclosure transparency will reduce the possibilities of the earning manipulation, since there is less information level between the investors and the corporate manager. The empirical results show the relationship between information disclosure and earnings management is significantly different between industries.The “conglomerates”, the “big stockholders’ holdings”, the “institutional investor holdings” , Whether the directors having independent roles , the “managers’ holdings”and If the chairman of a board and CEO are the same have a significant negative relationship with earnings management. The corporate governance have a significant positive relationship with information disclosure transparency. The information disclosure transparency have a significant negative relationship with earnings management. Chih-wen Ting 丁誌魰 2009 學位論文 ; thesis 117 zh-TW |
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zh-TW |
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碩士 === 南華大學 === 企業管理系管理科學碩博士班 === 97 === Taiwan Securities and Futures Institute (SFI) began to implement the Information Disclosure and Transparency Ranking System (IDTRS) in Taiwan in 2003. Since then past studies shown have that the application of IDTRS can reduce earnings management methods of enterprises.
First, we have used the results of ITDRS in 2006 & 2007 to examine the effects of information transparency on the informativeness of earnings. Next, we looked into whether the higher the degree of the corporate disclosure transparency will reduce the possibilities of the earning manipulation, since there is less information level between the investors and the corporate manager.
The empirical results show the relationship between information disclosure and earnings management is significantly different between industries.The “conglomerates”, the “big stockholders’ holdings”, the “institutional investor holdings” , Whether the directors having independent roles , the “managers’ holdings”and If the chairman of a board and CEO are the same have a significant negative relationship with earnings management. The corporate governance have a significant positive relationship with information disclosure transparency. The information disclosure transparency have a significant negative relationship with earnings management.
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author2 |
Chih-wen Ting |
author_facet |
Chih-wen Ting Mei-feng Kuo 郭美峯 |
author |
Mei-feng Kuo 郭美峯 |
spellingShingle |
Mei-feng Kuo 郭美峯 AN ANALYSIS OF THE ELECTRICAL INDUSTRY, THE SHIPPING AND TRANSPORTATION INDUSTRY AND THE TOURISM INDUSTRY IN LISTED STOCK COMPANIES--AN EMPIRICAL STUDY OF THE RELATIONSHIP BETWEEN INFORMATION TRANSPARENCY AND EARNINGS MANAGEMENT |
author_sort |
Mei-feng Kuo |
title |
AN ANALYSIS OF THE ELECTRICAL INDUSTRY, THE SHIPPING AND TRANSPORTATION INDUSTRY AND THE TOURISM INDUSTRY IN LISTED STOCK COMPANIES--AN EMPIRICAL STUDY OF THE RELATIONSHIP BETWEEN INFORMATION TRANSPARENCY AND EARNINGS MANAGEMENT |
title_short |
AN ANALYSIS OF THE ELECTRICAL INDUSTRY, THE SHIPPING AND TRANSPORTATION INDUSTRY AND THE TOURISM INDUSTRY IN LISTED STOCK COMPANIES--AN EMPIRICAL STUDY OF THE RELATIONSHIP BETWEEN INFORMATION TRANSPARENCY AND EARNINGS MANAGEMENT |
title_full |
AN ANALYSIS OF THE ELECTRICAL INDUSTRY, THE SHIPPING AND TRANSPORTATION INDUSTRY AND THE TOURISM INDUSTRY IN LISTED STOCK COMPANIES--AN EMPIRICAL STUDY OF THE RELATIONSHIP BETWEEN INFORMATION TRANSPARENCY AND EARNINGS MANAGEMENT |
title_fullStr |
AN ANALYSIS OF THE ELECTRICAL INDUSTRY, THE SHIPPING AND TRANSPORTATION INDUSTRY AND THE TOURISM INDUSTRY IN LISTED STOCK COMPANIES--AN EMPIRICAL STUDY OF THE RELATIONSHIP BETWEEN INFORMATION TRANSPARENCY AND EARNINGS MANAGEMENT |
title_full_unstemmed |
AN ANALYSIS OF THE ELECTRICAL INDUSTRY, THE SHIPPING AND TRANSPORTATION INDUSTRY AND THE TOURISM INDUSTRY IN LISTED STOCK COMPANIES--AN EMPIRICAL STUDY OF THE RELATIONSHIP BETWEEN INFORMATION TRANSPARENCY AND EARNINGS MANAGEMENT |
title_sort |
analysis of the electrical industry, the shipping and transportation industry and the tourism industry in listed stock companies--an empirical study of the relationship between information transparency and earnings management |
publishDate |
2009 |
url |
http://ndltd.ncl.edu.tw/handle/19378319050782052050 |
work_keys_str_mv |
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