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• Main Authors: Chia-yin Wang, 汪家瑩
• Other Authors: none
• Format: Others
• Language: zh-TW
• Published: 2009
• Online Access: http://ndltd.ncl.edu.tw/handle/72719265313494196483

碩士 === 東吳大學 === 會計學系 === 97 === This Study is to investigate the phenomena of earnings management of R.O.C state enterprises under the restrictions of legal budgets. We examine the earnings management data of the fifteen state-owned enterprises from 2003 to 2007 and focuses on the test results of “Discretionary Accruals” and “Individual Discretionary Accruals”. This paper adopts the trend of earnings for the fifteen state-owned enterprises. The results show that a part of managers would control the earnings upward when earnings before discretionary accruals are below 90%, and a part of managers would control the earnings downward when earnings before discretionary accruals are above 110%. The results show that the management of R.O.C state enterprises tend to adopt discretionary accruals when earnings before discretionary accruals are below 90% of legal earnings and between 100% and 110% of legal earnings, managers would control the earnings upward but the detected discretionary accruals are not significant. And when earnings before discretionary accruals are above 110% of legal earnings, managers incline to use discretionary accruals to reduce reported earnings but the detected discretionary accruals are not significant either. On the other hand, we examine the individual discretionary accruals, and the results show that the managers control the earnings upward（downward）, but the detected individual discretionary accruals are not significant.