Family-Controlled Companies – The Relation between Difference of Preliminary Earnings, Reported Earnings and Certificated Public Accountant Turnover
碩士 === 國立中正大學 === 會計與資訊科技研究所 === 98 === When investors enter the capital market, the financial statement is one of the main points of reference. The study based on prevalent company formation, “family-controlled company” mainly investigates the association between preliminary earnings and audited ea...
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2010
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| Online Access: | http://ndltd.ncl.edu.tw/handle/39843872887760946508 |
| Summary: | 碩士 === 國立中正大學 === 會計與資訊科技研究所 === 98 === When investors enter the capital market, the financial statement is one of the main points of reference. The study based on prevalent company formation, “family-controlled company” mainly investigates the association between preliminary earnings and audited earnings as well as the effects of the two earnings on Certificated Public Accountant turnover. In sensitivity analysis, we also change the way of deflate, using prior period stock price as deflator, and we then add in electronics industry and financial forecast as control variables to test our models’ robustness. The results of our study can be not only used as a reference when investors enter the capital market but also as a basis for authorities while making rules. The results can also benefit future study when examining family-controlled companies’ earnings management.
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