The Impact of Insider Trading on Earnings Management: The Moderating Effect of Corporate Governance.

碩士 === 中國文化大學 === 會計學系 === 98 === The purpose of the study is to explore the relationship between insider trading and earnings management and to exam the moderating effect of corporate governance on about the relationship. We use quarterly data of listing and Over-the-Counter electronic firms in the...

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Bibliographic Details
Main Authors:	Su-Chen Lu, 呂素禎
Other Authors:	Jinn-Yang Uang
Format:	Others
Language:	zh-TW
Published:	2010
Online Access:	http://ndltd.ncl.edu.tw/handle/50161642310785265266

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spelling	ndltd-TW-098PCCU03850092017-03-17T06:38:15Z http://ndltd.ncl.edu.tw/handle/50161642310785265266 The Impact of Insider Trading on Earnings Management: The Moderating Effect of Corporate Governance. 內部人交易對盈餘管理影響之研究:公司治理干擾之探討 Su-Chen Lu 呂素禎碩士中國文化大學會計學系 98 The purpose of the study is to explore the relationship between insider trading and earnings management and to exam the moderating effect of corporate governance on about the relationship. We use quarterly data of listing and Over-the-Counter electronic firms in the period from 2004 to 2008. The empirical results indicate as follows. Firstly, next quarter insider trading can drive firms to conduct earnings management. Secondly, BOD independence can medicate that insider trading behavior in order to gain profit via earnings management. Jinn-Yang Uang 汪進揚 2010 學位論文 ; thesis 70 zh-TW
collection	NDLTD
language	zh-TW
format	Others
sources	NDLTD
description	碩士 === 中國文化大學 === 會計學系 === 98 === The purpose of the study is to explore the relationship between insider trading and earnings management and to exam the moderating effect of corporate governance on about the relationship. We use quarterly data of listing and Over-the-Counter electronic firms in the period from 2004 to 2008. The empirical results indicate as follows. Firstly, next quarter insider trading can drive firms to conduct earnings management. Secondly, BOD independence can medicate that insider trading behavior in order to gain profit via earnings management.
author2	Jinn-Yang Uang
author_facet	Jinn-Yang Uang Su-Chen Lu 呂素禎
author	Su-Chen Lu 呂素禎
spellingShingle	Su-Chen Lu 呂素禎 The Impact of Insider Trading on Earnings Management: The Moderating Effect of Corporate Governance.
author_sort	Su-Chen Lu
title	The Impact of Insider Trading on Earnings Management: The Moderating Effect of Corporate Governance.
title_short	The Impact of Insider Trading on Earnings Management: The Moderating Effect of Corporate Governance.
title_full	The Impact of Insider Trading on Earnings Management: The Moderating Effect of Corporate Governance.
title_fullStr	The Impact of Insider Trading on Earnings Management: The Moderating Effect of Corporate Governance.
title_full_unstemmed	The Impact of Insider Trading on Earnings Management: The Moderating Effect of Corporate Governance.
title_sort	impact of insider trading on earnings management: the moderating effect of corporate governance.
publishDate	2010
url	http://ndltd.ncl.edu.tw/handle/50161642310785265266
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The Impact of Insider Trading on Earnings Management: The Moderating Effect of Corporate Governance.

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