A Study on the Association between Political Contributions and Earnings Management
碩士 === 國立高雄應用科技大學 === 會計系 === 99 === This paper is a study on the association between political contributions and earnings management from the perspective of empirical study. The sample of this research inculudes 60 listing companies in Taiwan from 2006 to 2008. I adopt Ohlson’s (1995) model by addi...
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2011
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| Online Access: | http://ndltd.ncl.edu.tw/handle/78479750358016490135 |
| Summary: | 碩士 === 國立高雄應用科技大學 === 會計系 === 99 === This paper is a study on the association between political contributions and earnings management from the perspective of empirical study. The sample of this research inculudes 60 listing companies in Taiwan from 2006 to 2008. I adopt Ohlson’s (1995) model by adding factors of political contributions to assess the impact of share price.
The results of this study show:
(1) Political contributions and stock market value was positively correlated. The company has donated political contributions to enhance its stock market value. That political contributions have increased of information content.
(2) There is no relationship between political contributions and earnings management.
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