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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Main Authors:	Jhen-Wei, Jhong, 鐘振維
Other Authors:	Wen-Hsiang, Lin
Format:	Others
Language:	zh-TW
Published:	2011
Online Access:	http://ndltd.ncl.edu.tw/handle/78479750358016490135

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spelling	ndltd-TW-099KUAS83850062015-10-16T04:02:40Z http://ndltd.ncl.edu.tw/handle/78479750358016490135 A Study on the Association between Political Contributions and Earnings Management 政治獻金與盈餘管理之關聯性研究 Jhen-Wei, Jhong 鐘振維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. Wen-Hsiang, Lin Tzong-Huei, Lin 林文祥林宗輝 2011 學位論文 ; thesis 45 zh-TW
collection	NDLTD
language	zh-TW
format	Others
sources	NDLTD
description	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.
author2	Wen-Hsiang, Lin
author_facet	Wen-Hsiang, Lin Jhen-Wei, Jhong 鐘振維
author	Jhen-Wei, Jhong 鐘振維
spellingShingle	Jhen-Wei, Jhong 鐘振維 A Study on the Association between Political Contributions and Earnings Management
author_sort	Jhen-Wei, Jhong
title	A Study on the Association between Political Contributions and Earnings Management
title_short	A Study on the Association between Political Contributions and Earnings Management
title_full	A Study on the Association between Political Contributions and Earnings Management
title_fullStr	A Study on the Association between Political Contributions and Earnings Management
title_full_unstemmed	A Study on the Association between Political Contributions and Earnings Management
title_sort	study on the association between political contributions and earnings management
publishDate	2011
url	http://ndltd.ncl.edu.tw/handle/78479750358016490135
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A Study on the Association between Political Contributions and Earnings Management

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