Tiring Decisions and Tradeoff between Accounting Discretions and No34

• Main Authors: Yi-wen Li, 李怡妏
• Other Authors: Wan-ting Xie
• Format: Others
• Language: zh-TW
• Published: 2011
• Online Access: http://ndltd.ncl.edu.tw/handle/29970060239739852664

碩士 === 國立高雄應用科技大學 === 會計系 === 99 === This study examines the timing and likelihood of accounting discretion and SFAS No.34 for Taiwan’s listed firms to avoid loss. Our empirical results show that managers are apt to exercise accounting accruals rather than No. 34 in the fourth quarter, compared to previous three quarters, for Taiwan’s listed firms to avoid loss. In addition, in order to avoid loss , the likelihood of employing accounting discretion is significantly higher than SFAS No.34 in the fourth quarter.