| Summary: | 碩士 === 國立中正大學 === 會計與資訊科技研究所 === 102 === The research focuses on the association between government shareholding and earnings management in banking industry. The samples are collocated from 2004 to 2012 in banking industry, including public and private banks. The related information are collected from TEJ (Taiwan Economic Journal). The research’s conclusions as the follow:
1.The results are partially support that when government assign people on board of directors having better earnings quality in banks. However, the research cannot find the relationship between income smoothing and government officers in board of directors in banks.
2.There is a negative correlation on numbers government officers on the board and qualities of earnings, also income smoothing in banks..
3.The relationship between government holding shares and Earning Management become U shape. It means when government own more shares, the earning quality is good. However, when government shares are more than the average amount government shares in banking industry, the relationship become negative.
4.There is no significant relationship between government cross holding and earing quality and income smoothing in this research.
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