The Relationship among Stakeholders, Reputation and Earnings Quality

• Main Authors: zhe-wen nian, 粘哲文
• Other Authors: 王漢民
• Format: Others
• Language: zh-TW
• Published: 2015
• Online Access: http://ndltd.ncl.edu.tw/handle/s2483c

碩士 === 逢甲大學 === 會計學系 === 103 === The study aims to analyze the relationship among stakeholder, corporation reputation and earnings quality. Firstly, the study examines how stakeholders impact the earnings quality. The results of empirical study about accrual quality show that the institutional investors of internal stakeholders, the creditors and customers of external stakeholder can bring out the effects of supervision and increase the earnings quality. However, the independent directors and supervisors reduce the accrual quality. Secondly, the results of empirical study about income smoothness show that the managers and institutional investors of internal stakeholders, the creditors and customers of external stakeholder can increase income smoothness. But the top ten shareholders, employees, independent directors and supervisors reduce the income smoothness. Finally, we observe the role of corporation reputation between stakeholders and earnings qualities. The results of empirical study show that the higher of the corporate reputation, the lower impact of external stakeholders on enhancing quality of earnings.