Research on Earnings management of Taiwan central government medical operations funds
碩士 === 東吳大學 === 會計學系 === 103 === Since the inauguration of Global Budget System of the National Health Insurance in Taiwan in 2002, the Taiwan central government medical operations funds may use discretionary medical allowance to manage earnings. To avoid earnings above budget earning that need retu...
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2015
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| Online Access: | http://ndltd.ncl.edu.tw/handle/22127610266791483006 |
| Summary: | 碩士 === 東吳大學 === 會計學系 === 103 === Since the inauguration of Global Budget System of the National Health Insurance in Taiwan in 2002, the Taiwan central government medical operations funds may use discretionary medical allowance to manage earnings. To avoid earnings above budget earning that need return to national treasure or to avoid earnings below budget.
This research take Taiwan central government medical operations funds samples from 2011 to 2013 as the observations, and estimate discretionary medical allowance as a proxy variable of earnings management. The empirical result is that budget earnings is an important threshold for central government medical operations funds. When earnings were higher than budgeted, the authorities may increase discretionary medical allowance to decrease earnings. When earnings were lower than budgeted, the authorities may decrease medical allowance to increase earnings.
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