| Summary: | 碩士 === 東吳大學 === 會計學系 === 103 === This study is to study franchise business earnings management behavior in the incentive of price review system especially on the Take Cable TV industry. on the study applied the political cost theory and size hypothesis, "the competent authority rates downward earnings management behavior and management authorities of the possible presence in a positive relationship." on the earnings management behavior.
This study found that specific industry used the related party transactions to impact individual profits and losses. The study found that there have a position relationship between companies sizes and abnormal related companies‘s purchase. The larger the size, the greater the degree of downward earnings management behavior. The related party transactions are the main earnings management tool under the steady regulation. Under the opacity company manipulates the financial information by related party transactions.
Keywords: Franchise business, Tariff Cap, Earnings management, Related-party transactions
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