The Effect of Audit Committee on the Relationship between Overvalued Equity and Real Earnings Management

碩士 === 國立臺北大學 === 會計學系 === 104 === This study investigates the effect of overvalued equity (OVE) on managers’ real activities manipulate behavior. We also examine the influence of audit committees on the aforementioned relationship between overvalued equity and real earnings management (REM). Data w...

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Main Authors:	SUN, TZU-MING, 孫梓銘
Other Authors:	SHIUE, MIN-JENG
Format:	Others
Language:	zh-TW
Published:	2016
Online Access:	http://ndltd.ncl.edu.tw/handle/28425167832412277535

id	ndltd-TW-104NTPU0385018
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spelling	ndltd-TW-104NTPU03850182017-08-27T04:30:00Z http://ndltd.ncl.edu.tw/handle/28425167832412277535 The Effect of Audit Committee on the Relationship between Overvalued Equity and Real Earnings Management 審計委員會的設置對權益價值高估與實質盈餘管理間關聯性的影響 SUN, TZU-MING 孫梓銘碩士國立臺北大學會計學系 104 This study investigates the effect of overvalued equity (OVE) on managers’ real activities manipulate behavior. We also examine the influence of audit committees on the aforementioned relationship between overvalued equity and real earnings management (REM). Data were collected from Taiwanese publicly traded firms on the Taiwan Stock Exchange and the Gre Tai Securities Market between 2008 and 2014. The empirical results show that there is a positive and significant association between OVE and REM. That is, those overvalued companies are more likely to use real earnings management. However, we couldn’t find any evidence on the design of audit committees to mitigate the relationship between overvalued equity and real earnings management. SHIUE, MIN-JENG 薛敏正 2016 學位論文 ; thesis 36 zh-TW
collection	NDLTD
language	zh-TW
format	Others
sources	NDLTD
description	碩士 === 國立臺北大學 === 會計學系 === 104 === This study investigates the effect of overvalued equity (OVE) on managers’ real activities manipulate behavior. We also examine the influence of audit committees on the aforementioned relationship between overvalued equity and real earnings management (REM). Data were collected from Taiwanese publicly traded firms on the Taiwan Stock Exchange and the Gre Tai Securities Market between 2008 and 2014. The empirical results show that there is a positive and significant association between OVE and REM. That is, those overvalued companies are more likely to use real earnings management. However, we couldn’t find any evidence on the design of audit committees to mitigate the relationship between overvalued equity and real earnings management.
author2	SHIUE, MIN-JENG
author_facet	SHIUE, MIN-JENG SUN, TZU-MING 孫梓銘
author	SUN, TZU-MING 孫梓銘
spellingShingle	SUN, TZU-MING 孫梓銘 The Effect of Audit Committee on the Relationship between Overvalued Equity and Real Earnings Management
author_sort	SUN, TZU-MING
title	The Effect of Audit Committee on the Relationship between Overvalued Equity and Real Earnings Management
title_short	The Effect of Audit Committee on the Relationship between Overvalued Equity and Real Earnings Management
title_full	The Effect of Audit Committee on the Relationship between Overvalued Equity and Real Earnings Management
title_fullStr	The Effect of Audit Committee on the Relationship between Overvalued Equity and Real Earnings Management
title_full_unstemmed	The Effect of Audit Committee on the Relationship between Overvalued Equity and Real Earnings Management
title_sort	effect of audit committee on the relationship between overvalued equity and real earnings management
publishDate	2016
url	http://ndltd.ncl.edu.tw/handle/28425167832412277535
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The Effect of Audit Committee on the Relationship between Overvalued Equity and Real Earnings Management

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