| Summary: | 碩士 === 國立高雄應用科技大學 === 會計系 === 105 === The purpose of this paper is to study the real earnings management activities after the adoption of International Financial Reporting Standards (IFRS). In order to integrate with the international development trend and to enhance the transparency and authenticity of the financial statements, Taiwan in 2013 decided to fully adopt the international financial reporting standards.
This study is based on the real earnings management model proposed by Roychowdhury (2006) and Cohen et al. (2008), which includes the estimated abnormal operating cash flow, abnormal production costs and abnormal discretionary expense.
To incorporate a variety of variables affecting earnings to explore changes in real earnings management, from 2011 to 2015, listed companies in Taiwan conducted empirical research on the sample. The empirical results indicate that the ratio of outside directors, the ratio of stockholding by directors, price-book ratio, return on assets (ROA), debt ratio, size of enterprises will affect the business manipulation of real earnings management.
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