The Association between Corporate Contribution, Corporate Foundation, and Earnings Management
碩士 === 國立東華大學 === 會計與財務碩士學位學程 === 107 === The purpose of this study is to find out whether there is an association between corporate contribution, corporate foundation, and earnings management. The samples are Taiwanese general industry listed companies from 2007 to 2017. The research discusses thre...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2019
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| Online Access: | http://ndltd.ncl.edu.tw/handle/733f6r |
| Summary: | 碩士 === 國立東華大學 === 會計與財務碩士學位學程 === 107 === The purpose of this study is to find out whether there is an association between corporate contribution, corporate foundation, and earnings management. The samples are Taiwanese general industry listed companies from 2007 to 2017. The research discusses three types of earnings management: avoiding earnings declines, avoiding reporting losses, and earnings smoothing. The empirical findings of this study show that there is no significant association between corporation philanthropy and earnings management.
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