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...

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Main Authors: Jie-Ru Yang, 楊絜如
Other Authors: Chao-Lan Wang
Format: Others
Language:zh-TW
Published: 2019
Online Access:http://ndltd.ncl.edu.tw/handle/733f6r
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spelling ndltd-TW-107NDHU53850122019-10-29T05:22:33Z http://ndltd.ncl.edu.tw/handle/733f6r The Association between Corporate Contribution, Corporate Foundation, and Earnings Management 企業捐贈、基金會與盈餘管理之關聯 Jie-Ru Yang 楊絜如 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. Chao-Lan Wang 王肇蘭 2019 學位論文 ; thesis 59 zh-TW
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language zh-TW
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description 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.
author2 Chao-Lan Wang
author_facet Chao-Lan Wang
Jie-Ru Yang
楊絜如
author Jie-Ru Yang
楊絜如
spellingShingle Jie-Ru Yang
楊絜如
The Association between Corporate Contribution, Corporate Foundation, and Earnings Management
author_sort Jie-Ru Yang
title The Association between Corporate Contribution, Corporate Foundation, and Earnings Management
title_short The Association between Corporate Contribution, Corporate Foundation, and Earnings Management
title_full The Association between Corporate Contribution, Corporate Foundation, and Earnings Management
title_fullStr The Association between Corporate Contribution, Corporate Foundation, and Earnings Management
title_full_unstemmed The Association between Corporate Contribution, Corporate Foundation, and Earnings Management
title_sort association between corporate contribution, corporate foundation, and earnings management
publishDate 2019
url http://ndltd.ncl.edu.tw/handle/733f6r
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