Contemporary Management Research 11(3), pp. 209-222.
ISSN/ISBN: Not available at this time. DOI: Not available at this time.
Abstract: This study applies Benford’s law to examine the earnings of companies publicly listed in Taiwan from 1993 to 2011. The results show that, regardless of whether the company is profitable, the phenomenon of earnings management may be evident. Another interesting finding is that the rounding-of-earnings phenomenon remains popular among Taiwan’s publicly listed companies, although the degree of earnings manipulation has declined with the gradual implementation of corporate governance mechanisms. Thus, we recommend that supervisory authorities enhance corporate governance regulations and mechanisms to minimize earnings management.
Bibtex:
@article{,
title={Applying Digital Analysis to Investigate the Relationship between Corporate Governance and Earnings Management: An Empirical Analysis of Publicly Listed Companies in Taiwan},
author={Fengyi Lin and Sheng-fu Wu},
journal={Contemporary Management Research},
year={2015},
volume={11},
number={3},
pages={209--222}
url = {https://pdfs.semanticscholar.org/760a/2ae8992f8ab9c5cb702ca220538049f58fbc.pdf?_ga=2.57001578.1962300252.1593633977-1825087469.1593633977},
}
Reference Type: Journal Article
Subject Area(s): Accounting