Applying Digital Analysis to Investigate the Relationship between Corporate Governance and Earnings Management: An Empirical Analysis of Publicly Listed Companies in Taiwan

@article{Lin2015ApplyingDA,
  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},
  pages={209-222}
}
ABSTRACTThis 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… Expand

Tables from this paper

References

SHOWING 1-10 OF 15 REFERENCES
Board composition and earnings management in Canada
Management's Incentives to Avoid Negative Earnings Surprises
DETECTING EARNINGS MANAGEMENT
Disclosure frequency and earnings management
UNUSUAL PATTERNS IN REPORTED EARNINGS
Benford's law : applications for forensic accounting, auditing, and fraud detection
...
1
2
...