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Group Types and Earnings Management

In: Advances In Quantitative Analysis Of Finance And Accounting

Author

Listed:
  • Min-Jeng Shiue

    (National Taipei University, Taiwan)

  • Chan-Jane Lin

    (National Taiwan University, Taiwan)

  • Chi-Chun Liu

    (National Taiwan University, Taiwan)

Abstract

Although a considerable body of research has examined management's incentives to manipulate earnings, relatively little work has examined factors that constrain earnings management. This paper examines the relation between earnings management and one of such important factors — group characteristics in a specific area: business groups in Taiwan. Three hypotheses were derived to test the above connections. Two different regression approaches were employed to conduct our analyses: ordinary least square and two-step regressions. Empirical evidence shows that group member firms with or without a bank and group type are two key factors of a group's organizational structure that explain the extent of discretionary accruals. Sensitivity tests indicate that the results are robust.

Suggested Citation

  • Min-Jeng Shiue & Chan-Jane Lin & Chi-Chun Liu, 2006. "Group Types and Earnings Management," World Scientific Book Chapters, in: Cheng-Few Lee (ed.), Advances In Quantitative Analysis Of Finance And Accounting, chapter 7, pages 137-162, World Scientific Publishing Co. Pte. Ltd..
    • Handle: RePEc:wsi:wschap:9789812772824_0007
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