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Bank Monitoring and Borrowers' Earnings Management
|關鍵字:||Financial monitoring;金融監理;Loan;Corporate governance;Earnings management;Credibility;貸款;公司治理;盈餘管理;可信度||出版社:||財務金融系所||引用:||參考文獻: 1. 林珮瑱，“銀行營業特性與逾放比之探討”，中正大學碩士論文，民國99年。 2. 梁仲元，“公營銀行轉型提升競爭力之策略分析”，輔仁大學碩士論文，民國96年。 3. 陳錦村，葉雅薰“公司改組、監督機制與盈餘管理之研究” ，會計評論第34 期，民國91年，1-29頁。 4. 黃仁遠，“信用評等的結果對企業盈餘管理行為之影響”，高雄應用科技大學碩士論文，民國99年。 5. 鄭珮琪，“公司治理之研究-以機構投資人參與為中心-” ，中正大學碩士論文，民國99年。 6. Ahn S. and W.Choi, 2008, “The role of bank monitoring in corporate governance:Evidence from borrowers’ earnings management behavior,”Journal of Banking & Finance 33 (2009) 425-434. 7. Bannister, J. W. and H. A. Newman, 1992, “Management forecasts as targets for earnings management,” (Working paper. University of Illinois at Chicago.) 8. Bartov, E. and D. A. Cohen, 2008, “The ''Number Game in the Pre- and Post-Sarbanes- Oxley Eras,”Journal of Accounting, Auditing and Finance December 22 2008, 505-534 9. Beneish, M. 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In this paper, we examine the corporate governance role of Taiwan''s financial institutions. The results show that Taiwan listed firms increase the amount of manipulation of earnings management behavior as the magnitude of a loan increase. Non-foreign financial institutions monitoring and syndicated loan can be reduce the company''s earnings management. No matter what monitoring good or bad, financial institutions play important role in the corporate governance. In other aspect, they may be more concerned about the level of earnings in terms of credibility for investor, so we also use view of investor to examine wheather earning management behavior is effect by the financial supervision and corporate characteristics. In particular, we find that loans to financial institutions in the higher amount, the firm will greatly beautify the book surplus.Investors should be vigilant. The text will do more detailed analysis for the impact of other variables.
|Appears in Collections:||財務金融學系所|
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