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標題: 中國家族企業盈餘管理之實證研究
Family Firm and Earnings Management Evidence From China
作者: Bo-Cun Lin
關鍵字: 家族企業;盈餘管理;CEO來源;中國;Family firm;Earning management;Sources of family firm CEO;China
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This study investigates the relationship among sources of family firm CEO,earnings management behavior and family firm ,using China's listed firm from 2007 to 2013 as research sample. The results show family firm in china exhibite a positive relationship on earnings management behavior. Besides, the earnings management behavior vary with the sources of family firm CEO. At first, Founder CEO prefer the discretionary accruals as the method of earning management. Descendant CEO choose the real earnings management as the method of earning management. Finally, Hired CEO use both discretionary accruals and real earnings management as the method of earning management.
其他識別: U0005-2906201514402700
Rights: 同意授權瀏覽/列印電子全文服務,2018-07-02起公開。
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