公司治理對盈餘管理與股利支付率之 研究

CCUR > College of International Studies and Foreign Languages > English Program of Global Business > Thesis > Item 987654321/30335

Please use this identifier to cite or link to this item: https://irlib.pccu.edu.tw/handle/987654321/30335

Title:	公司治理對盈餘管理與股利支付率之研究 The Effect of Corporate Governance on Earnings Management and Dividends
Authors:	王慧慧 Simon, Febryanti
Contributors:	全球商務碩士學位學程碩士班
Keywords:	Managerial ownership Institutional ownership Board size Proportion of independent board Earnings management Dividends Modified jones model Dividend payout ratio
Date:	2015
Issue Date:	2015-08-20 15:15:05 (UTC+8)
Abstract:	Financial report is the most important report that must be prepared by companies that put their stock in the market (public companies). According to Financial Accounting Standard Boards (FASB), financial reporting should provide information that is useful to present and potential investors and creditors and other users in making rational investment and also for making decisions. In fact, there are differences between information that presented to the shareholders and information known by manager. Moreover, through the preparing process of financial report, there is different interest between manager and shareholders. Managers tend to do earnings management in order to meet their needs. This paper examines the effect of corporate governance that measured with managerial ownership, institutional ownership, board size and proportion of independent board on earnings management and dividends. Earnings management will measures with discretionary accrual with Modified Jones Model and dividends will measures with dividend payout ratio. The basic idea of this study just want to analyze that corporate governance is negatively associated on earnings management and earnings management is associated in dividend payout ratio. Good implementation of corporate governance can constrained the manager’s act to do earnings management. The sample in this research is go public companies in consumer goods sector listed on Indonesia Stock Exchange 2008-2012 years in a row. In an election sample is used technique purposive sampling, namely samples set based on provided information. So, in total there are 164 firm years in this study.
Appears in Collections:	[English Program of Global Business] Thesis

Files in This Item:

File	Description	Size	Format
index.html		0Kb	HTML	726	View/Open

View Licence

Loading...