Meeting Mandatory Management Earnings Forecast through Real Earnings Management

Meeting Mandatory Management Earnings Forecast through Real Earnings Management

林峻葳(Chun-Wei Lin)

指導教授 ： 潘健民

國立中正大學/管理學院/會計與資訊科技學系/碩士(2014年)

並列摘要

This paper discusses the relation between mandatory management earnings forecasts and real earnings management and this paper find some evidence and collated some literature. This paper find evidence, first, if Japanese firms have upwards MEFs, then have using real earnings management. Second, if Japanese firms revise more cumulative amount of the MEFs, then the Japan’s firms would give up revise MEFs rather than revise financial forecast directly. Third, if Japan’s firms have wider gap between initial forecasts and realized earnings, the Japan’s firms would give up revise MEFs too and revise financial forecast directly. Besides, this paper provided additional tests to get step further research on multiply relation of hypothesis.

Key words: Mandatory earnings forecasts, real earnings management

並列關鍵字

Mandatory Earnings Forecast ； Real Earnings Management

參考文獻

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