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Earnings Management Types and Motivation: A Study in Taiwan

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Abstract:

A real activity manipulation model was applied to analyze the earning management behaviors of companies. Cluster analysis was conducted to explore types of earnings management behavior and the relationships were examined between different types of earnings management and motivation. Results indicate that production/distribution manipulation is driven principally by speculative motivations, while accrued item manipulation is driven principally by altruistic motivation and by pressure from affiliated parties.

Keywords: EARNINGS MANAGEMENT; EARNINGS MANAGEMENT BEHAVIOR; EARNINGS MANAGEMENT MOTIVATION; EARNINGS MANIPULATION; REAL ACTIVITY MANIPULATION

Document Type: Research Article

DOI: http://dx.doi.org/10.2224/sbp.2010.38.7.955

Publication date: August 1, 2010

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