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題名 | Evidence of Earnings Management Induced by Educational Subsidies: A Case Study of Taiwanese Private Universities=盈餘管理與教育補助之關聯性研究: 以臺灣私立大學為例 |
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作者 | 王明昌; 鄭銘源; Wang, Ming-chang; Cheng, Ming-yuan; |
期刊 | 中華管理評論 |
出版日期 | 20160200 |
卷期 | 19:1 2016.02[民105.02] |
頁次 | 頁(2)1-(2)17 |
分類號 | 525.65 |
語文 | eng |
關鍵詞 | 盈餘管理; 教育補助; 私立大學; Private university; Educational subsidies; Current expenditure; Capital expenditure; Surplus; |
英文摘要 | This study examines whether there is a relationship between the educational subsidies given to private universities by the government and the schools’ financial status. Based on the dataset of 36 schools from 2003 to 2009, our findings show a significant positive relationship between subsidies and administration expenditures, but a significant negative relationship between annual cash balances and subsidies. The results imply that the government distributing subsidies to private universities is induced by the recipient to earnings management. We suggest that policy makers could consider earnings management when they make subsidy policies. |
本系統之摘要資訊系依該期刊論文摘要之資訊為主。