Earnings management types and motivation: A study in Taiwan

Ming-Chia Chen1, Yuan-Cheng Tsai2
1Ming-Dao University, Taiwan
2Overseas Chinese University, Taiwan
Cite this article:  Chen, M.-C., & Tsai, Y.-C. (2010). Earnings management types and motivation: A study in Taiwan. Social Behavior and Personality: An international journal, 38(7), 955-962.

Volume 38 Issue 7 | e2047 | Published: August 2010 | DOI: https://doi.org/10.2224/sbp.2010.38.7.955

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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.

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