| 課程編碼 Course Code | 中文課程名稱 Course Name (Chinese) | 英文課程名稱 Course Name (English) | 總學分數 Credits | 總時數 Hours |
|---|---|---|---|---|
| 4825003 | 盈餘管理 | Earnings Management | 3.0 | 3 |
| 中文概述 Chinese Description | 盈餘管理的目的及動機；盈餘管理的計算是否合理；如何估算金融機構盈餘品質，與 RAROC 如何搭配；跨國金融機構盈餘管理與公司治理的相關性；跨國性盈餘管理的比較。 | |||
| 英文概述 English Description | Earnings management may be defined as reasonable and legal management decision making and reporting intended to achieve stable and predictable financial results. Earning s management is not to be confused with illegal activities to manipulate financial statements and report results that do not reflect economic reality. These typed of activities, popularly known as cooking the books. Involve misrepresenting financial results.Many executives face a lot of pressure to cross the line from earnings management to cooking the books. A 1998 survey at a conference sponsored by CFO. Magazine found that 78 percent of the chief financial officer (CFOs) in attendance had been asked to cast financial results in a better light, though still using generally accepted accounting principles (GAAP). The purpose of this course is to study the research on earning management. | |||
備註：