期刊名称：International Journal of Multimedia and Ubiquitous Engineering
印刷版ISSN：1975-0080
出版年度：2014
卷号：9
期号：3
页码：351-358
出版社：SERSC
摘要：Many study suggested company meet their business results with the control of general man-agement expenses against change of sales amount or earnings. Advertising expense is one of the accounting information those companies may utilize for their earning management. We compares reported advertising expenditure from financial reports with independently collect-ed actual expenses for advertising activities and investigate the differences. The result shows actual advertising expenses are affected by sales or earnings, but reported expenditure is not related with those changes. It implies actual expenses are not properly reported to market users and needs more regulations on public announcements
