Taiwan has happened a series of serious food safety events in the recent years. It draws attention of the importance on food safety. It also triggers this research motive on food industry. In addition, the food industry also broke out the fraud of inside trading and cooking oil scandal. Therefore, this research aims to explore the relation-ship between information disclosure and earnings management in food industry.
This research adopts samples of listed food companies in Taiwan from 2010 to 2014. It has applied SPSS to design models and conduct empirical analyses. The re-search found that food industry the worse of information disclosure is, the higher degree of earnings management will be. Meanwhile, the research also found that correlation between information disclosure and earnings management is significantly negative cor-related. It means that food industry the better information disclosure is, the less degree earnings management will be.
