內部人交易對盈餘管理影響之研究:公司治理干擾之探討

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Please use this identifier to cite or link to this item: https://irlib.pccu.edu.tw/handle/987654321/19676

Title:	內部人交易對盈餘管理影響之研究:公司治理干擾之探討
Authors:	呂素禎
Contributors:	會計學系
Keywords:	內部人交易盈餘管理公司治理
Date:	2009
Issue Date:	2011-10-04 15:17:20 (UTC+8)
Abstract:	本研究之目的在於探討內部人交易與盈餘管理之關聯性，以及公司治理是否會干擾此一關係。研究中以上市櫃電子資訊業為實證對象，以2004至2008年之季資料進行觀察。實證結果顯示：(1)內部人次期股權交易動機會驅使企業進行盈餘管理；(2)公司治理機制中之董事會獨立性會抑制內部人透過盈餘管理方式，以圖利其股票交易。 The purpose of the study is to explore the relationship between insider trading and earnings management and to exam the moderating effect of corporate governance on about the relationship. We use quarterly data of listing and Over-the-Counter electronic firms in the period from 2004 to 2008. The empirical results indicate as follows. Firstly, next quarter insider trading can drive firms to conduct earnings management. Secondly, BOD independence can medicate that insider trading behavior in order to gain profit via earnings management.
Appears in Collections:	[Department of Accounting & Graduate Institute of Accounting] Thesis

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