| 摘要: | 本研究之目的在於探討重大財務弊案對企業盈餘管理行為之影響，以及財務弊案是否會透過公司治理，進而影響企業盈餘管理行為。研究中採用博達弊案作為觀察事件，實證期間自2002至2008年。研究結果指出，博達弊案對企業盈餘管理行為具有抑制作用，然於弊案發生後之第五年，企業盈餘管理行為有恢復現象。另外，本研究結果並未發現財務弊案會透過公司治理，進而影響企業盈餘管理行為，亦即並無公司治理之中介關係。
This study aims to investigate whether material financial scandals can pose an impact on the behavior of earnings management, and, if any, to further examine whether the material financial scandal affects earnings management behavior via changes in corporate governance. Using the Procomp scandal as the investigated fi-nancial scandal and data surrounding the event from 2002 to 2008, this research de-monstrates that the Procomp scandal event did create a mitigating effect on compa-nies’ earnings management. However, the effect only lasted four years and the beha-vior of earnings management started to pick up in the fifth year after the scandal. Nevertheless, my findings do not indicate that the financial scandal reduced the earnings management behavior through the adjustments of corporate governance; that is, corporate governance did not play a mediating role in mitigating earnings management. |
