獨立董事與盈餘管理傾向關聯之研究

文化大學機構典藏 CCUR > 商學院 > 企業管理學系暨國際企業管理研究所 > 博碩士論文 > Item 987654321/27424

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題名:	獨立董事與盈餘管理傾向關聯之研究 A study on the Relationship between Independent Directors and Earnings Management Intention
作者:	池碧雲
貢獻者:	國際企業管理研究所
關鍵詞:	獨立董事盈餘管理 independent directors earnings management
日期:	2006
上傳時間:	2014-06-09 10:10:58 (UTC+8)
摘要:	在證券交易法授予獨立董事法源後，雖然公司治理程度提升，但獨立董事執行力是否深切，更是投資大眾所關切。由於盈餘管理會矇蔽公司真實績效並阻礙投資人做出理性判斷決策的能力，在股權結構分散之國家可以外部董事來監督公司經理人，但臺灣屬於股權高度集中之國家，大多的公司被大股東或集團所控制，控制股東享有較多控制權，因而有更強誘因去操弄公司盈餘。本研究之目的在探討獨立董事在我國公司股權集中及董事長兼任總經理管理型態之下，能否達到抑制公司管理當局盈餘管理之傾向。本研究採留置問卷的方式，針對前四大會計師事務所審計人員及台灣證券交易所審查人員進行問卷調查。總共發出300份，合計回收240份，回收率為80%。實證結果發現，當公司存在控制股東時，獨立董事無法抑制公司盈餘管理的傾向；另董事長兼任總經理之管理型態雖會增加公司盈餘管理的傾向，並不會影響獨立董事抑制公司盈餘管理的傾向。最後根據研究結果發現：獨立董事在股權高度集中及獨立董事人力市場未健全發展之下，無法達到公司治理。建議改進獨立董事之選舉方式並強化資訊揭露以達到抑制盈餘管理之成效。 Although the newly amended Securities and Exchange Act has stipulated the set up of independent directors, investors are more conerned about the actual performance of the independent directors and to what extent corporate governance can be enhanced thereby. Earnings management misleads investors by giving them false information about a company’s true operating performance. As ownership is highly dispersed country, outside directors can monitor the management to protect shareholder’s interest. But owner is highly concentrated in Taiwan. Most companies are controlled by a major shareholder or an affiliated group. As controlling shareholders own descision-making rights, they are inclined to manipulation earnings. This study examines whether independent directors can reduce earnings management intention for those companies whose ownership is highly concentrated and Chairman serves concurrently as President. This research used self-administered questionnaire to collect data. 300 questionnaires were distributed to auditors of the top four CPA firms in Taiwan and Listing department of Taiwan Stock Exchange Corporation. 240 questionnaires were returned. The response rate was 80%. The results show that the existence of independent directors is not significanfly correlated with earnings management intention due to controlling owners. Althout a person assume both the positions of Chairman and President will increase the intention of earnings management, such a phenomenon will not moderate the relationship between independent director and earnings management intention.
顯示於類別:	[企業管理學系暨國際企業管理研究所] 博碩士論文

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