本研究探討高科技產業董監事特性與可能從事盈餘管理程度，並進而測試其與財務預測是否有關聯，以探討董監事會所具備之特性和盈餘管理對財務預測之正負面影響。本研究以TEJ資料庫中的財務預測管理當局進行資料的收集，研究期間為2000年至2004年，利用多元迴歸分析檢測財務預測誤差，實證結果顯示董監持股比例、獨立監察人席次、盈餘管理、景氣指標、公司規模呈顯著負相關，而預測期間則呈顯著正相關。
綜上所述，本研究認為高科技產業下監督機制的強弱與盈餘管理，會影響財務預測的準確度。主管機關應繼續推動董事會於監督管理財務預測準確度之職責，並在自願性財務預測的法律責任歸屬上，應以編製者為主。
This paper examines the relation between characters of director and supervisor, earnings management and voluntary forecast error. Use a sample of TEJ database over the period 2000-2004. The regression results show that voluntary forecast error is nega-tively associated with director and supervisor share ownership, earnings management, business indicators, and company size. The regression results show that voluntary fore-cast error is positively associated with forecast period.
In sum, character of director and supervisor and earnings management would in-fluence forecast error in High-technology industry. Competent authority should drive board of directors to supervise and manage the financial forecast accuracy. The law duty should attribute to the compiler in voluntary financial forecast.
