董監事特性、盈餘管理與財務預測關係之研究-以高科技產業為例

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Please use this identifier to cite or link to this item: https://irlib.pccu.edu.tw/handle/987654321/27548

Title:	董監事特性、盈餘管理與財務預測關係之研究-以高科技產業為例 The Association among the Characters of Director and Supervisor,Earnings Management, and Financial Forecast-The Case of High-technology Industry in Taiwan
Authors:	黃峻楹
Contributors:	會計研究所
Keywords:	自願性財務預測董監事特性盈餘管理高科技產業 voluntary financial forecast characters of director and supervisor earnings management high-technology industry
Date:	2006
Issue Date:	2014-06-24 09:56:20 (UTC+8)
Abstract:	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.
Appears in Collections:	[Department of Accounting & Graduate Institute of Accounting] Thesis

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