利害關係人與企業盈餘品質關聯性之研究

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题名:	利害關係人與企業盈餘品質關聯性之研究 Stakeholders and Earnings Quality
作者:	汪勁志
贡献者:	會計學系
关键词:	利害關係人盈餘品質盈餘管理盈餘操縱會計事務所 stakeholders earning quality earnings management earnings manipulation audit firm
日期:	2016-06
上传时间:	2016-08-17 13:16:14 (UTC+8)
摘要:	本研究目的在於探討企業利害關係人對盈餘品質之影響性，研究樣本為台灣上市櫃非金融公司，研究年度從2011至2014年。變數設計採前後期差異之衡量方式，以衡量自變數變動對應變數之影響程度。實證結果顯示，大股東持股增加、董事持股增加與監事持股增加，均會負向影響企業盈餘管理行為，此結果表示增加大股東、董事與監事權力，有助於提升盈餘品質。經理人持股增加與獨立董事席次增加會正向影響企業盈餘管理行為，顯示經理人權力越大或獨立董事越多，企業越會發生盈餘操縱現象。另外，研究結果也顯示，當企業發生會計師事務所變動時，其盈餘管理活動也會增加。 The purpose of this study is to explore the impact of various stakeholders on earnings quality, using non-financial firms listed on the Taiwan Stock Exchange and Taipei Exchange from 2011 to 2014. To examine the casual relations, all experimental variables are measured in difference format. The results show that the three variables measuring increases in shareholders of large shareholders, directors and supervisor are negatively associated with earnings management, respectively. Such findings indicate that increased shareholdings of large shareholders, directors and supervisors can lead to better earnings quality. The variables measuring increases in managers’ shareholdings and independent directors are positively associated with earnings management, respectively. Such results imply that greater power of management and more independent directors promote managers’ behavior of earnings management. Moreover, this study also shows that firms exhibit more earnings management behavior in cases where firms change audit firms.
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