董監事治理與盈餘管理程度關係之研究-以台灣上市上櫃電子產業為例

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Title:	董監事治理與盈餘管理程度關係之研究-以台灣上市上櫃電子產業為例 The Relationship Between Governance of Directors and the Degree of Earnings Management-An Empirical Study on Electronic Companies Listed in Taiwan Stock Exchange.
Authors:	林鈺靜
Contributors:	會計學系
Keywords:	董監事治理盈餘管理實質盈餘管理應計盈餘管理分量迴歸 governance of directors earnings management real earnings management accruals earnings management quantile regression
Date:	2022
Issue Date:	2023-03-03 10:01:16 (UTC+8)
Abstract:	本研究以2015年至2019年台灣上市上櫃電子產業為研究對象探討董監事治理與盈餘管理程度間的互動關係。實證顯示當應計數大於等於0.25分量時，董監事持股比率、董事長兼任總經理及經理人持股比率與盈餘管理的幅度呈現顯著正向相關，支持利益掠奪假說，且當企業存在盈餘管理誘因時，會同時進行應計盈餘與實質盈餘管理，支持兩者具互補關係的論點。另一方面隨著董監事持股比率提高且董事長同時兼任總經理時，管理當局會同時運用應計與實質盈餘管理對財報數字進行調整，此種狀況下，即使是四大事務所也無法發揮其制衡的效果。最後，當企業僅對盈餘進行微幅調整時，通常會只選擇其中一項盈餘管理手段進行調整。此時應計項目與實質盈餘管理間呈替代關係。 This study is based on the electronic companies listed in Taiwan stock exchange from 2015 to 2019. The purpose of this study is to explore the relationship between govern-ance of directors and the degree of earnings management. The empirical results showed that board director’s shareholding ratio, chairman and managing director, and manger’s shareholding ratio were all positively correlated with the degree of earnings management when the accruals was more than or equal to 0.25 quantile, which sup-ported conflict of interest hypothesis. Besides, when companies have an incentive, and will carry out accruals earnings management and real earnings management, which supported that the relationship between the two earnings managements are comple-mentary. On the other hand, when the chairman and managing director, and the board director’s shareholding ratio is increase, and the administering authority will use accruals earn-ings management and real earnings management to adjust financial statement figures at the same time, and even the big4 accounting firms unable to exert its check and balance. Finally, when companies only make slight adjustments to earnings, they usu-ally choose only one of the earnings management methods to make adjustments. In this case, the relationship between the two earnings managements are substitutional.
Appears in Collections:	[Department of Accounting & Graduate Institute of Accounting] Thesis

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