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    Please use this identifier to cite or link to this item: http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/106497

    Title: 獨立董事特性與財務報導品質之關聯性
    Other Titles: The Association between Independent Director Characteristics and Financial Reporting Quality
    Authors: 張瑀珊;黃宇瑄
    Keywords: 獨立董事;財務報表重編;盈餘管理;資訊揭露;Independent Director;Restatement;Earnings management;Disclosure
    Date: 2015/04/25
    Issue Date: 2016-04-27 11:15:01 (UTC+8)
    Abstract: 獨立董事制度自2002年起引進我國至今已有十餘年,其中更在2006年證券交易法修正時正式將其法制化,本研究以獨立董事之各種特性檢驗其對不同財務報導品質的影響。研究結果發現,若企業於董事會中聘任擁有財務專業背景的獨立董事或是獨立董事的教育程度較高,將能降低財務報表被重編的可能性。而董事會中若包含有年資較長或兼職數量較多之獨立董事,企業將會擁有較小的裁決性應計數絕對值。最後,若獨立董事擁有較長的年資以及法律相關專業背景,或獨立董事兼職數量較多、教育程度較高,將能在資訊揭露評鑑中獲得較高的評比,即代表其財報資訊透明度較佳。因此,獨立董事特性確實能在公司治理過程中產生一定程度的影響。
    In this study, we investigated how the characteristics of independent directors influence the quality of financial reporting. Our results indicate that hiring independent directors with financial expertise or a higher educational background for the board of directors of a corporation can help to alleviate the need to restate financial reports. In cases where the board of directors includes independent directors with greater seniority or a larger number of part-time positions, the absolute value of discretionary accruals for the corporation will tend to be lower. Finally, in cases where independent directors have greater seniority and a professional background in law or have a greater number of part-time positions and strong educational background, their firms tend to receive higher ratings in their evaluations related to the disclosure of information, which means that the financial information they provide will tend to display greater transparency.
      The samples in this study were further divided into those that were listed before and those that were listed after the revision of review criteria, thereby revealing that in the samples that included earnings management as well as those of information disclosure that established independent directors after 2002 according to the review criteria, the characteristics of independent directors had a more positive influence on the quality of financial reporting. This is a clear demonstration that legally mandating the establishment of independent directors is necessary. These findings provide a valuable reference for corporations seeking to hire independent directors in the future and may assist companies in finding talent to reinforce the independent director system in Taiwan.
    Relation: 2015兩岸永續經營創新、變革與挑戰國際學術研討會
    Appears in Collections:[會計學系暨研究所] 會議論文

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