由於董事會是公司治理的核心，故本文主要在探討董事會品質的形成，進而暸解對盈餘管理的影響程度。而董事會品質係以多元性、專業性及獨立性所建構；盈餘管理則是以裁決性應計數絕對值為衡量變數，並建立衡量之模型。
實證結果發現(1)董事會多元性品質構面:機構法人董事比及董事會規模對盈餘管理程度呈顯著正及負相關。(2) 董事會獨立性品質構面:董事長兼任總經理時，其盈餘管理較嚴重，而董事股權質押比與獨立董事兼任其他公司董事職位多寡對盈餘管理呈顯著負相關。 Since board of directors is the core mechanism of corporate governance, this study intends to explore the quality formation for the board, in addition to further comprehend influences onto the extent of corporation earnings management. The quality of board is comprised of three layered-profiles separated as diversity, professionalism and independence. And the earnings management employs absolute value of discretionary accruals as its replacement measuring variables, in order to establish the model of measuring relationships.
The major findings of this study are (1) The diversified board quality composition: earnings management variables correlates with the ratios of institution board member in a positive way, but in a negative aspect with the board's size and magnitude. (2) The quality composition of board independence: there is a positive correlation to earnings management variables if the chairman of the board holds a concurrent post of the president for that corporation. On the contrary, there is a negative correlation between earnings management variables with ratios of pledge of stock rights, in addition to independent director holding more or less concurrent post(s) of other corporation directors.
