淡江大學機構典藏:Item 987654321/21907
English  |  正體中文  |  简体中文  |  全文笔数/总笔数 : 62805/95882 (66%)
造访人次 : 3886644      在线人数 : 563
RC Version 7.0 © Powered By DSPACE, MIT. Enhanced by NTU Library & TKU Library IR team.
搜寻范围 查询小技巧：
  • 您可在西文检索词汇前后加上"双引号"，以获取较精准的检索结果
  • 若欲以作者姓名搜寻，建议至进阶搜寻限定作者字段，可获得较完整数据
    •  进阶搜寻


    jsp.display-item.identifier=請使用永久網址來引用或連結此文件: https://tkuir.lib.tku.edu.tw/dspace/handle/987654321/21907


    题名: 董事會品質與盈餘管理關聯性之研究
    其它题名: A study on the Relationship between Board Quality and Earnings Management
    作者: 黃振豊;陳明義
    贡献者: 淡江大學會計學系
    关键词: 公司治理;董事會品質(多元性、專業性、獨立性);盈餘管理;裁決性應計數;corporate governance;board quality (diversity, professionalism, independence);earnings management;discretionary accruals
    日期: 2007-09
    上传时间: 2009-11-30 13:45:47 (UTC+8)
    出版者: 臺北縣淡水鎮：淡江大學會計學系; 臺北市 : 實踐大學會計學系
    摘要: 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.
    關聯: 2007年第十一屆兩岸會計與管理學術研討會「會計準則與企業價值」論文集(上冊)，頁7-26
    显示于类别:[會計學系暨研究所] 會議論文

    文件中的档案:

    档案 大小格式浏览次数
    index.html0KbHTML194检视/开启

    在機構典藏中所有的数据项都受到原著作权保护.

    TAIR相关文章

    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library & TKU Library IR teams. Copyright ©   - 回馈