淡江大學機構典藏:Item 987654321/64461
English  |  正體中文  |  简体中文  |  Items with full text/Total items : 62830/95882 (66%)
Visitors : 4126466      Online Users : 641
RC Version 7.0 © Powered By DSPACE, MIT. Enhanced by NTU Library & TKU Library IR team.
Scope Tips:
  • please add "double quotation mark" for query phrases to get precise results
  • please goto advance search for comprehansive author search
    •  Adv. Search
    Home ‧ Login ‧ Upload ‧ Help ‧ About ‧ Administer Goto mobile version


    Please use this identifier to cite or link to this item: https://tkuir.lib.tku.edu.tw/dspace/handle/987654321/64461


    Title: 財務危機企業之公司治理、盈餘管理與財務特性之因果路徑
    Other Titles: The Causal Path of Corporate Governance, Earnings Management and Financial Characteristics for Financially Distressed Firms
    Authors: 葉金成;吳姵萱
    Contributors: 淡江大學會計學系
    Keywords: 公司治理;盈餘管理;財務特性;路徑分析;Corporate governance;Earnings management;Financial characteristics;Path analysis
    Date: 2008-05-02
    Issue Date: 2011-10-20 13:46:51 (UTC+8)
    Publisher: 彰化師範大學
    Abstract: 過去的研究都以財務特性觀察企業發生財務危機的原因，但企業為掩蓋其發生危機之真相，會以操弄盈餘的方式，扭曲企業的財務報告，故失真的會計數字能否作為研究的基礎，值得深思。本研究旨在藉由因果路徑分析，探究財務危機企業之公司治理、盈餘管理及財務特性，三者間是否存有路徑效果。本研究以我國1998至2006年之59家財務危機公司為樣本。首先利用多元迴歸分析，觀察危機公司之公司治理與盈餘管理，公司治理與財務特性，兩兩間之關連性。再以路徑分析觀察盈餘管理為中介變數之公司治理與財務特性間的中介(間接)效果。研究結果顯示，盈餘管理在公司治理與財務特性間確實有中介作用，呈現負向之影響，且公司治理強度對盈餘管理直接效果為正，表示財務危機公司之治理強度愈強，盈餘管理程度也愈高，報導之財務特性亦愈佳，但實質上是管理者操縱後的結果，表示我國之公司治理機制對財務危機公司而言仍未具有除弊效果，此結果亦顯示未來在觀察財務危機公司的財務特性時，應先從探究其公司治理機制的良窳著手。
    The prior researches focus to observe the financial characteristics (FC) to justify financial distress of firm. However, their accounting numbers are distorted due to earnings management. using these accounting information as the basis of study, its result is unreliable. This study is trying to find the key factors of the corporation suffering financial distress by analyzing if the path effects exist among the corporate governance (CG), earning management (EM) and financial characteristics. This study sampled 59 corporations with financial distress since 1998 to 2006. Fist of all, We examines the associations, between CG and EM, and CG and FC. Second, We use path analysis to measure the mediate (indirect) effects of EM between CG and FC. The result shows that EM does have mediate effect not only to CG but also FC and being. negative effect. Furthermore, CG have positive direct effects to EM, more the strength of CG, then more the level of EM and the reporting FC to get better. However, in fact, it is due to the manipulation by the executives. That is, it proved that for the corporate which were suffered form financial distress, the corporate governance mechanism can not prevent the loophole of the law or fraud. We suggest that, to find out the origin of each corporation financial distress, we should examine the corporate governance mechanism of individual corporation at first instead of checking the financial characteristics.
    Relation: 2008現代會計論壇學術研討會論文集，31頁
    Appears in Collections:[Graduate Institute & Department of Accounting] Proceeding

    Files in This Item:

    File Description SizeFormat
    財務危機企業之公司治理、盈餘管理與財務特性之因果路徑_中文摘要.docx摘要14KbMicrosoft Word202View/Open
    財務危機企業之公司治理、盈餘管理與財務特性之因果路徑_英文摘要.docx摘要14KbMicrosoft Word71View/Open

    All items in 機構典藏 are protected by copyright, with all rights reserved.

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