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    題名: 財務危機企業之治理、盈餘管理與財務特性之因果關係
    其他題名: The Causality of Corporate Governance,Earnings Management and FinancialCharacteristics for Financially Distressed Firm
    作者: 葉金成;吳姵萱
    貢獻者: 淡江大學會計學系
    關鍵詞: 公司治理;盈餘管理;財務特性;因果路徑;Corporate governance;Earnings management;Financial characteristics;Path analysis
    日期: 2008-12
    上傳時間: 2014-02-12 15:03:31 (UTC+8)
    摘要: 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,大多以操弄盈餘的方式,扭曲財務報告,故失真的會計數字所代表的財務特性能否作為判斷與研究的基礎,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以釐清三者之關係,瞭解何者為因,何者為果或互為因果,如此可進而瞭解危機公司操作盈餘之行為及操作後之財務特性,同時可觀察公司治理之角色。本研究以我國1998至2006年各59家財務危機與正常公司為研究樣本,探討兩組樣本間路徑效果之差異。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,及財務特性為中介變數之公司治理與盈餘管理間的中介(間接)效果之研究結果顯示,危機與正常公司之盈餘管理程度在公司治理與財務特性間確實有中介作用,表示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與正常公司均未具有除弊效果,且危機公司相較於正常公司其操縱盈餘的行為更加顯著,此結果亦顯示未來在觀察財務危機公司時,宜從探究其公司治理機制的良窳著手,而不應僅分析盈餘操縱後之財務特性(比率)。
    The prior researches focus to observe the financial characteristics (FC) to justify financial distress of firm. However, their accounting numbers that represent the FC 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), earnings management (EM) and FC, and interpret their relation to know which one is the cause or the effect and further understand distressed firms manipulate behavior of the earnings and FC, simultaneously may observe the role of CG. This study sampled 59 corporations with financial distress since 1998 to 2006 and used Simple Random Sampling to sample 59 healthy corporations as a control sample to examines the cross-group differences in path effects. First 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, and the mediate (indirect) effects of FC between CG and EM. 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, it proved that financially distressed firms and healthy firms, the corporate governance mechanism can not prevent the loophole of the law or fraud and financially distressed firms compares to healthy firms their manipulate earnings are more significant. 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 FC and not only analysis the financial characteristic (ratio) after manipulate earnings.
    關聯: 2008會計理論與實務研討會論文集,31頁
    顯示於類別:[會計學系暨研究所] 會議論文

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