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系統識別號 U0026-0207201000455900
論文名稱(中文) 股權結構、公司規模及公司治理機制與盈餘管理類型之關聯-以台灣公司為例
論文名稱(英文) The Effect of Ownership Structure, Firm Size, and Corporate Governance Practices on The Types of Earnings Management: Evidence from Taiwan
校院名稱 成功大學
系所名稱(中) 會計學系碩博士班
系所名稱(英) Department of Accountancy
學年度 98
學期 2
出版年 99
研究生(中文) 廖祥宇
研究生(英文) Hsiang-Yu Liao
學號 r1697119
學位類別 碩士
語文別 中文
論文頁數 93頁
口試委員 指導教授-王萬成
共同指導教授-陳俊男
口試委員-林玲芬
口試委員-林松宏
中文關鍵字 盈餘管理類型  股權結構  公司規模  公司治理機制 
英文關鍵字 Types of earnings management  Ownership structure  Firm size  Corporate governance 
學科別分類
中文摘要 本研究的目的是探討台灣證券交易所之上市公司,所進行的盈餘管理類型為效率型或投機型,及檢視股權結構、公司規模、及公司治理對於盈餘管理類型的影響。
利用迴歸實證方法,本研究發現在台灣證交所上市之公司,傾向於採用效率型盈餘管理。股權結構在盈餘管理類型的選擇上有顯著的影響,非家族且非企業集團的公司比其他類型公司更傾向於選用效率型盈餘管理。大規模公司較傾向於自利動機而選用投機型盈餘管理,而在公司治理方面,獨立董監事比例較高時,可以有效地發揮監督效果,抑制投機性盈餘管理行為,而採用傳遞訊息的效率型盈餘管理,至於法人持股及審計品質,並未發現一致性的證據。
英文摘要 The purpose of this study is to investigate whether companies listed on the Taiwan Stock Exchange(TSE)conduct efficient or opportunistic earnings management and to examine the effect of ownership structure, firm size, and corporate-governance practices on it.
Using multiple regression models , we find evidence that the type of earnings management selected by TSE listed firms tends toward efficient earnings management. Family ownership has a significant influence on the type of earnings management selected. Firms with a low control of family ownership and non-business groups are more inclined to choose efficient earnings management than other types of firms. Companies of high market capitalization tend to engage in opportunistic earnings management than companies of low market capitalization. For corporate-governance practices, independent board of commissioners and directors will constrain opportunistic earnings management. We find inconsistent evidence with regard to the impact of institutional ownership, and audit quality on the types of earnings management.
論文目次 第壹章 緒論1
第一節 研究動機及目的1
第二節 研究架構5
第貳章 文獻探討7
第一節 盈餘管理7
第二節 股權結構17
第三節 公司規模27
第四節 公司治理29
第參章 研究方法38
第一節 研究假說38
第二節 實證模型與變數衡量45
第三節 樣本選擇55
第肆章 實證結果分析58
第一節 樣本敘述統計58
第二節 相關性分析60
第三節 迴歸分析62
第四節 敏感性測試68
第伍章 結論及建議81
第一節 結論81
第二節 研究限制84
第三節 後續研究建議85
參考文獻86

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