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系統識別號 U0026-1308201715423400
論文名稱(中文) 財務報表重編與獨立董事設置之關聯性
論文名稱(英文) Independent Directors and Accounting Restatements
校院名稱 成功大學
系所名稱(中) 財務金融研究所碩士在職專班
系所名稱(英) Graduate Institute of Finance (on the job class)
學年度 105
學期 2
出版年 106
研究生(中文) 劉華欣
研究生(英文) Hua-Shin Liou
學號 R87021082
學位類別 碩士
語文別 中文
論文頁數 17頁
口試委員 指導教授-周庭楷
口試委員-梁少懷
口試委員-謝喻婷
中文關鍵字 財務報表重編  獨立董事  公司治理  行政管制  二元羅吉斯迴歸 
英文關鍵字 Independent Directors and Financial Statements  corporate governance  administrative control  binary logistic regression 
學科別分類
中文摘要 本文研究財務報表重編與設置獨立董事之關聯,有鑑於我國係於民國2005年12月20日,增訂證券交易法第14條之2,強制符合一定條件下之公開發行公司應設置一定比例之獨立董事,是本文擬以財務報表重編及設置獨立董事之關連性出發,提出本文假說。實證結果顯示,因2005年12月20日之法律增訂而新設獨立董事之公司,其與財務報表重編之關聯,並未達顯著水準。而本研究之效益上,不僅可供主管機關重新思考強制設置獨立董事之效益,並能進一步作為將來推行相關審計委員會或薪資報酬委員會等行政管制方針之參考。
英文摘要 This paper examines independent directors and accounting restatements. Since December 20, 2005, the Securities Exchange Act has complieds with certain conditions under which the conditions of publicly traded companies should set a certain percentage of independent directors, Therefore, this article will examine independent directors and accounting restatements.
The results of this study show that the financial statements of independent directors are not significantly higher than those of companies that do not have independent directors. In addition, the benefits of this study can be used as a reference by administrations for developing administrative controls on corporate governance in the future.
論文目次 前言…………………………………………………………… 1
文獻探討與假說建立……………………………………3
獨立董事設立之影響…………………………………… 3
影響財務報表重編之因子……………………………… 4
研究假說………………………………………………… 5
研究方法…………………………………… 6
資料來源與樣本篩選……………………………………6
實證模型與變數衡量……………………………………7
變數定義…………………………………………………8
實證結果與分析………………………………11
敘述性統計………………………………………………11
相關係數…………………………………………………12
Logistic迴歸分析………………………………………13
結論與建議……………………………………………………14
參考文獻……………………………………………………………… 15
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