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系統識別號 U0026-2612201115284300
論文名稱(中文) 家族企業、資訊不對稱與盈餘管理之關聯性
論文名稱(英文) The association among family firms, asymmetric information, and earnings management
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 100
學期 1
出版年 100
研究生(中文) 林萱
研究生(英文) Michelle Lin
學號 r16981188
學位類別 碩士
語文別 中文
論文頁數 59頁
口試委員 指導教授-王明隆
口試委員-劉裕宏
口試委員-陳政芳
中文關鍵字 家族企業  資訊不對稱  盈餘管理  高科技產業 
英文關鍵字 Family Firms  Asymmetric Information  Earnings management  High Technology Industry 
學科別分類
中文摘要 本研究針對我國家族企業特性,探討其資訊不對稱情況下對盈餘管理之影響程度相較於非家族企業是否有所不同。由於台灣國內非家族企業中高科技產業佔的比例很高,而高科技產業具備創新研發效益不確定性偏高的產業特性,可能因為資訊不對稱的先天條件,進而對盈餘管理產生影響,因此本研究進一步將高科技產業特性納入考量將樣本分群分析。
本研究實證結果發現,家族企業雖然較具有資訊不對稱之特質,但是由於利益一致效果的發揮,對盈餘管理的影響反而較非家族企業為低。本研究將家族企業與非家族企業個別再進一步細分為高科技產業與非高科技產業研究,研究結果發現,不論是家族或非家族企業,高科技產業之資訊不對稱對盈餘管理的影響程度皆比非高科技產業為高,而其中非家族企業之高科技產業的影響又比家族企業之高科技產業為高。本研究認為,高科技產業應更注重其資訊不對稱的問題,並建議主管機關、會計準則之制定機構應更加重視高科技產業投資研發、盈餘衡量及財務報表認列表達及揭露的問題,以保障投資大眾。
英文摘要 This study investigates the effect of information asymmetry to earnings management especially in terms of characteristics of family firms and Non-family firms. Due to higher percentage of Hi-tech firms in Non-family firms in Taiwan, the characteristics of Hi-tech firms- uncertainty of R&D efficiency - may lead to the information asymmetry and cause the consequence of earnings management. Our study further consider Hi-tech industry to the sample classification analysis.
The result of our study shows that although the degree of information asymmetry in family firms is higher than in Non-family firms, but the degree of earnings management in family firms is lower than in non-family firms according to the “alignment effect.” With further consideration of Hi-tech industry to the sample classification analysis, we find out that the effect of information asymmetry leading to earnings management in Hi-tech firms is higher than in other industry whether family or non-family; and the effect in the Non-family firms is higher than family firms in the Hi-tech industry. We believe that the Hi-tech firms should better focus on its problem of asymmetric information. We also suggest the authorities and the accounting standards-setting bodies to attach importance to the investment in research and development, the earnings measure and recognized of financial statements in Hi-tech firms to protect investors.
論文目次 中文摘要 I
英文目錄 II
致謝 III
目錄 IV
圖表目錄 V
第一章 緒論 1
第一節 研究背景與動機 1
第二節 研究目的與問題 4
第二章 文獻探討 6
第一節 家族企業概述 6
第二節 盈餘管理之概述 9
第三節 資訊不對稱之概述 15
第四節 代理問題之概述 18
第三章 研究設計 21
第一節 假說發展 21
第二節 資料來源與樣本選取 24
第三節 變數定義與實證模型 27
第四章 實證結果與分析 35
第一節 敘述性統計量與相關性分析 35
第二節 迴歸分析 39
第五章 研究結論與建議 45
參考文獻 47

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