臺灣博碩士論文加值系統

　　隨著社會經濟的發展和時代的變遷，三從四德、男尊女卑等傳統觀念已逐漸式微，女性在職場上有越來越重要的地位。近年來，女性董事的崛起引起社會各界的關注，人們普遍認為女性獨有的性格特質使她們在風險偏好、管理風格上異於男性，這將影響企業的重要決策，進而對會計資訊品質產生重大影響。

　　穩健性強調當公司經濟活動面臨不確定情況而要估計未來可能的風險時，傾向對可能發生的收益少計或不計。現有的文獻對於穩健性的影響因素較少立足於女性董事進行分析，本研究試圖以公司治理的角度出發，以女性董事為主線，探討女性董事、中國上市公司股權結構對盈餘穩健性的影響。
　　本研究以2011到2016年中國上海、深圳A股上市公司為研究樣本，採用Basu (1997) 的盈餘—股票報酬模型研究女性董事、公司治理與盈餘穩健性關係。本研究發現：（1）中國上市公司整體上存在盈餘穩健性。（2）女性董事的存在與盈餘穩健性呈正相關，且女性董事比例越高，盈餘穩健性越強。（3）國有控股公司的盈餘穩健性水平較差。（4）股權集中度越高的公司，盈餘穩健性越低。（5）股權制衡度與盈餘穩健性呈正相關。最後，關於女性董事的設立能否使股權結構不理想的企業提升其盈餘穩健性，研究結果顯示正相關但不顯著。本研究豐富了會計穩健性影響因素的現有研究，同時也對企業的公司治理提供一定的借鑑與啟示。

　With the development of society, Chinese traditional values such as“Three Obediences and Four Virtues”and “Man is Superior to Woman”have been no longer entrenched. Female directors are gradually occupying important positions in commercial society. In recent years, there exists an impression that some identity characteristics of women make them different from men in the fields of risk appetite and management manner. These characteristics will affect some significant decisions of an enterprise and cause a great impact of the quality of accounting information.

　Accounting conservatism requires a higher verifiability when accountant confirms the incomes, as well as a more rapid response of the accounting earnings to“bad news”than “good news”. Existing literature at home and abroad provides a wide range of evidence about the influencing factors of accounting conservatism, but little based on the female directors. This paper tries to explore the relationship between female directors and accounting conservatism on various aspects.

　Based on the data of Shanghai and Shenzhen A-share listed companies from 2011 to 2016, this paper empirically examines the impact of female directors and Corporate Governance on accounting conservatism by using Basu(1997) model. The result shows : (1) Accounting conservatism exists generally in Shenzhen and Shanhai A-share listed companies. (2) Both the existence and ratio of female directors significantly increase accounting conservatism. (3) State ownership will reduce level of company’s accounting conservatism, compare to the non-state-owned companies, state-owned companies have a lower level of accounting conservatism. (4) There is an inverse relationship between company’s equity concentration and accounting conservatism. (5) Block holders has a positive correlation with accounting conservatism.

摘要
Abstract
謝辭
目錄
表目錄
圖目錄
第一章 緒論
第一節 研究背景與動機
第二節 研究目的
第三節 研究架構與流程
第二章 文獻探討
第一節 董事會性別結構
第二節 女性董事與公司治理研究綜述
第三節 盈餘穩健性研究綜述
第三章 研究方法
第一節 研究假說
第二節 樣本選取與資料來源
第三節 變數定義與衡量
第四節 實證設計與模型
第四章 實證結果
第一節 敘述性統計
第二節 相關係數分析
第三節 迴歸結果分析
第五章 研究結論與建議
第一節 研究結論
第二節 研究貢獻
第三節 研究限制
第四節 未來研究建議
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