臺灣博碩士論文加值系統

本研究探討家族企業董監事自肥與財務報表重編之關聯。本研究探討家族企業董監事自肥的變數為董事長兼任總經理、董監事薪酬、董事會規模、公司規模、公司成立年數、資產報酬率、負債比率、經理人持股比率、董監事持股比率、大股東持股比率、設立審計委員會，藉以了解彼此之間的相關性並加以分析。研究相關資料來源以台灣經濟新報資料庫和公開資訊觀測站為主，以2008年至2017年間之國內上市、上櫃公司為研究對象，實證結果發現，董監事自肥的公司對財務報表重編具有正相關，意即董監事自肥的公司，發生財務報表重編的機率較高。

This study explores the relationship between the self-fertilization of family directors, supervisors, and reorganization of financial statements. The supervisors of the parent company of this article include chairman and general manager, director and supervisor compensation, board size, company size, company year of establishment, asset return ratio, debt ratio, managers share ownership ratio, directors share ownership ratio, and ratio of large shareholders and establishment of an audit committee to understand and analyze each correlation. Research related resources are mainly based on TEJ and the Public Information Observatory. Using samples from Taiwanese company between 2008 and 2017 as research objects, empirical results show that directors of supervision and independent fertilization have a positive correlation with the reorganization of financial statements, which means that directors of supervision and independent fertilization are more likely to re-edit financial statements.

目錄

摘要 I
Abstract II
誌謝 III
目錄 IV
表目錄 V
圖目錄 VI
第壹章 緒論 1
第一節 研究背景與動機 1
第二節 研究目的 4
第三節 研究架構 5
第貳章 文獻回顧與假說建立 6
第一節 家族企業、公司治理與董監事自肥 6
第二節 家族企業與財務報表重編 10
第三節 研究假說之建立 14
第參章 研究方法 20
第一節 研究模型之建立 20
第二節 變數定義 21
第三節 研究期間與資料來源 22
第肆章 實證結果 24
第一節 敘述性統計分析 24
第二節 變數相關性分析 25
第三節 迴歸分析 27
第四節 穩定性測試 37
第伍章 結論與建議 50
參考文獻 51
中文部分 51
英文部分53

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