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研究生:陳姿儀
研究生(外文):Tzu-Yi Chen
論文名稱:CEO任期與財務報導品質
論文名稱(外文):CEO Tenure and Financial Reporting Quality
指導教授:周雅英周雅英引用關係
指導教授(外文):Ya-Ying Chou
學位類別:碩士
校院名稱:國立東華大學
系所名稱:會計與財務碩士學位學程
學門:商業及管理學門
學類:會計學類
論文種類:學術論文
論文出版年:2014
畢業學年度:102
論文頁數:47
中文關鍵詞:CEO任期財務報導品質家族企業管理霸權
外文關鍵詞:CEO tenurefinancial reporting qualityfamily firmmanagerial hegemony
相關次數:
  • 被引用被引用:9
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  • 下載下載:45
  • 收藏至我的研究室書目清單書目收藏:0
本研究以2006至2011年台灣上市(櫃)公司之CEO為樣本,探討CEO任期是否對財務報導品質造成影響。實證結果顯示CEO任期確實會影響其財務報導決策;當CEO任期愈長,其企業財務報導品質愈佳,支持本篇假說。另外,本研究進一步證實台灣家族企業之長任期CEO對財務報導品質會有顯著正向影響;同時也探討在CEO霸權之下之影響,發現在CEO兼任董事長的情況之下,CEO任期愈長財務報導品質會愈好;最後本研究也加入了公司治理變數,發現公司治理對財務報導品質之影響力並不大,表示任期長的CEO較能充分被信任與授權,也與我們本篇的結果不謀而合。
Financial reporting credibility is important because decision-useful information is well appreciated by all market participants. This paper explores if CEO tenure matters to corporate financial reporting quality by examining their connections.
Using Taiwanese listed firms as samples from 2006-2011, empirical results indicate that long tenure CEOs are associated with better financial reporting quality than short tenure CEOs, supporting our hypothesis. This paper also finds, long tenure CEOs from family firms report higher quality financial statements. Lastly, we explore the effect of managerial hegemony, as proxied by CEO duality, on financial reporting quality. We find that firms helmed with long-tenure dual status CEOs report lower discretionary accruals and higher accrual quality, implying higher financial reporting quality. Overall, empirical results indicate CEO long tenure is good as far as financial reporting is concerned.

第一章 緒論 1
第一節 研究背景與動機 1
第二節 研究目的 3
第三節 研究架構及流程 3
第二章 文獻探討與假說發展 5
第一節 CEO任期 5
第二節 財務報導品質 7
第三節 CEO任期與財務報導品質 9
第四節 家族企業下CEO任期與財務報導品質關係 10
第五節 管理階層霸權之CEO任期與財務報導關聯性 15
第三章 研究設計 17
第一節 研究樣本與來源 17
第二節 實證模型 18
第三節 變數定義 19
第四章 實證結果與分析 25
第一節 敘述性統計及相關分析 25
第二節 CEO任期與財務報導品質關係之實證結果 29
第三節 家族企業之CEO任期與財務報導品質之實證結果 31
第四節 管理霸權之長任期CEO與財務報導品質之關聯性 33
第五節 敏感性測試 35
第六節 額外測試 42
第五章 討論、結論及研究限制與建議 45
第一節 討論 45
第二節 結論 46
第三節 研究限制與建議 47
參考文獻 49
一、中文部分 49
二、英文部分 50

一、 中文部分
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1. 林嬋娟、薛敏正與蘇逸穎,2002,預期盈餘與盈餘平穩化實證研究,證券市場發展季刊,14,1,139-148。
2. 林嬋娟、薛敏正與蘇逸穎,2002,預期盈餘與盈餘平穩化實證研究,證券市場發展季刊,14,1,139-148。
3. 金成隆、林修葳與黃書楣,2000,國內現金增資企業盈餘管理之實証研究,中山管理評論,第八卷第四期,709-744。
4. 金成隆、林修葳與黃書楣,2000,國內現金增資企業盈餘管理之實証研究,中山管理評論,第八卷第四期,709-744。
5. 許士軍,1997, 家族主義、專業主義與創業-以華人企業為背景的探討,管理評論,,16(1),1-9。
6. 許士軍,1997, 家族主義、專業主義與創業-以華人企業為背景的探討,管理評論,,16(1),1-9。
7. 葉銀華,1998,家族控股集團與股票報酬共變性之實證研究,臺大管理論叢,9(1),25-49。
8. 葉銀華,1998,家族控股集團與股票報酬共變性之實證研究,臺大管理論叢,9(1),25-49。
9. 葉銀華,1999, 家族控股集團、核心金業與報酬互動之研究-台灣與香港證券市場之比較,管理評論,18(2), 59-86。
10. 葉銀華,1999, 家族控股集團、核心金業與報酬互動之研究-台灣與香港證券市場之比較,管理評論,18(2), 59-86。
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12. 葉銀華、蘇裕惠、柯承恩、李德冠,2003,公司治理機制對於關係投資人交易的影響,證券市場發展季刊,15,(4),69-106。
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