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研究生:楊永宏
研究生(外文):Yung-hung Yang
論文名稱:經營績效、盈餘管理與公司治理對財務報表重編公司影響之研究
論文名稱(外文):Operating performance, earnings management and corporate governance affiliated with fianacial restatement company
指導教授:吳基逞吳基逞引用關係張瑞當張瑞當引用關係
指導教授(外文):Wu Chi ChenhRuey-Dang Chang
學位類別:碩士
校院名稱:國立中山大學
系所名稱:企業管理學系研究所
學門:商業及管理學門
學類:企業管理學類
論文種類:學術論文
論文出版年:2010
畢業學年度:98
語文別:中文
論文頁數:56
中文關鍵詞:公司治理盈餘管理經營績效財務報表重編
外文關鍵詞:operating performanceearnings managementcorporate governancefinancial restatement
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財務報表品質的優劣,會直接影響投資大眾對市場的信心,而企業發生財務弊案最主要的因素來自於財務報表的不實表達,財務報表重編更可能是財務不實表達的起源,而健全制度有助於提升企業財務報表的品質。但隨著時間的消逝,國內財務報表重編之相關法令制度愈來愈嚴謹、資訊愈來愈公開以及健全,財務報表重編之情形卻沒有改善。本研究以民國91年至97年之財務報表重編公司作為研究對象,並探討經營績效、盈餘管理、公司治理對財務報表重編公司之影響。
在經營績效方面 ,實證結果發現經營績效愈差,愈有可能發生財務報表重編,表示公司為了掩飾營運狀況之不佳,所以提高盈餘及美化財務報表之數字。進一步發現財務報表重編公司的經營績效愈低,重編調整金額可能愈高。在盈餘管理方面 ,實證結果發現公司盈餘管理程度愈大時,愈有可能發生財務報表重編,表示管理階層為掩飾公司不佳財務績效,利用裁決性應計項目進行盈餘的操縱,以達到盈餘管理動機,惟此實證結果未顯著。但進一步發現財務報表重編公司盈餘管理程度愈大時,重編調整金額可能愈高。在公司治理方面,實證結果無法證實董事長兼任總經理的公司,愈有可能發生財務報表重編,且進一步研究亦無法證實財務報表重編公司若董事長兼任總經理,其重編調整金額可能愈高。

Financial statement quality can directly affect investor confidence. Financial fraud is most through misstated financial reports, and even fraudulent misstatement may result from financial restatement. Well-functioning mechanisms can improve financial statement quality. In this study, the financial restatements from 2002 to 2008 were investigated to discuss the influences of operating performance, degree of earnings management and corporate governance mechanisms.
The results reveal that the worse the operating performance, the more probability the financial restatements. It indicates that increasing earnings can cover up bad operation. It is further found that the financial restatements with worse operating performance will probably increase their restatement amounts. In the aspect of earnings management, the results show that the higher the degree of earnings management by discretionary accruals, the more probability the financial restatements. It is indicative of the manager use discretionary accruals to operate the earnings management in order to cover up their worse financial performance. But the verified result is not outstanding. It is also found that the financial restatements with higher degree of earnings management by discretionary accruals will probably increase their restatement amounts. Finally, the results can not prove whether the corporate governance mechanisms show that the financial restatements probably occur in the companies with CEO duality. Moreover, the results also can not prove whether the larger the board of directors, the higher their restatement amounts.

謝詞...………………………………………………………………………….……II
中文摘要...………………….………………………………………………………III
英文摘要…………………...……………………………………………………….IV
目錄...……………………………………………………………………………….V
圖目錄……………………………………………………………………………...VII
表目錄……………………………………………………………………………...VII
第一章 緒論………………………………………………………………………1
第一節 研究背景及動機……………………………………………………1
第二節 研究目的……………………………………………………………3
第三節 研究流程……………………………………………………………4
第二章 文獻探討與研究假說……………………………………………………5
第一節 財務報表重編之規範及相關研究…………………………………5
第二節 經營績效對財務報表重編之相關研究..………………………… 10
第三節 盈餘管理對財務報表重編之相關研究..………………………… 13
第四節 公司治理對財務報表重編之相關研究…..……………………… 17
第三章 研究設計………………………………………..……………………… 24
第一節 研究架構…………………………………..……………………… 24
第二節 研究樣本……………………………………..…………………… 25
第三節 變數衡量……………………………………..…………………… 25
第四節 驗證方式……………………………………..…………………… 28
第四章 實證結果與方析…………………………………..…………………… 30
第一節 樣本敘述性統計……………………………..…………………… 30
第二節 Pearson 相關係數…………………………..…………………… 35
第三節 Mann-Whitney 檢定.…………………………………………… 36
第四節 迴歸分析……………..…………………………………………… 37
第五章 結論與建議………………..…………………………………………… 40
第一節 研究結論……………..…………………………………………… 40
第二節 研究貢獻、限制與建議……..…………………………………… 42
參考文獻…………………………………………..……………………………… 43
中文部分 …………………………………………………………………….43
英文部分 .………………………………..…………………………………. 43
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