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研究生:譚慶樑
研究生(外文):Ching-Liang Tan
論文名稱:資訊揭露、股權結構與盈餘管理 關聯性之研究
論文名稱(外文):A Study on the Association among Information Disclosure, Ownership Structure and Earnings Management
指導教授:莊嘉建莊嘉建引用關係
指導教授(外文):Jia-Jiann Chuang
口試委員:李慕萱顏信輝
口試委員(外文):Mu-Shang LeeSin-Hui Yen
口試日期:2012-06-20
學位類別:碩士
校院名稱:中國文化大學
系所名稱:會計學系
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:2012
畢業學年度:100
語文別:中文
論文頁數:45
中文關鍵詞:資訊透明度裁決性應計數股權結構
外文關鍵詞:information transparencydiscretionary accrualsownership structure
相關次數:
  • 被引用被引用:1
  • 點閱點閱:184
  • 評分評分:
  • 下載下載:15
  • 收藏至我的研究室書目清單書目收藏:0
我國自2003年起規劃建置資訊揭露評鑑系統,以期提升公司資訊透明度,降低資訊不對稱帶來的代理問題。過去文獻探討關於股權結構對盈餘管理之影響,多未加入資訊透明度為變數。
本研究以2007年至2010年受資訊揭露評鑑系統評鑑之上市上櫃公司為研究對象,共採用4325筆樣本,以修正式Jones Model計算之裁決性應計數作為代理變數,利用迴歸分析分別探討資訊揭露、股權結構對盈餘管理之關聯性。
本研究之實證結果顯示,資訊揭露與盈餘管理呈顯著正相關;股權結構方面僅經理人持股比與盈餘管理呈顯著負相關,而大股東持股比、最終個人控制者持股比與盈餘管理呈負向關係但不顯著。

Taiwan has established the Information Disclosure Evaluation System to upgrade corporate information transparency and reduce information asymmetry since 2003. Regarding the influence of ownership structure on earnings management, very few pre-vious literatures add information transparency as variables.
This research adopts Taiwan’s listed companies from 2007 to 2010 as samples which evaluated by the Information Disclosure Evaluation System. The 4,325 samples are selected. The proxy variable is the discretionary accruals which is calculated by Modified Jones Model. The Regression Analysis is also applied to explore the associa-tion among information disclosure, ownership structure and earnings management.
The empirical results show that information disclosure and earnings management are significantly positive associated. Regarding ownership structure, the manager shareholders’ proportion and earnings management are significantly negative associated. The proportions of largest and ultimate control shareholders with earnings management are negatively associated but not significant.

中文摘要 ..................... iii
英文摘要 ..................... iv
誌謝辭  ..................... v
內容目錄 ..................... vi
表目錄  ..................... vii
圖目錄  ..................... ix
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  研究架構與流程............ 4
第二章  文獻探討................. 6
  第一節  公司治理............... 6
  第二節  股權結構............... 8
  第三節  資訊揭露............... 11
  第四節  盈餘管理............... 15
第三章  研究方法................. 22
  第一節  研究假說............... 22
  第二節  變數衡量............... 23
  第三節  迴歸模型............... 27
  第四節  資料來源與樣本選取.......... 28
第四章  實證結果................. 29
  第一節  敘述性統計.............. 29
  第二節  相關分析............... 32
  第三節  迴歸結果分析............. 33
第五章  結論與建議................ 36
  第一節  結論................. 36
  第二節  研究限制............... 37
  第三節  研究建議............... 37
參考文獻 ..................... 39
一、中文部分

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朱育進(2005),資訊透明度、股權結構與盈餘管理之實證研究-以國內上市櫃IC設計產業為例,銘傳大學會計學研究所未出版之碩士論文。

吳玫靜(2010),資訊揭露品質、盈餘品質與公司治理關係之研究,東華大學會計與財務金融研究所未出版之碩士論文。

洪睿禧(2008),公司股權結構與盈餘管理、盈餘資訊內涵之關聯性,成功大學會計學研究所未出版之碩士論文。

張瑞當,方俊儒(2006),資訊揭露評鑑系統對企業盈餘管理行為之影響,會計評論,42(1),1-22。

連瑞雯(2007),企業資訊揭露程度是否與盈餘管理有關?以台灣上市櫃公司為例,元智大學會計學系未出版之碩士論文。

連鈴華(2008),資訊揭露評鑑系統對企業盈餘管理行為之影響-以第三、四屆分級結果為例,高雄應用科技大學商務經營研究所未出版之碩士論文。

郭美峯(2009),資訊揭露透明度與盈餘管理關係之研究-以上市電子業、航運業、觀光業分析探討,南華大學企業管理系管理科學研究所未出版之碩士論文。

陳佩君(2006),管理者股權結構與盈餘管理行為之關聯性研究,明新科技大學企業管理研究所未出版之碩士論文。

陳其瑋(2008),集團企業資訊透明度與盈餘管理,彰化師範大學會計學研究所未出版之碩士論文。

陳琬菁(2008),盈餘管理與資訊揭露評鑑制度之關聯性研究,高雄應用科技大學商務經營研究所未出版之碩士論文。

黃瓊慧(2009),管理當局股權結構與盈餘管理相關性之研究,中興大學會計研究所未出版之碩士論文。

葉銀華,李存修,柯承恩(2002),公司治理與評等系統,商智文化出版社。

劉佩宜(2011),大小股東利益衝突、經營績效與盈餘管理之關聯性,台中技術學院會計與財稅研究所未出版之碩士論文。

賴麗貞(2010),公司治理對盈餘管理之影響-分量迴歸之運用,高雄第一科技大學財務管理研究所未出版之碩士論文。

薛明玲(2002),由美國沙氏法案談我國公開發行公司之會計監理,會計研究月刊,(209),13-15。
二、英文部分

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Guan, Y. D., Sheu, D. F., & Chu, Y. C. (2007). Ownership structure, board of director, and information disclosure: Empirical evidence from Taiwan IC design companies. Journal of American Business, 11(2), 182-190.

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Healy, P. M., & Wahlen, J. M. (1999). A review of the earnings management literature and its implications for standard setting. Accounting Horizons, 13(4), 365-383.

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