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研究生:黃芳薇
研究生(外文):Fang-Wei Huang
論文名稱:企業社會責任與盈餘管理間之關聯性
論文名稱(外文):The Relationship between Corporate Social Responsibility and Earnings Management
指導教授:吳貞慧吳貞慧引用關係
指導教授(外文):Chen-Hui Wu
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:2013
畢業學年度:101
論文頁數:93
中文關鍵詞:企業社會責任董事會特性盈餘管理
外文關鍵詞:corporate social responsibilityboard characteristicearnings management
相關次數:
  • 被引用被引用:11
  • 點閱點閱:757
  • 評分評分:
  • 下載下載:231
  • 收藏至我的研究室書目清單書目收藏:2
企業社會責任議題備受關注,公司在追求利益極大化以及保障股東權益的同時,亦需盡責維護自然環境及回饋社會,故本文以不同於過去研究對企業社會責任的衡量方式,改利用企業社會責任負面資訊之次數來探討企業社會責任、董事會特性與盈餘管理之關係。本研究對象為在台灣證券交易所上市之公司,時間從2004年至2012年。本研究之實證結果顯示,負面企業社會責任與盈餘管理間存在正向關係。其次,本論文進一步探討既有負面企業社會責任之情況下,公司的董事會特性與盈餘管理間之關聯,研究結果發現,董事會規模與盈餘管理間呈現顯著正向關係,即董事會規模越大,公司的裁決性應計項目越高,會進行越多的盈餘管理,然而,於本研究中並未發現獨立董事席次比例與盈餘管理間存在顯著之相關性。
The issue of corporate social responsibility has become the center of attention. The firm is in the pursuit of maximizing and protecting the interests of shareholders. At the same time, the firm should also safeguard the natural environment against the pollution of poisonous waste and contribute to the society. This paper differs from past studies on the ways to measure corporate social responsibility. This study uses the number of negative information of corporate social responsibility to explore the relationships among corporate social responsibility, the board characteristics and earnings management. This paper examines firms listed on the Taiwan Stock Exchange from 2004 to 2012. The empirical results of this study show a positive relationship between negative corporate social responsibility and earnings management. Further, this study introduces the effect of the board characteristics, and investigates the relationships between the board characteristics and earnings management. The empirical results show that the board size has a significant positive influence on earnings management, suggesting the greater the size of the board is, the higher the discretionary accrual is. However, it is found no significant relationship between the proportion of independent directors and earnings management.
目錄
第壹章 緒論 1
第一節 研究背景與動機 1
第二節 研究目的 7
第三節 研究架構 9
第貳章 文獻探討與假說建立 11
第一節 企業社會責任 11
第二節 企業社會責任與盈餘管理之關係 19
第三節 董事會特性與盈餘管理之關係 23
第參章 研究設計 27
第一節 研究期間與資料來源 27
第二節 變數定義與衡量 28
第三節 實證模型 37
第四節 研究方法 40
第肆章 實證結果 43
第一節 敘述性統計及相關係數分析 43
第二節 多元迴歸分析 50
第三節 敏感性分析 57
第伍章 結論與建議 63
第一節 結論 63
第二節 研究貢獻 65
第三節 研究建議與限制 66
參考文獻 67

圖表目錄
圖一 研究流程圖 10
表4-1 企業社會責任負面資訊之樣本分配 45
表4-2 敘述性統計 47
表4-3 Pearson相關係數矩陣表 49
表4-4企業社會責任之負面資訊與盈餘管理間之關係 54
表4-5 在既有負面企業社會責任之情況下,董事會規模對盈餘管理之影響 55
表4-6 在既有負面企業社會責任之情況下,獨立董事席次比例對盈餘管理之影響 56
表4-7 敏感性分析—刪除極端值之企業社會責任與董事會特性對盈餘管理之影響 60
表4-8 敏感性分析—公司治理的董監質押比例變數對盈餘管理之影響 62


一、中文部分
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池祥麟與陳庭萱,2004,銀行業企業社會責任之探討,台灣金融財務季刊,第5卷第2期:111-127。
杜玉振、黃荃與林容竹,2002,董事會特性對經營績效、財務決策之影響研究—以台灣上市公司為例,管理與系統,第9卷第3期:345-368。
周延風、羅文恩與肖文建,2007,企業社會責任行為與消費者響應—消費者個人特徵和價格信號的調節,中國工業經濟,第3期:62-69。
林仁光,2006,董事會功能性分工之法制課題—經營權功能之強化與內部監控機制之設計,國立臺灣大學法學論叢,第35卷第1期:157-266。
林秀柑、方文碩與王冠閔,2009,集團核心企業董事會特性與經營績效之研究,臺灣企業績效學刊,第3卷第1期:25-48。
邱文琦,2007,由公司治理走向企業社會責任,證券櫃檯月刊,第129卷第2期: 117-118。
洪榮華、陳香如與王玉珍,2005,公司內部治理機制與公司績效之關係—股權結構與董事會特性的觀點,輔仁管理評論,第12卷第3期:23-40。
高惠松與鄭品卉,2012,集團企業特性、公司治理與社會責任績效,中華管理評論國際學報,第15卷第3期(8月):1-34。
高蘭芬與邱正仁,2002,董監事股權質押對會計盈餘與股票報酬相關性之影響,台大管理論叢,第13卷第1期:127-162。
張元,2011,社會責任公司有較高的股票報酬嗎?,輔仁管理評論,第18卷第1期:79-118。
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張瑞當、方俊儒與曾玉琦,2007,核心代理問題與盈餘管理:董事會結構與外部監督機制之探討,管理學報,第24卷第1期:17-39。
張麗娟,2010,從董事會結構、公司治理與企業存活率看財務危機之區別預測能力,中華管理評論國際學報,第13卷第1期:1-25。
陳光谷、鄭國枝、楊美玲與鍾紹熙,2009,盈餘數字進位與盈餘管理,經濟與管理論叢,第5卷第1期:135-157。
陳俊合、胥愛琦與楊禮全,2011,衍生性商品交易是否影響盈餘管理決策:以交易目的動機探討,會計學報,第3卷第2期:49-68。
陳春山,2009,企業社會責任全球七大趨勢,永續產業發展雙月刊,第44期(6月):18-25。
陳振遠、張智堯、王蘭芬與李文智,2005,應用Ohlson會計評價模型探究公司治理之價值攸關性—以台灣上市公司電子業為例,臺大管理論叢,第15卷第2期:123-142。
陳瑞斌與許崇源,2007,公司治理結構與資訊揭露之關聯性研究,交大管理學報,第27卷第2期:55-109。
陳錦村與葉雅薰,2002,公司改組、監督機制與盈餘管理之研究,會計評論,第34期(1月):1-29。
賀力行與林少斌,2003,從公司治理角度看尊重利害關係人權益,TCGA中華公司治理協會,網址www.cga.org.tw。
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葉銀華、李存修與柯承恩,2002,公司治理與評等系統,商智文化出版。
葉銀華與李存修,2003,台灣之獨立董監制度的改革—政策性建議,會計研究月刊,第213期(8月):66-85。
裘宗舜、吳清華與丁菊敏,2005,獨立董事制度的治理績效:理論分析與實證證據-基於強制性制度變遷背景下的考察,會計論壇,第1輯:107-115。
廖秀梅、李建然與吳祥華,2006,董事會結構特性與公司績效關係之研究-兼論台灣家族企業因素的影響,東吳經濟商學學報,第54期:117-160。
廖婉鈞、林月雲與虞邦祥,2009,知覺組織利害關係人重要程度與組織績效之關係:企業責任作為之中介效果,管理學報,第26卷第2期:213-232。
廖益興、楊清溪與廖秀梅,2005,公司治理機制與財務報表品質之關聯性研究,當前會計理論與實務研討會論文集 (五月):195-230。
鄧美貞與王琬青,2012,企業社會責任與財務績效:以經營效率為中介效果,朝陽商管評論,第11卷第2期:77-103。
鄭立華與齊德彰,2003,台灣標竿企業社會責任與公益作為之研究—以F金融企業集團為例,中華技術學院學報,第27期:158-173。
薛敏正與林嬋娟,2003,自由現金流量與盈餘管理關聯性之研究,台灣管理學刊,第3卷第1期:151-168。
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