跳到主要內容

臺灣博碩士論文加值系統

(34.226.244.254) 您好!臺灣時間:2021/08/03 04:11
字體大小: 字級放大   字級縮小   預設字形  
回查詢結果 :::

詳目顯示

我願授權國圖
: 
twitterline
研究生:歐陽妏珊
研究生(外文):Wen-Shan OuYang
論文名稱:會計師對醫療財團財務槓桿影響之研究─兼論內部主管性別所扮演的角色
論文名稱(外文):CPAs’ Impact on Financial Leverage of Medical Foundations: With Discussion on Roles of Internal Administrators’ Gender
指導教授:林江亮林江亮引用關係
指導教授(外文):Chiang-Liang Lin
學位類別:碩士
校院名稱:中原大學
系所名稱:會計研究所
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:2015
畢業學年度:103
語文別:中文
論文頁數:35
中文關鍵詞:會計師性別財會主管性別財務槓桿董事會性別比率
外文關鍵詞:CPAs’ genderFinancial leverageAccounting administrators’ genderBoard gender
相關次數:
  • 被引用被引用:3
  • 點閱點閱:125
  • 評分評分:
  • 下載下載:0
  • 收藏至我的研究室書目清單書目收藏:0
本研究研究樣本為2005年至2011年59家醫療財團法人,共計410筆樣本。探討會計師性別對醫療財團法人財務槓桿之影響。加入性別之討論部分,探討醫療財團法人財會主管性別、董事會性別比率對財務槓桿之影響。
實證結果顯示,女性會計師顯著會選擇較低之財務槓桿。敏感性分析部分,結果亦不受影響,假說都獲得支持。性別之討論部分,財會主管性別對財務槓桿行為並不顯著、董事會之女性組成居多者顯著會有較高之財務槓桿。


The study samples are based on 59 medical foundations during 2005 to 2011; the total amount is 410 samples. The study is to discuss the impact of CPAs’ gender on the financial leverage of medical foundation. Besides CPAs’ gender, the study also discuss the impact of accounting administrators’ gender and the board’s gender ratio on the financial leverage.
The empirical results show that the level on financial leverage of medical foundation audited by female accountants is significantly lower than those audited by male accountants. On sensitivity analysis, the empirical results are consistent with the main conclusions. On the discussion of gender, the results show that accounting administrators’ gender on financial leverage of medical foundation is not significant; a higher ratio of female directors is significantly higher on financial leverage of medical foundation.
目錄
摘要 I
Abstract II
謝辭 III
目錄 IV
表目錄 V
壹、緒論 1
貳、文獻探討與假說發展 3
參、研究方法 5
一、資料來源 5
二、變數衡量 6
三、實證模型 10
肆、實證結果分析 11
一、敘述統計量分析 11
二、相關係數分析 13
三、影響醫療財團法人財務槓桿因素之實證結果 15
四、敏感性分析 18
五、性別之討論 22
伍、結論與限制 26
一、 結論 26
二、 建議及限制 27
參考文獻 28

表目錄
表1各項變數之定義 9
表2各變數之敘述性統計量(調整極端值前) 12
表3各變數之相關係數表(調整極端值後) 14
表4 影響醫療財團法人財務槓桿因素之實證結果 17
表5 影響醫療財團法人財務槓桿因素之實證結果-Tobit Model 19
表6 財務槓桿以含息負債除以總資產衡量之實證結果 21
表7考慮組織外部會計師性別與內部董事會之性別比率對財務槓桿影響之實證結果 23
表8考慮組織外部會計師性別與內部財會主管性別對財務槓桿影響之實證結果 25
一、中文部分
林鳳麗,2002,商學學生道德認知之實證研究,國立臺北師範學院學報,第15期:163-188。(Lin, F. I. 2002. A study on the ethics of business students. Journal of National Taipei Teachers College 15: 163-188.)
俞彥娟,2007,“每個議題都是女性議題”-美國女選民聯盟的女性主義,1960-1974,新史學,第18卷1期:121-168。(Yu, Y. C. 2007. "Every issue is a woman's issue": the feminism of the league of women voters, 1960-1974. New History 18(1): 121-168.)
郭振雄、何怡澄與羅光達,2014,非營利醫院負債融通與捐贈收入的關聯性,臺大管理論叢,第24卷第2期:151-180。(Kuo, J. S., Y. C. Ho., and K. T. Lo. 2010. The relation between debt financing and not-for-profit hospitals’ donations. NTU Management Review24(2): 151-180.)
郭振雄、何怡澄與羅德城,2006,非營利醫院的負債融資與社區公益活動,臺灣公共衛生雜誌,第 25卷第2期:440-448。(Kuo, J. S., Y. C. Ho., and D. C. Lo. 2006. The association of debt financing with community benefit services provided by private, not-for-profit hospitals in taiwan. Taiwan Journal of Public Health 25(2): 440-448.)
郭振雄與何怡澄,2007,非營利醫院之董事會結構與社區公益活動,臺灣公共衛生雜誌,第26卷第2期:128-139。(Kuo, J. S., and Y. C. Ho. 2007. Board structure and community benefit services of not-for-profit hospitals. Taiwan Journal of Public Health 26(2): 128-139.)
葉韋伶,2014,影響醫療財團法人財務槓桿因素之探討,中原大學會計學系碩士學位論文。(Yea, W. L. 2014. A study of influential determinants of financial leverage of medical foundations. Chung Yuan Christian University Unpublished Master's Thesis.)
劉一蓉,2010,跨越社會界限的女性宗教儀式專家,民俗曲藝,第168期:53-78。(Liu, Y. J. 2010. The experience of crossing social boundaries for female religious specialists in mei county, guangdong. Journal of Chinese Ritual, Theatre and Folklore 181: 53-78.)


二、英文部分
Barua, A., L. F. Davidson, D. V. Rama, and S. Thiruvadi. 2010. CFO gender and accruals quality. Accounting Horizons 24: 25-39.
Bowman, W. 2002. The uniqueness of nonprofit finance and the decision to borrow. Nonprofit Management and Leadership 12(3): 293-311.
Byrnes, J. P., D. C. Miller, and W. D. Schafer. 1999. Gender differences in risk taking: A meta-analysis. Psychological Bulletin 125(3): 367-383.
Carcello, J. V., and A. L. Nagy. 2004. Auditor industry specialization and fraudulent financial reporting. Managerial Auditing Journal 19: 651-668.
Chung, J., and G. S. Monroe. 1998. Gender differences in information processing: An empirical test of the hypothesis-confirming strategy in an audit context. Accounting and Finance 38(2): 265-279.
Costa, P. T., A. Terracciano, and R. R. McCrae. 2001. Gender differences in personality traits across cultures: Robust and surprising findings. Journal of Personality and Social Psychology 81(2): 322-331.
Damodar N. G., and C. P. Dawn. 2009. Basic econometrics. New York, NY: McGraw-Hill Irwin.
DeAngelo, L. E. 1981. Auditor size and audit quality. Journal of Accounting and Economics 3 (3): 183-199.
Dwyer, P. D., J. H. Gilkeson, and J. A. List. 2002. Gender differences in revealed risk taking: Evidence from mutual fund investors. Economics Letters 76(2): 151-158.
Eckel, C. C., and P. J. Grossman. 2002. Sex differences and statistical stereotyping in attitudes toward financial risk. Evolution and Human Behavior 23: 281-295.
Feingold, A. 1994. Gender differences in personality: A meta-analysis. Psychological Bulletin 116(3): 429-456.
Gold, A., J. E. Hunton, and M. I. Gomaa. 2009. The impact of client and auditor gender on auditors’ judgments. Accounting Horizons 23(1): 1-18.
Ittonen, K., E. Va¨ha¨maa, and S. Va¨ha¨maa. 2013. Female auditors and accruals quality. Accounting Horizons 27(2): 205-228.
Jianakoplos, N. A., and A. Bernasek. 1998. Are women more risk averse? Economic Inquiry 36(4): 620-630.
Krishnan, G. V. 2003. Does big 6 auditor industry expertise constrain earnings management? Accounting Horizons 17: 1-16.
Levin, I. P., M. A. Snyder, and D. P. Chapman. 1988. The interaction of experimental and situational factors and gender in a simulated risky decision-making task. Journal of Psychology 122: 173-181.
Magnus, S. A., D. G. Smith and J. R.C. Wheeler. 2003. Agency implications of debt in not-for-profit hospitals: A conceptual framework and overview. Research in Healthcare Financing Management 8(1): 7-17.
Meyers-Levy, J. 1989. Gender differences in information processing : A selectivity interpretation. in Cognitive and Affective Responses to Advertising, ed. Patricia Cafferata and Alice Tybout, MA: Lexington.
Meyers-Levy, J., and D. Maheswaran. 1991. Exploring differences in males’ and females’ processing strategy. Journal of Consumer Research 18(1): 63-70.
Nettle, D. 2007. Empathizing and systemizing: What are they, and what do they contribute to our understanding of psychological sex differences? British Journal of Psychology 98: 237-255.
O’Donnell, E., and E. N. Johnson. 2001. The effects of auditor gender and task complexity on information processing efficiency. International Journal of Auditing 5(2): 91-105.
Peni, E., and S. Va¨ha¨maa. 2010. Female executives and earnings management. Managerial Finance 36(7): 629-645.
Schmitt, D. P., A. Realo, M. Voracek, and J. Allik. 2008. Why can’t a man be more like a woman? Sex differences in big five personality traits across 55 cultures. Journal of Personality and Social Psychology 94: 168-182.
Watson, J., and M. McNaughton. 2007. Gender differences in risk aversion and expected retirement benefits. Financial Analysts Journal 63(4), 52-62
Yetman, R. J. 2007. Borrowing and debt. In Young, D. (Ed.), Financing nonprofits: Putting theory into practice. Maryland, MD: AltaMira Press.
QRCODE
 
 
 
 
 
                                                                                                                                                                                                                                                                                                                                                                                                               
第一頁 上一頁 下一頁 最後一頁 top