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研究生:廖沛涵
研究生(外文):Liao,Pei-Han
論文名稱:公司治理對盈餘品質之影響
論文名稱(外文):The Impacts of Corporate Governance on Earnings Quality
指導教授:張椿柏張椿柏引用關係
指導教授(外文):Chang,Chun-Po
口試委員:王育偉施倫閔張椿柏
口試委員(外文):Wang,Yu-WeiShi,Lun-MinChang,Chun-Po
口試日期:2015-06-07
學位類別:碩士
校院名稱:大葉大學
系所名稱:管理學院碩士在職專班
學門:商業及管理學門
學類:其他商業及管理學類
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:37
中文關鍵詞:股權結構盈餘品質公司治理董事會
外文關鍵詞:corporate governanceearnings quality,Ownership
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本研究在於探討公司治理機制對盈餘品質之影響,分析樣本採用台灣經濟新報資料庫(TEJ)之台灣上市公司惟排除金融保險產業及證劵業為研究對象,研究資料選取期間為1996年至2013年。
  本研究發現股權集中度與盈餘管理無顯著關係;董監事持股比例越高,公司愈有機會進行盈餘管理,進而降低盈餘品質;機構投資人持股比例越高,公司反而較不會進行盈餘管理,進而提升盈餘品質;獨立董事比例越高,公司愈有機會進行盈餘管理,進而降低盈餘品質;董事會規模越大,公司反而較不會進行盈餘管理,進而提升盈餘品質;董事長兼任總經理之公司,其越有機會進行盈餘管理,進而降低盈餘品質;公司規模越大,公司反而較不會進行盈餘管理,進而提升盈餘品質;公司負債比率及公司成長機會皆無顯著相關性。
關鍵字:股權結構、董事會、公司治理,盈餘品質

The study is to investigate the effect of corporate governance on earnings quality, the sample of the analysis of listed companies in Taiwan sample came from the new Taiwan Economic News Database (TEJ) of but excluded the financial and insurance industry and securities industry as the research object data. The research data was selected from 1996 to 2013.
The study found that ownership concentration has no significant relationship with earnings management; the higher the proportion of shareholding of directors and supervisors, the more opportunity the company has to do earnings management, thereby reducing earnings quality; the higher the proportion of institutional investors holding the less likely the company to do surplus management, and enhance earnings quality; the higher the proportion of independent directors, the more opportunity the company has to do earnings management, thereby reducing earnings quality; the larger the size of the board, the less the company likely to do manage earnings, thereby enhancing earnings quality; The company whose chairman serving as general manager has more chance of doing earnings management, thereby reducing earnings quality; the larger size of the company, on the other hand, does not manage earnings, thereby enhancing earnings quality; the company debt ratio has no significant correlation with the company's growth opportunities.
Key Words : corporate governance, earnings quality, Ownership

封面內頁
簽名頁
中文摘要                       iii
英文摘要                       iv
誌謝                         v
目錄                         vi
圖目錄                        ix
表目錄                        x

第一章 緒論
第一節 研究背景與動機            01
第二節 研究目的               02
第三節 研究架構               04
第二章 文獻探討
第一節 公司治理機制             06
第二節 盈餘品質               08
第三節 公司治理與盈餘品質之關聯性      09
一、股權集中度              09
二、董監事持股比例            10
三、機構投資人持股            11
四、獨立董事比例             12
五、董事會規模              13
六、董事長兼任總經理         14
第三章 研究方法
第一節 樣本選取與資料來源          16
第二節 變數定義與衡量            16
一、依變數               16
二、實驗變數              17
三、控制變數             18
第三節 實證模型        19
一、股權結構對盈餘品質影響之實證模型   20
二、董事會對盈餘品質影響之實證模型   20
三、股權結構及董事會對盈餘品質影響之
實證模型    20
第四章 實證結果與分析
第一節 敘述性統計分析            21
第二節 相關係數分析             22
第三節 迴歸分析               25
一、股權結構對盈餘品質影響之實證結果   25
二、董事會對盈餘品質影響之實證結果    26
三、股權結構及董事會對盈餘品質影響之實證結果 28
第五章 結論與建議
第一節 結論                 30
第二節 建議                 31
參考文獻                       33

中文文獻
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