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研究生:黃蓓莉
研究生(外文):Pei-Li Huang
論文名稱:代理問題、監督與企業社會責任對盈餘管理關聯性研究
論文名稱(外文):The Relationship Among Agency Problem, Monitoring Mechanism and Corporate Social Responsibility on Earning Management
指導教授:汪青萍汪青萍引用關係
指導教授(外文):Ching-Ping Wang
口試委員:高子荃林淑瑜
口試委員(外文):Tzu-Chuan KaoShu-Yu Lin
口試日期:2016-05-28
學位類別:碩士
校院名稱:國立高雄應用科技大學
系所名稱:財富與稅務管理系碩士在職專班
學門:商業及管理學門
學類:財務金融學類
論文種類:學術論文
論文出版年:2016
畢業學年度:104
語文別:中文
論文頁數:82
中文關鍵詞:盈餘管理代理問題監督企業社會責任
外文關鍵詞:Earnings ManagementAgency ProblemMonitoringCorporate Social Responsibility
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本研究主要從代理問題、監督及企業社會責任等角度來探討對盈餘管理的影響。以2007至2014年台灣上市公司為研究對象。實證結果顯示:企業代理問題中的大股東持股與經理人持股越高時,越容易侵佔其他股東權益,盈餘管理程度愈大;經理人持股比率增加至某一水準後,轉而支持利益一致假說,與盈餘管理存在非線性關係。且當公司的負債比率愈高,為避免違約,管理者調高盈餘的誘因也愈大;而以機構投資人持股與獨立董監事做為監督機制代理變數觀察,其對盈餘管理都呈負向顯著水準,表示皆能有效扮演監督角色,抑制管理階層對盈餘管理的行為。最後以企業社會責任變數觀察對公司盈餘管理行為,也證實,管理者會遵循社會上對其道德標準的期待,減少盈餘管理的行為。
The purpose of the study is to investigate whether agency problem, monitoring mechanism and corporate social responsibility have impacts on earning management. The subjects of the study were the public traded companies in Taiwan from 2007 to 2014.
The empirical result shows that majority shareholders and managerial ownership tend to have more influences on earnings management than other shareholders. Furthermore, when managers own large quantities of shares, firm’s market values tend to rise, suggesting the convergence-of-interest hypothesis. Also, when the company’s debt ratio is higher, managers have tendency to manipulate earnings in order to avoid default.
The institutional ownership and independent directors are treated as proxy variables for oversight monitoring mechanisms. These entities are also negatively correlated with earnings management and thereby inhibit aberrant behaviors in earning management.
Finally, the study incorporates the corporate social responsibility variables into the model to investigate the effect on earnings management. The result shows that managers reduce earnings management under striving to uphold the moral imperatives to follow the social expectations (corporate social responsibility).

中文摘要 ............................................................. Ⅰ
英文摘要 ............................................................. Ⅱ
誌謝 ................................................................ Ⅲ
目錄 ................................................................ Ⅳ
表目錄 .............................................................. Ⅴ
圖目錄 .............................................................. Ⅵ
第一章 緒論 ........................................................... 1
第一節 研究背景與動機 ................................................. 1
第二節 研究目的 ....................................................... 5
第三節 研究架構 ....................................................... 6
第二章 文獻探討 ....................................................... 8
第一節 盈餘管理之相關文獻 ............................................. 8
第二節 代理問題、監督與盈餘管理相關文獻 .............................. 12
第三節 企業社會責任與盈餘管理相關文獻 ................................ 23
第三章 研究假說及方法 ................................................ 30
第一節 研究假說 ...................................................... 30
第二節 樣本資料來源與選取標準 ........................................ 38
第三節 實證模型及變數定義 ............................................ 41
第四章 實證結果及分析 ................................................ 48
第一節 敘述性統計分析 ................................................ 48
第二節 相關性分析 .................................................... 50
第三節 迴歸分析 ...................................................... 52
第四節 進階測試 ...................................................... 58
第五章 研究結論與建議 ................................................ 60
第一節 研究結果 ...................................................... 60
第二節 研究限制與建議 ................................................ 62
參考文獻 .................................................... .........63
表目錄
表3-1樣本在各產業分佈之狀況 39
表3-2樣本於各年度分佈之狀況 40
表4-1樣本敘述統計量......................................................49
表4-2相關係數分析......................................................51
表4-3迴歸分析結果.....................................................54
表4-4迴歸分析結果(經理人持股平方項)...................................55
表4-5正負盈餘管理迴歸分析結果.........................................57
表4-6企業社會責任對代理問題、監督的盈餘管理迴歸分析結果...............59
圖目錄
圖1 研究流程圖.......................................................7
圖2 企業社會責任金字塔結構模型......................................25


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