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研究生:麥筑渲
研究生(外文):CHU-HSUAN MAI
論文名稱:董事會多元化與盈餘管理之關聯性分析
論文名稱(外文):An Analysis of the Relationship between Board Diversity and Earnings Management
指導教授:張敏蕾張敏蕾引用關係
指導教授(外文):Min-Lei Chang
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:2020
畢業學年度:108
語文別:中文
論文頁數:53
中文關鍵詞:董事會多元化應計盈餘管理實質盈餘管理
外文關鍵詞:Board DiversityAccruals-Based Earnings ManagementReal Earnings Management
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目錄
摘要 I
Abstract II
目錄 III
表目錄 IV
圖目錄 V
壹、緒論 1
一、研究動機與目的 1
二、研究架構及流程 4
貳、文獻回顧與假說發展 5
一、董事會 5
二、盈餘管理及分類 6
三、董事會多元化 7
四、盈餘管理與董事會多元化之關聯 8
參、研究設計 13
一、實證模型 13
二、變數衡量 14
三、資料來源 24
肆、實證結果與分析 26
一、敘述性統計 26
二、相關係數分析 28
三、實證結果分析 31
伍、結論與建議 37
一、研究結論 37
二、研究限制與建議 39
參考文獻 40


表目錄
表3-1 變數定義彙總 22
表3-2 研究樣本篩選過程 24
表3-3 整體樣本之年度及產業分布 25
表4-1 敘述性統計 27
表4-2 相關係數表 29
表4-3 董事會多元化綜合指標及其特性與裁決性應計項目之關聯性 33
表4-4 董事會多元化綜合指標及其特性與實質盈餘管理之關聯性 36

圖目錄
圖1-1 研究流程 4
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