臺灣博碩士論文加值系統

本文利用2007年至2018年台灣上市櫃公司資料來探討中層管理團隊特徵(規模和平均任期)對公司盈餘管理程度的影響，並進一步討論中層管理團隊特徵是否會調節高層管理者平均任期對公司盈餘管理程度的影響。研究結果顯示：中層管理團隊平均任期與盈餘管理程度呈現顯著負相關，而中層管理團隊規模對盈餘管理程度無顯著影響。此外，本研究亦發現，高層管理團隊平均任期與盈餘管理程度呈現顯著負相關，此與Hsiehetal.(2018)的研究結果一致。再者，本研究亦發現中層管理團隊之規模及平均任期會顯著減弱高層管理團隊平均任期與盈餘管理程度的負向關係。這顯示當中層管理團隊的規模越大或平均任期越長時，將會與任期越長的高層管理團隊有明顯的利益衝突，進而降低經營效能並提高盈餘管理誘因。

Based on the data of listed cabinet companies in Taiwan from 2007 to 2018, this paper discusses the impact of middle management team characteristics (size and average tenure) on the degree of earnings management and further discuss whether the characteristics of middle management team will adjust the average tenure of top management team to the company's earnings. The results show that the average tenure of middle management team is negatively correlated with earnings management degree while the size of middle management team has no significant influence on earnings management degree. In addition, this study also found that the average tenure of top management team was significantly negatively correlated with earnings management, which was consistent with the findings of Hsieh et al. (2018). Moreover, this study also found that the average tenure of middle management team significantly enhanced the negative relationship between the average tenure of top management team and earnings management degree. This shows that the longer the average tenure of the middle management team is, the better the cooperation tacit agreement can be formed with the top management team with longer tenure, so as to improve the operation efficiency and reduce the incentive of earnings management.

摘   要 i
ABSTRACT i
目錄 iii
表目錄 iv
第一章 緒論 1
第一節 研究動機 1
第二節 研究目的 3
第三節 研究架構 4
第二章 文獻探討 5
第一節 盈餘管理相關文獻 5
第二節 高管特徵與盈餘管理 6
第三節 中階管理者的作用與公司績效 8
第四節 中階管理團隊與高階管理團隊的互動 9
第三章 研究方法 11
第一節 樣本選取與資料來源 11
第二節 研究假說 14
第三節 變數定義與衡量 19
第四節 研究模型 22
第四章 實證分析 25
第一節 敘述統計資料分析 25
第二節 迴歸分析結果 26
第五章 結論與建議 35
第一節 研究結論 35
第二節 研究限制與建議 36
參考文獻 38

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