臺灣博碩士論文加值系統

本研究2006年至 2019年台灣上市櫃公司為研究樣本，檢驗當公司經理人的學歷科系，如果和所屬產業領域相差甚遠，同時也沒有管理相關學歷背景時，是否會導致盈餘管理程度上升。本研究以裁決性應計數作為盈餘管理之代理變數。
實證結果顯示，當總經理學歷和產業及管理領域皆不相關時，將顯著增加盈餘管理的程度和正向盈餘管理的幅度。同時，如果將學歷專業不相關與管理專業不相關分開來看，分別也都呈現顯著的正相關。另一方面，研究發現，經理人的年資和企業是否採用四大會計師事務所，和盈餘管理的程度與正向盈餘管理的幅度呈現顯著負相關。
最後，進一步依照財務指標進行子樣本篩選，發現在公司規模較小、以及營運現金流較低的情況下，總經理學歷不相關才會對盈餘管理有解釋能力。其意涵為總經理學歷不相關，不一定就代表有直接的盈餘管理動機。然而，當公司是從財務比例來看，是進行盈餘管理的潛在對象時，總經理學歷和產業及管理領域皆不相關，會使得該公司更傾向進行盈餘管理。

This paper examines whether earnings management will increase when executives do not have academic background related to the industry of the company or degree of management with a sample of Taiwan-listed firms from 2006 to 2019. We use discretionary accruals as proxy of earnings management.
Empirical evidence shows that earnings management and the extent of positive earnings management will be enhanced when executives have irrelative academic background to the industry they work at or have no degree of management. Meanwhile, the results give significantly positive correlation even when irrelative academic background and a lack of management degree is considered separately. Additionally, the results also indicate that earnings management and the extent of positive earnings management have significantly negative correlation to executive seniority and whether a corporation adopts Big Four accounting firms or not.
Lastly, after filtering out samples with several financial indicators, we discover that the factor of CEOs with irrelative academic background has explanatory power on earnings management in companies with smaller scale and lower operating cash flows. It implies that CEOs with no relevant academic background do not directly have the incentive of the earnings management. However, when a company has the tendency of earnings management based on the analysis of financial ratios, CEOs without relevant academic background and degree of management will increase company’s inclination to earnings management.

目錄
口試委員會審定書 i
中文摘要 ii
Abstract iii
圖目錄 v
表目錄 v
第一章 緒論 1
第一節 研究背景與動機 1
第二節 研究目的 2
第三節 研究範圍與限制 3
第四節 研究架構 4
第二章 文獻回顧 6
第一節 盈餘管理相關文獻 6
第二節 企業高層教育背景相關文獻 10
第三章 研究設計 15
第一節 研究假說 15
第二節 變數定義 16
第三節 實證模型 23
第四節 研究期間與資料來源 24
第四章 實證結果及分析 28
第一節 敘述性統計分析 28
第二節 相關性分析 29
第三節 迴歸結果分析 31
第四節 穩健性分析 35
第五章 結論與建議 43
第一節 研究結論 43
第二節 研究建議 44
參考文獻 45
中文文獻 45
英文文獻 48

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