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| Title: | 獨立董事異常離職之資訊性
Informativeness of the Abnormal Resignation of Independent Directors |
| Authors: | 林佑臻
Lin, You-Zhen |
| Contributors: | 郭弘卿
林佑臻
Lin, You-Zhen |
| Keywords: | 獨立董事
異常離職
未來盈餘反應係數
會計財務專長
Independent directors
Abnormal resignation
Future earnings response coefficient
Financial or accounting expertise |
| Date: | 2020 |
| Issue Date: | 2020-07-01 13:34:37 (UTC+8) |
| Abstract: | 本研究擬探討獨立董事異常離職對於未來盈餘究竟是否具資訊性，以台灣上市櫃公司為研究對象，研究期間為2009至2015年，探討 (一)獨立董事異常離職對未來盈餘反應係數之影響。(二)在發生獨立董事異常離職公司中，具有會計或財務專長之獨立董事對未來盈餘反應係數之影響。(三)在發生獨立董事異常離職公司中，離職者為女性獨立董事時對未來盈餘反應係數之影響。
實證結果指出，發生異常離職者與未來盈餘反應係數呈顯著正相關，且進一步區分出財務或會計專長之獨立董事後，相較於其他專業之獨立董事而言，因其對公司財務狀況更加了 解，其離職與未來盈餘反應係數呈現顯著正相關，最後，當 離職者為女性時，與未來盈餘反應係數間並無顯著關聯性。
This study aims to investigate whether the abnormal resignation of independent directors is informative for future earnings, with Taiwan listed companies as the study subject, and the study period is 2009-2015. To examine (1) the impact of the abnormal resignation of independent directors on the future earnings response coefficient, (2) In the companies where the independent director`s abnormal resignation occurs, the effect of independent directors with accounting or financial expertise on the future earnings response coefficient, and (3) In the companies where the independent director`s abnormal resignation occurs, the impact of the female independent director on the future earnings response coefficient.
The research suggests that the relationship between future earnings response coefficient and abnormal resignation is significantly positive. And further distinguishing between independent directors with financial or accounting expertise, their resignation is significantly positively correlated with future earnings response coefficient because they are more aware of the company`s financial position than independent directors in other professions. Finally, there is no significant correlation between the resignation and the future earnings response coefficient when the person leaving is female. |
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| Description: | 碩士
國立政治大學
會計學系
107353026 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0107353026 |
| Data Type: | thesis |
| DOI: | 10.6814/NCCU202000609 |
| Appears in Collections: | [會計學系] 學位論文
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