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| Title: | CFO特質與盈餘品質：來自中國A股市場的證據
CFO Characteristics and Earnings Quality: Evidence from China A Share Market |
| Authors: | 王奕舟
Wang, Yi-Zhou |
| Contributors: | 林宛瑩
Lin, Wan-Ying
王奕舟
Wang, Yi-Zhou |
| Keywords: | CFO
特質
盈餘品質
實質盈餘管理
應計項目盈餘管理
CFO
Characteristics
Earnings quality
Real activities manipulation
Accrual manipulation |
| Date: | 2021 |
| Issue Date: | 2021-08-04 14:33:38 (UTC+8) |
| Abstract: | 本研究測試了中國首席財務官（CFO）特質和所在公司盈餘品質的關係。根據先前國外有關CFO特質和盈餘品質關係的研究，本研究假設CFO的性別、年齡、教育水平、是否擁有CPA執照、是否有外部工作經驗與薪酬水平和所在公司的盈餘品質之間存在顯著關係。本研究以2009年至2018年間上海證券交易所和深圳證券交易所A股上市公司為樣本。運用Kothari et al.（2005）模型和Cohen et al.（2008）模型分別計算應計項目盈餘管理水平和實質盈餘管理水平，作為衡量企業盈餘品質的變數。實證結果顯示，在納入與企業盈餘品質相關的控制因素後，中國上市公司更高年齡、更好教育水平、更多外部工作經驗和更低的薪酬水平會顯著增加所在公司的盈餘品質。
The research examines the association between the characteristics of chief financial officer (CFO) and the quality of corporate earnings in China. Based on findings in prior foreign research that shows significant relation between CFO characteristics, such as the gender of CFO, the age of CFO, the education of CFO, the professional certification of CFO, the external experience of CFO and the salary of CFO, and earnings quality, the research expects the same significant relation in China. The research uses listed companies in Shenzhen Stock Exchange (SZES) and Shanghai Stock Exchange (SSE) A share market between 2009-2018 as test samples. The research adopts two models, Kothari et al. (2005) Model and Cohen et al. (2008) Model, to derive the accruals manipulation and the real activities manipulation as proxy variables for earnings quality. The research results show that China listed companies with elder CFO, more educated CFO, more external experience CFO or lower salary CFO are associated with higher earnings quality of companies. |
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| Description: | 碩士
國立政治大學
會計學系
108353117 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0108353117 |
| Data Type: | thesis |
| DOI: | 10.6814/NCCU202100857 |
| Appears in Collections: | [會計學系] 學位論文
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