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    题名: 儒家思想與財務報表舞弊之關聯性：來自中國上市公司的證據
    The Relationship between Confucianism and Financial Statement Fraud: Evidence from Chinese Listed Companies
    作者: 陳龍
    Chen, Long
    贡献者: 金成隆
    Chin, Chen-Lung
    陳龍
    Chen, Long
    关键词: 儒家思想
    財務報表舞弊
    國有企業
    Confucianism
    Financial statement fraud
    State-owned enterprise
    日期: 2023
    上传时间: 2023-08-02 13:22:27 (UTC+8)
    摘要: 本研究主要分析公司註冊地儒家思想的深厚程度對公司財務報表舞弊的影響。本人認為公司註冊地儒家文化的深厚程度，與財務報表舞弊的機率具有關聯性。本文以中國大陸2007-2019年滬深兩地證券交易所上市公司的相關數據為樣本，通過實證分析得出：第一，公司財務報表舞弊的機率與其註冊地儒家思想的深厚程度呈顯著的正相關；第二，當公司註冊地儒家思想深厚程度不變的情況下，公司性質為國有企業能夠顯著降低其財務報表舞弊的機率。
    This study analyzes the impact of the strength of Confucianism in the registered location of a company on financial statement fraud. This thesis uses data on companies listed on Shanghai and Shenzhen Stock Exchanges in Mainland China from 2007 to 2019. Based on empirical analysis, this study concludes that the odds of financial statement fraud in companies are significantly and positively correlated with the depth of Confucianism in the location in which the company is registered. Moreover, when controlling for level of Confucianism, state-owned enterprises have a significantly lower chance of financial statement fraud.
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    描述: 碩士
    國立政治大學
    會計學系
    108353047
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    数据类型: thesis
    显示于类别:[會計學系] 學位論文

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