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    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/30279
    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/30279


    Title: 公司治理與盈餘管理關聯性之研究-以我國特定上市櫃公司為例
    Authors: 黃政耀
    Huang ,Cheng-Yao
    Contributors: 陳錦烽
    黃政耀
    Huang ,Cheng-Yao
    Keywords: 公司治理
    盈餘管理
    JA檢定
    corporate governance
    earnings management
    JA-test
    Date: 2003
    Issue Date: 2009-09-11 17:35:19 (UTC+8)
    Abstract: 從亞洲金融風暴、美國安隆等事件直到最近所爆發的博達事件,公司治理越來越為投資大眾所依靠,以往研究公司治理越佳,公司績效越好,但是否績效是經由盈餘管理所操縱?本研究以民國九十年及九十一年CLSA(里昂證券)對我國特定公司所做公司治理評分為樣本,探討我國公司治理與盈餘管理間之關聯性,及是否里昂證券所用公司治理指標更具解釋能力。本研究以Modified Jones所計算出裁量性應計原始值與絶對值代表盈餘管理,分別以一般公司治理變數與CLSA公司治理變數為自變數。本研究並用JA-test比較一般公司治理變數與CLSA公司治理變數間對盈餘管理解釋能力之差異。
    實證結果顯示:
    1.探討盈餘管理原始值與公司治理變數之關係時,盈餘管理原始值與CLSA公司治理加權分數有顯著負相關。但與CLSA分項變數及一般公司治理變數皆不相關。
    2.探討盈餘管理程度與公司治理變數之關係時,盈餘管理程度與一般公司治理變數、CLSA公司治理加權分數或分項分數皆不顯著。
    3.比較一般公司治理變數與里昂證券公司治理變數時,僅發現對於盈餘管理原始值,CLSA公司治理加權分數確實比一般公司治理變數有更多的解釋能力。
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    Description: 碩士
    國立政治大學
    會計研究所
    91353043
    92
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0913530431
    Data Type: thesis
    Appears in Collections:[會計學系] 學位論文

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