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    Title: 家族企業多角化經營程度、股權質押比例與盈餘管理之關聯性研究
    Authors: 郭心怡
    Contributors: 張清福
    郭心怡
    Keywords: 盈餘管理
    家族企業
    多角化
    董監質押
    Earnings management
    Family companies
    Diversification
    Stock pledge of directors
    Date: 2007
    Issue Date: 2009-09-18 09:07:57 (UTC+8)
    Abstract: 家族企業約佔我國上市公司的80.63％，其管理權與經營權多掌握在同一家族中，家族對企業有很大的影響力。本研究探討家族企業與非家族企業多角化程度與董監質押比例之高低跟盈餘管理之關聯性。
    本研究以我國1997年至2006年底之上市公司為樣本，實證結果發現：(1)家族企業較非家族企業從事盈餘管理的可能性為高；(2)當公司多角化經營程度越高時，公司有較大之誘因進行盈餘管理之行為，然而當公司為家族企業且其多角化程度越高時，反而會降低家族企業盈餘管理可能性；(3)家族企業樣本中，多角化經營程度高低，與家族企業是否從事盈餘管理並無顯著之關係；(4)公司非相關多角化經營之高低，與家族企業是否從事盈餘管理，並無顯著之關係；(5)公司董監事質押比率之高低，與家族企業是否從事盈餘管理，並無顯著之關係。
    Family firms take about 81% of the listed firms in Taiwan. This study investigates the relation between business diversification and earnings management and that between stock pledge of directors and earnings management under the family-firms/non-family -firms setting.
    Based on the sample of firms listed in Taiwan during 1997-2006, the empirical results show that the family companies are more apt to manipulate earnings than the non-family companies. The higher the degree of diversification, the more the companies are apt to manipulate the earnings. However, neither unrelated diversification nor stock pledge of directors is related to earning management. Contrast to non-families, well-diversified family companies may decrease the possibility of earnings management, but taking family companies as a sample, diversification is not associated with earnings management.
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    Description: 碩士
    國立政治大學
    會計研究所
    94353056
    96
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0094353056
    Data Type: thesis
    Appears in Collections:[Department of Accounting] Theses

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