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Title:	財務長所受教育與會計品質 CFO`s Education and Accounting Quality
Authors:	林宜臻
Contributors:	林禹銘林宜臻
Keywords:	財務長教育背景會計品質盈餘管理
Date:	2016
Issue Date:	2016-07-01 14:55:47 (UTC+8)
Abstract:	本研究以北美公司為研究對象，探討財務長特質與會計品質之關聯性。本研究應用Hambrick and Mason (1984)提出之高層理論觀點，探討財務長所受教育是否對企業之盈餘管理行為產生影響，以探究會計品質的高低。經由迴歸實證結果發現，企業之財務長所受教育越好，越不會進行應計盈餘管理，也越不會有重大盈餘操控的情況發生，顯示其會計品質較佳。本研究之結果可作為企業遴選適當財務長之參考依據，以提高企業之會計品質，幫助企業未來發展。
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Description:	碩士國立政治大學會計學系 103353017
Source URI:	http://thesis.lib.nccu.edu.tw/record/#G0103353017
Data Type:	thesis
Appears in Collections:	[Department of Accounting] Theses

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