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    題名: 財務長所受教育與會計品質
    CFO`s Education and Accounting Quality
    作者: 林宜臻
    貢獻者: 林禹銘
    林宜臻
    關鍵詞: 財務長
    教育背景
    會計品質
    盈餘管理
    日期: 2016
    上傳時間: 2016-07-01 14:55:47 (UTC+8)
    摘要: 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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    描述: 碩士
    國立政治大學
    會計學系
    103353017
    資料來源: http://thesis.lib.nccu.edu.tw/record/#G0103353017
    資料類型: thesis
    顯示於類別:[會計學系] 學位論文

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