臺灣人文及社會科學引文索引資料庫系統

:::

詳目顯示

回上一頁
第 1 筆 / 總合 1 筆   第一頁 上一頁 下一頁 最後一頁
/1頁
題名：獨立董事與盈餘管理意圖：以控制股東為干擾變數
書刊名：文大商管學報
作者：陳津美 引用關係／周建亨 引用關係／樂麗嘉
作者(外文)：Chen, Chin-mei／Chou, Chien-heng／Yueh, Li-chia
出版日期：2010
卷期：15:1
頁次：頁1-30
主題關鍵詞：獨立董事；盈餘管理意圖；控制股東；外部審計人員；Independent directors；Earnings management intention；Controlling shareholders；External auditors
原始連結：連回原系統網址new window
相關次數：
  • 被引用次數被引用次數:期刊(0) 博士論文(0) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:0
  • 共同引用共同引用:82
  • 點閱點閱:81
獨立董事是否能抑制盈餘管理的操作，既有文獻並未獲得一致的結論。過去對於盈餘管理的研究多以裁決性應計項目(discretionary accruals)作爲衡量盈餘管理的代理變數，各種模型的檢定力皆不高，這可能因爲以管理當局提供的事後會計資訊探討當初是否存在盈餘管理之意圖並不容易。因而，本研究以外部審計專業人員爲受訪對象，探討獨立董事是否有抑制盈餘管理意圖的能力？二者間之關係是否會受控制股東存在的干擾？以釐清獨立董事與盈餘管理之關係。研究結果顯示，獨立董事與盈餘管理意圖呈顯著負相關，但是當控制股東存在時，獨立董事抑制盈餘管理意圖的能力會減弱，也就是控制股東這個變數對於獨立董事與盈餘管理意圖間之關係具有正向的干擾效果。最後，針對研究結果說明管理上的意涵與後續研究建議。
The research results on the suppressing effect of independent directors on earnings management are not consistent in the existing literature. It has been argued that this is because most studies used financial statements provided by top management to investigate top management's earnings management intention. Therefore, the purposes of this study are twofold. Firstly, we used external auditors as respondents, in order to obtain less biased data. Secondly, we investigate the moderating effects of controlling shareholders on the relationship between independent directors and earnings management intention. The results show that the existence of controlling shareholders has significant suppressing effects on the relationship between independent directors and earnings management intention.
期刊論文
1.Abbott, L. J.、Y. Park、Parker, S.(2000)。The effects of audit committee activity and independence on corporate fraud。Managerial Finance，26(11)，55-67。  new window
2.Beasley, M. S.(1996)。An empirical analysis of the relation between the board of director composition and financial statement fraud。The Accounting Review，71(4)，443-465。  new window
3.Beaver, W.、P. Kettler、Scholes, M.(1970)。The association between market determined and accounting determined risk measure。The Accounting Review，45(4)，654-82。  new window
4.Fan, J. P. H.、Wong, T. J.(2005)。Do external auditors perform a corporate governance role in emerging markets? Evidence from East Asia。Journal of Accounting Research，43(1)，35-72。  new window
5.Healy, P.(1996)。Discussion of a market-based evaluation of discretionary accrual models。Journal of Accounting Research，34(supplement)，107-115。  new window
6.Hu, L.、Bentler, P. M.(1999)。Cutoff criteria for fit indexes in covariance structure analysis: Conventional criteria versus new alternatives。Structural Equation Modeling，6(1)，1-55。  new window
7.Krishamoopthy, G.、Wright, A.、Cohen, J.(2002)。Audit committee effectiveness and financial reporting quality: implications for auditor independence。Australian Accounting Review，12(3)，3-13。  new window
8.La Porta, R.、Lopez-de-Silances, F.、Schleifer, A.、Vishny, R.(1999)。Corporate ownership around the world。The Journal of Finance，54(2)，471-517。  new window
9.McDaniel, L.、Martin, R. D.、Maines, L. A.(2002)。Evaluating financial reporting quality: the effects of financial expertise vs. financial literacy。The Accounting Review，77，139-167。  new window
10.McMullan, D. A.、Raghundan, K.(1996)。Enhancing audit committee effectiveness。Journal of Accountancy，182(2)，79-81。  new window
11.Paltrow, S. J.(200201)。Accounting for the fall: Accounting Scandals have some peering at industry's self。Wall Street Journal, January，14。  new window
12.Weisbach, M. S.(1988)。Outside directors and CEO turnover。Journal of Financial Economics，20，431-460。  new window
13.Peasnell, K.V.、Pope, P.F.、Young, F.(2000)。Accrual management to meet earnings targets: UK evidence pre- and post- Cadbury。The British Accounting Review，32(4)，415-445。  new window
14.Dechow, P. M.、Sloan, R. G.、Sweeney, A. P.(1996)。Causes and Consequences of Earnings Management: An Analysis of Firms Subject to Enforcement Actions by the SEC。Contemporary Accounting Research，13(2)，1-36。  new window
15.Skinner, D. J.、Sloan, R. G.(2002)。Earnings surprises, growth expectations, and stock returns: Don't let an earnings torpedo sink your portfolio。Review of Accounting Studies，7(2/3)，289-312。  new window
16.Maug, E.(1997)。Boards of directors and capital structure: alternative forms of corporate restructuring。Journal of Corporate Finance，3(2)，113-139。  new window
17.John, Kose、Senbet, Lemma W.(1998)。Corporate Governance and Board Effectiveness。Journal of Banking and Finance，22(4)，371-403。  new window
18.Yeh, Yin-Hua(2003)。Corporate ownership and control: new evidence from Taiwan。Corporate Ownership & Control，1(1)，87-101。  new window
19.Bentler, P. M.(1983)。Some contributions to efficient statistics in structural models: Specification and estimation of moment structures。Psychometrika，48(4)，493-517。  new window
20.Jiambalvo, J.、Rajgopal, S.、Venkatachalam, M.(2002)。Institutional ownership and the extent to which stock prices reflect future earnings。Contemporary Accounting Research，19(1)，117-145。  new window
21.Klein, A.(2002)。Audit committee, board of director characteristics, and earnings management。Journal of Accounting and Economics，33(3)，375-400。  new window
22.Schipper, K.(1989)。Commentary on earning management。Accounting Horizons，3(4)，91-102。  new window
23.Hribar, Paul、Collins, Daniel W.(2002)。Errors in estimating accruals: Implications for empirical research。Journal of Accounting Research，40(1)，105-134。  new window
24.Fields, T. D.、Lys, T. Z.、Vincent, L.(2001)。Empirical research on accounting choice。Journal of Accounting and Economics，31(1-3)，255-307。  new window
25.Bernard, Victor L.、Skinner, Douglas J.(1996)。What Motivates Managers' Choice of Discretionary Accruals?。Journal of Accounting and Economics，22(1-3)，313-325。  new window
26.Bentler, P. M.、Bonett, D. G.(1980)。Significance test and goodness of fit in the analysis of covariance structures。Psychological Bulletin，88(3)，588-606。  new window
27.Tanaka, J. S.、Huba, G. J.(1989)。A general coefficient of determination for covariance structure models under arbitrary GLS estimation。British Journal of Mathematical and Statistical Psychology，42(2)，233-239。  new window
28.Park, Y. W.、Shin, H. H.(2004)。Board composition and earnings management in Canada。Journal of corporate Finance，10(3)，431-457。  new window
29.Palmrose, Zoe-Vonna(1988)。An Analysis of Auditor Litigation and Audit Service Quality。The Accounting Review，63(1)，55-73。  new window
30.Johnson, Simon、Boone, Peter D.、Breach, Alasdair、Friedman, Eric(2000)。Corporate Governance in the Asian Financial Crisis。Journal of Financial Economics，58(1/2)，141-186。  new window
31.Wheaton, Blair(1987)。Assessment of Fit in Overidentified Models with Latent Variables。Sociological Methods & Research，16(1)，118-154。  new window
32.Claessens, Stijn、Djankov, Simeon、Lang, Larry H. P.(2000)。The Separation of Ownership and Control in East Asian Corporations。Journal of Financial Economics，58(1/2)，81-112。  new window
33.Yeh, Yin-Hua、Lee, Tsun-Siou、Woidtke, Tracie(2001)。Family control and corporate governance: Evidence from Taiwan。International Review of Finance，2(1/2)，21-48。  new window
34.Fama, Eugene F.、Jensen, Michael C.(1983)。Separation of ownership and control。The Journal of Law & Economics，26(2)，301-325。  new window
35.Barton, Jan(2001)。Does the use of financial derivatives affect earnings management decisions?。The Accounting Review，76(1)，1-26。  new window
36.Dechow, Patricia M.、Sloan, Richard G.、Sweeney, Amy P.(1995)。Detecting earnings management。The Accounting Review，70(2)，193-225。  new window
37.Kothari, Sagar P.、Leone, Andrew J.、Wasley, Charles E.(2005)。Performance matched discretionary accrual measures。Journal of Accounting and Economics，39(1)，163-197。  new window
38.Healy, Paul M.、Wahlen, James M.(1999)。A review of the earnings management literature and its implications for standard setting。Accounting Horizons，13(4)，365-383。  new window
39.Reitenga, Austin L.、Tearney, Michael G.(2003)。Mandatory CEO retirements, discretionary accruals, and corporate governance mechanisms。Journal of Accounting, Auditing and Finance，18(2)，255-280。  new window
40.Peasnell, Ken V.、Pope, Peter F.、Young, Steven(2005)。Board Monitoring and Earnings Management: Do Outside Directors Influence Abnormal Accruals?。Journal of Business Finance & Accounting，32(7/8)，1311-1346。  new window
41.陳錦村、葉雅薰(20020100)。公司改組、監督機制與盈餘管理之研究。會計評論，34，1-29。new window  延伸查詢new window
42.Xie, Biao、Davidson, Wallace N. III、DaDalt, Peter J.(2003)。Earnings Management and Corporate Governance: The Role of the Board and the Audit Committee。Journal of Corporate Finance，9(3)，295-316。  new window
43.Shivdasani, Anil、Yermack, David(1999)。CEO involvement in the selection of new board members: An empirical analysis。Journal of Finance，54(5)，1829-1853。  new window
44.Claessens, Stijn、Djankov, Simeon、Fan, Joseph P. H.、Lang, Larry H. P.(2002)。Disentangling the Incentive and Entrenchment Effects of Large Shareholdings。The Journal of Finance，57(6)，2741-2771。  new window
45.陳業寧、邱顯比、洪雲萍(20050100)。獨立董事與公司治理：政府應該要求所有上市上櫃公司聘任獨立董事嗎？。證券市場發展季刊，16(4)=64，1-35。new window  延伸查詢new window
46.Baysinger, Barry D.、Butler, Henry N.(1985)。Corporate Governance and the Board of Directors: Performance Effects of Changes in Board Composition。Journal of Law, Economics, & Organization，1(1)，101-124。  new window
47.Shleifer, Andrei、Vishny, Robert W.(1997)。A survey of corporate governance。The Journal of Finance，52(2)，737-783。  new window
48.Guay, Wayne R.、Kothari, S. P.、Watts, Ross L.(1996)。A Market-Based Evaluation of Discretionary Accrual Models。Journal of Accounting Research，34(Supplement)，83-105。  new window
49.Becker, Connie L.、DeFond, Mark L.、Jiambalvo, James、Subramanyam, K. R.(1998)。The Effect of Audit Quality on Earnings Management。Contemporary Accounting Research，15(1)，1-24。  new window
50.Fan, Joseph P. H.、Wong, Tak-Jun(2002)。Corporate ownership structure and the informativeness of accounting earnings in East Asia。Journal of Accounting and Economics，33(3)，401-425。  new window
51.Mulaik, Stanley A.、James, Larry R.、van Alstine, Judith、Bennett, Nathan、Lind, Sherri、Stilwell, C. Dean(1989)。Evaluation of Goodness-of-Fit Indices for Structural Equation Models。Psychological Bulletin，105(3)，430-445。  new window
52.Jensen, Michael C.、Meckling, William H.(1976)。Theory of the firm: Managerial behavior, agency costs and ownership structure。Journal of Financial Economics，3(4)，305-360。  new window
研究報告
1.葉銀華(2000)。上市(櫃)公司發生財務危機之案例分析與因應措施之研究。  延伸查詢new window
學位論文
1.秦嘉明(2002)。代理成本與盈餘報導品質(碩士論文)。東吳大學。  延伸查詢new window
2.陳俊宗(2004)。核心代理問題與盈餘管理關聯性之研究(碩士論文)。國立中山大學。  延伸查詢new window
3.熊南欣(2005)。企業財務危機與公司治理關係之研究-以博達、訊碟公司為例(碩士論文)。國立台北大學。  延伸查詢new window
4.謝文馨(1999)。家族企業管制機制與盈餘管理之關聯性研究(碩士論文)。東吳大學。  延伸查詢new window
5.李德冠(2001)。公司監理機制對於關係人交易影響之研究(碩士論文)。輔仁大學。  延伸查詢new window
圖書
1.Browne, M. W.、Cudeck, R.(1993)。Alternative ways of assessing model fit。Testing structural equation models。Newbury Park, CA：Sage。  new window
2.Ullman, J. B.(2007)。Structural equation modeling。Using multivariate statistics。Boston, MA：Person Education。  new window
3.Jöreskog, K. G.、Sörbom, D.(1993)。LISREL 8。Moorseville, IN：Scientific Software。  new window
 
 
 
 
第一頁 上一頁 下一頁 最後一頁 top
:::
無相關書籍
 
無相關著作
 
QR Code
QRCODE

臺灣人文及社會科學引文索引資料庫

目前上線人數：687（臺灣：680，外國：7） ／ 本年度總使用人次：2196945 ／ 訪客人次（自102年09月）：67998481
國家圖書館著作權聲明 Copyright © 2013 All rights reserved.
本館地址: 100201臺北市中山南路20號． 本館地圖及交通資訊．
總機：(02)23619132．最佳瀏覽解析度為1024x768以上