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題名：Board Characteristics and Real Earnings Management
書刊名：臺大管理論叢
作者：楊朝旭 引用關係／蔡柳卿 引用關係／陳家慧／廖思婷
作者(外文)：Young, Chaur-shiuh／Tsai, Liu-ching／Chen, Chia-hui／Liao, Ssu-ting
出版日期：2012
卷期：23:1
頁次：頁363-399
主題關鍵詞：董事會特性；實質盈餘管理；門檻誘因；Board characteristics；Real earnings management；Threshold incentives
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(14) 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:14
  • 共同引用共同引用:0
  • 點閱點閱:56
本研究結合實質盈餘管理誘因及公司治理二脈文獻，探討董事會特性是否影響管理者因 為門檻壓力而從事實質盈餘管理。以 2003 年至 2006 年美國上市公司為樣本，本研究實 證結果發現績效門檻 ( 包括零盈餘、前期盈餘及分析師盈餘預測三項績效門檻 ) 會誘發 管理者從事實質盈餘管理。此外，當董事會的成員具備較高的獨立性或專業性時，可抑 制績效門檻誘因所導致的實質盈餘管理幅度。本研究之實證結果符合以下觀點：董事會 治理對於抑制實質盈餘管理，係扮演關鍵角色。
This study combines the real-earnings-management literature and the corporate-governance literature to examine how board characteristics affect real earnings management induced by benchmark meeting/beating incentives. Using a sample of U.S. listed companies over the period of 2003-2006, we find that managers are more likely to exercise real earnings management in order to avoid negative earnings, sustain prior year’s earnings or meet/beat analysts’ consensus earnings forecast. With regard to the role of board characteristics, our results indicate that boards with higher independence and professionalism can effectively constrain earnings-thresholds-induced real earnings management. Our overall findings are consistent with the notion that board governance plays a vital role in restraining real earnings management.
期刊論文
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圖書
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2.Watts, Ross L.、Zimmerman, Jerold L.(1986)。Positive Accounting Theory。Prentice-Hall, Inc.。  new window
其他
1.Bebchuk, L. A. ; Grinstein, Y. ; Peyers, U.(2010)。Lucky CEOs and lucky directors。  new window
2.Cullinan, C. P. ; Du, H. ; Wright, G. B.(2008)。Is there an association between director option compensation and the likelihood of misstatement? Advances in Accounting。  new window
3.Garven, S. A.(2009)。The effect of board and audit committee characteristics on real earnings management: Do boards and audit committees play a role in its constraint?。  new window
4.Kim, B. H. ; Lisic, L. L. ; Pevzner, M.(2010)。Debt covenant slacks and real earnings management。  new window
5.Rogers, W.(1993.)。Stata Technical Bulletin. Regression standard errors in clustered samples。  new window
6.Visvanathan, G.(2008)。Corporate governance and real earnings management。  new window
 
 
 
 
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