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題名：虧損公司董監事自肥與盈餘管理
書刊名：證券市場發展季刊
作者：黃劭彥 引用關係／王登仕 引用關係／張森河 引用關係／蔡欣儒
作者(外文)：Huang, Shaio-yan／Wang, Teng-shih／Chang, Shen-ho／Tsai, Hsin-ju
出版日期：2015
卷期：27:2=106
頁次：頁59-98
主題關鍵詞：董監事自肥；應計基礎盈餘管理；實質盈餘管理；Self-interested board of directors；Accrual-based earnings management；Real earnings management
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(9) 博士論文(1) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:9
  • 共同引用共同引用:140
  • 點閱點閱:57
本研究透過董監事自肥公司的揭露，檢測董監事自肥公司是否有從事盈餘管理的行為。實證結果發現，董監事自肥公司比較偏好使用應計基礎盈餘管理進行向上盈餘管理，但卻因本身經營能力較差，無法透過費用類的實質盈餘管理作向上盈餘管理。另外，本研究亦發現被公告為董監事自肥公司的當年度，公司有較佳的組織績效。
This study tries to examine whether self-interested board of directors in loss companies change their earnings management behaviors. The empirical results show that losses companies with self-interested board of directors prefer to use discretionary accruals to increase earnings, however, less likely manage earnings through real earnings management. In addition, we also find losses companies with self-interested board of directors have best performance at disclosure period.
期刊論文
1.Millstein, Ira M.、MacAvoy, Paul W.(1998)。The active board of directors and improved performance of the large publicly-traded corporation。Columbia Law Review，98，1283-1322。  new window
2.胡釗維(2008)。小百姓納稅供養肥貓執行長？需要紓困的老闆，年薪千萬起跳。商業周刊，1101，136-141。  延伸查詢new window
3.DeAngelo, L.(1986)。Accounting numbers as market value substitutes: a study of managerial buyouts of public stockholders。The Accounting Review，61(3)，400-420。  new window
4.柯承恩、陳耀宗、吳姍穎(20100500)。董監事治理與盈餘管理之關連性研究。會計學報，2(2)，25-59。new window  延伸查詢new window
5.Himmelberg, C. P.、Hubbard, R. G.、Palia, D.(1999)。Understanding the Determinants of Managerial Ownership and the Link between Ownership and Performance。Journal of Financial Economics，53，353-384。  new window
6.Balsam, S.、Krishnan, J.、Yang, J. S.(2003)。Auditor industry specialization and earnings quality。Auditing: A Journal of Practice & Theory，22(2)，71-97。  new window
7.Jarrell, Gregg、Peltzman, Sam(1985)。The Impact of Product Recalls on the Wealth of Seller。Journal of Political Economy，93(3)，512-536。  new window
8.Bergstresser, Daniel、Philippon, Thomas(2006)。CEO incentives and earnings management。Journal of Financial Economics，80(3)，511-529。  new window
9.Burns, Natasha、Kedia, Simi(2006)。The impact of performance-based compensation on misreporting。Journal of Financial Economics，79(1)，35-67。  new window
10.McNichols, M.、Wilson, G. P.(1988)。Evidence of Earnings Management from the Provision for Bad Debts。Journal of Accounting Research，26(Suppl.)，1-31。  new window
11.廖秀梅、李建然、吳祥華(20060900)。董事會結構特性與公司績效關係之研究--兼論臺灣家族企業因素的影響。東吳經濟商學學報，54，117-160。new window  延伸查詢new window
12.張瑞當、方俊儒、曾玉琦(20070200)。核心代理問題與盈餘管理：董事會結構與外部監督機制之探討。管理學報，24(1)，17-39。new window  延伸查詢new window
13.Helland, Eric、Sykuta, Michael(2005)。Who's monitoring the monitor? Do outside directors protect shareholders' interests?。The Financial Review，40(2)，155-172。  new window
14.Francis, Jennifer R.、LaFond, Ryan、Olsson, Per M.、Schipper, Katherine(2005)。The Market Pricing of Accruals Quality。Journal of Accounting and Economics，39(2)，295-327。  new window
15.Roychowdhury, Sugata(2006)。Earnings Management through Real Activities Manipulation。Journal of Accounting and Economics，42(3)，335-370。  new window
16.Francis, Jere R.、Maydew, Edward L.、Sparks, H. Charles(1999)。The role of big 6 auditors in the credible reporting of accruals。Auditing: A Journal of Practice and Theory，18(2)，17-34。  new window
17.Jones, Jennifer J.(1991)。Earnings Management during Import Relief Investigations。Journal of Accounting Research，29(2)，193-228。  new window
18.Cohen, Daniel A.、Zarowin, Paul(2010)。Accrual-based and real earnings management activities around seasoned equity offerings。Journal of Accounting and Economics，50(1)，2-19。  new window
19.Dechow, Patricia M.、Sloan, Richard G.、Sweeney, Amy P.(1995)。Detecting earnings management。The Accounting Review，70(2)，193-225。  new window
20.Graham, John R.、Harvey, Campbell R.、Rajgopal, Shiva(2005)。The economic implications of corporate financial reporting。Journal of Accounting and Economics，40(1-3)，3-73。  new window
21.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
22.Healy, Paul M.(1985)。The Effect of Bonus Schemes on Accounting Decisions。Journal of Accounting and Economics，7(1-3)，85-107。  new window
23.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
24.Yermack, David(1996)。Higher market valuation of companies with a small board of directors。Journal of Financial Economics，40(2)，185-211。  new window
25.Degeorge, François、Patel, Jayendu、Zeckhauser, Richard J.(1999)。Earnings management to exceed thresholds。Journal of Business，72(1)，1-33。  new window
26.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
27.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
28.Ohlson, James A.(1980)。Financial Ratios and the Probabilistic Prediction of Bankruptcy。Journal of Accounting Research，18(1)，109-131。  new window
29.Altman, Edward I.(1968)。Financial Ratios, Discriminant Analysis and the Prediction of Corporate Bankruptcy。The Journal of Finance，23(4)，589-609。  new window
30.Dechow, Patricia M.、Sloan, Richard G.、Sweeney, Amy P.(1996)。Causes and consequences of earnings manipulation: An analysis of firms subject to enforcement actions by the SEC。Contemporary Accounting Research，13(1)，1-36。  new window
31.Jensen, Michael C.、Ruback, Richard S.(1983)。The market for corporate control: The scientific evidence。Journal of Financial Economics，11(1-4)，5-50。  new window
32.Heckman, James Joseph(1979)。Sample Selection Bias as a Specification Error。Econometrica: Journal of the Econometric Society，47(1)，153-162。  new window
33.Jensen, Michael C.(1986)。Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers。The American Economic Review，76(2)，323-329。  new window
34.Fama, Eugene F.、Jensen, Michael C.(1983)。Agency Problems and Residual Claims。The Journal of Law and Economics，26(2)，327-349。  new window
35.Beaver, William H.(2002)。Perspectives on Recent Capital Market Research。The Accounting Review，77(2)，453-474。  new window
36.Dechow, Patricia M.、Skinner, Douglas J.(2000)。Earnings management: Reconciling the views of accounting academics, practitioners, and regulators。Accounting Horizons，14(2)，235-250。  new window
37.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
38.Jensen, Michael C.、Murphy, Kevin J.(1990)。Performance Pay and Top-Management Incentives。Journal of Political Economy，98(2)，225-264。  new window
39.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
40.Collins, Daniel W.、Hribar, Paul(2000)。Earnings-Based and Accrual-Based Market Anomalies: One Effect or Two?。Journal of Accounting and Economics，29(1)，101-123。  new window
41.Zang, Amy Y.(2012)。Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management。The Accounting Review，87(2)，675-703。  new window
42.Sloan, Richard Geoffrey(1996)。Do Stock Prices Fully Reflect Information in Accruals and Cash Flows about Future Earnings?。The Accounting Review，71(3)，289-315。  new window
43.Cohen, Daniel A.、Dey, Aiyesha、Lys, Thomas Z.(2008)。Real and Accrual-based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods。The Accounting Review，83(3)，757-787。  new window
44.Beasley, Mark S.(1996)。An Empirical Analysis of the Relation between the Board of Director Composition and Finacial Statement Fraud。The Accounting Review，71(4)，443-465。  new window
45.Krishnan, Gopal V.(2003)。Does big 6 auditor industry expertise constrain earnings management?。Accounting Horizons，17(S1)，1-16。  new window
研究報告
1.Chtourou, S. M.、Bedard, J.、Courteau, L.(2001)。Corporate Governance and Earnings Management。University Laval Canada。  new window
2.Gao, P.、Shrieves, R. E.(2002)。Earnings management and executive compensation: A case of overdose of option and underdose of salary?。University of Tennessee。  new window
學位論文
1.丁思嘉(2012)。董監酬勞之決定因子與溢領現象—以台灣上市櫃公司為例(碩士論文)。國立成功大學。  延伸查詢new window
2.傅慧貞(2006)。我國獨立董監制度及董監酬勞對裁決性應計數影響之研究(碩士論文)。輔仁大學。  延伸查詢new window
3.葉旻其(2009)。公司治理機制對企業績效與董監薪酬之影響(碩士論文)。國立政治大學，臺北。  延伸查詢new window
4.鄭琪融(2009)。董監酬勞與資訊揭露透明度關聯性之研究(碩士論文)。國立政治大學。  延伸查詢new window
5.鍾志杰(2007)。董監酬勞與會計資訊品質--從盈餘管理與資訊揭露的角度探討(碩士論文)。中原大學。  延伸查詢new window
圖書
1.Scott. W. R.(2006)。Financial Accounting Theory。New Jersey：Pearson Prentice Hall。  new window
其他
1.王乾任(20090226)。美國開鍘肥貓CEO，哪種環境養出肥貓？，http://www.cw.com.tw/article/article.action?id=36690。  延伸查詢new window
 
 
 
 
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