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：董監事責任險與家族企業對實質盈餘管理之影響
書刊名：臺灣企業績效學刊
作者：楊以豪／蔡京姐 引用關係／莊甫蕙 引用關係／張永林 引用關係
作者(外文)：Yang, I-hao／Tsai, Ching-chieh／Chuang, Fu-hui／Chang, Yuang-lin
出版日期：2016
卷期：9:2
頁次：頁107-136
主題關鍵詞：董監事責任險；家族企業；實質盈餘管理；管理機會主義；Directors' and officers' liability insurance；Family-owned firms；Real earnings management；Managerial opportunism
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(2) 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:2
  • 共同引用共同引用:145
  • 點閱點閱:59
本文的研究目的主要在探討董監事責任險(簡稱D&O 責任險)以及家族企業對台灣上市櫃公司從事實質盈餘管理活動之影響。D&O 責任險扮演著公司治理監督的角色，但是，也有可能因為企業管理階層存有機會主義而導致道德風險的危機，進而危害企業股東與投資人的權益。先前文獻對於盈餘管理之研究主要著重於裁決性應計項目之盈餘管理，但近期的研究大多指出企業管理階層已漸漸改以實質交易安排取代裁決性應計項目的盈餘管理。因此，參考近期盈餘管理的文獻，本研究將重點著墨於實質盈餘管理，並以此作為盈餘管理之代理變數，從而探討D&O 責任險以及家族企業與企業從事實質盈餘管理活動之關聯性。本研究的實證結果發現，相較於未投保D&O 責任險的公司，投保D&O 責任險的公司，愈會從事實質盈餘管理的活動；此外，本研究亦發現，當D&O 責任險投保的保額愈高時，公司愈會傾向於從事實質盈餘管理。同時，本研究的實證結果也發現，相較於非家族企業公司，投保D&O 責任險或保額較高之家族企業公司，公司管理當局亦較會從事實質盈餘管理。
Based on recent literature that provides evidence suggesting that managers prefer real earnings management activities compared to accrual-based earnings management, the purpose of this paper is to examine the effects of Directors’ and Officers’ (hereafter D&O) liability insurance and family-owned firms on real earnings management for firms listed in Taiwan. The empirical evidence shows that purchasers are more likely to engage in real earnings management than non-purchasers. Further, family-owned firms with D&O liability insurance are more likely to devote to real earnings management activities than non-family-owned firms.
期刊論文
1.Visvanathan, G.(2008)。Corporate Governance and Real Earnings Management。Academy of Accounting and Financial Studies Journal，12(1)，9-22。  new window
2.陳彩稚、龐嘉慧(20080600)。董監事暨重要職員責任保險之需求因素分析。臺大管理論叢，18(2)，171-195。new window  延伸查詢new window
3.曹壽民、林哲弘(20120500)。家族企業與自願性財務預測。會計學報，4(2)，71-113。new window  延伸查詢new window
4.Osma, Beatriz. G.(2008)。Board independence and real earnings management: The case of R and D expenditure。Corporate Governance: An International Review，16(2)，116-131。  new window
5.Boyer, M. M.、Stern, L. H.(2014)。D&O Insurance and IPO Performance: What Can We Learn from Insurers?。Journal of Financial Intermediation，23(4)，504-540。  new window
6.Bhagat, Sanjai、Brickley, James A.、Coles, Jeffrey L.(1987)。Managerial indemnification and liability insurance: The effect on shareholder wealth。The Journal of Risk and Insurance，54(4)，721-736。  new window
7.Li, Kuei-Fu、Liao, Yi-Ping(2014)。Directors' and officers' liability insurance and investment efficiency: Evidence from Taiwan。Pacific-Basin Finance Journal，29，18-34。  new window
8.Dahya, J.、Lonie, A. A.、Power, D. M.(1996)。The case for separating the roles of chairman and CEO: An analysis of stock market and accounting data。Corporate Governance: An International Review，4(2)，71-77。  new window
9.湯麗芬、廖秀梅、李建然(20140900)。董監事暨重要職員責任保險對管理階層盈餘管理行為之影響。經濟論文，42(3)，331-368。new window  延伸查詢new window
10.Dechow, Patricia M.、Kothari, Sagar P.、Watts, Ross L.(1998)。The Relation between Earnings and Cash Flows。Journal of Accounting and Economics，25(2)，133-168。  new window
11.Zou, Hong、Wong, Sonia、Shum, Clement、Xiong, Jun、Yan, Jun(2008)。Controlling-Minority Shareholder Incentive Conflicts and Directors' and Officers' Liability Insurance: Evidence from China。Journal of Banking & Finance，32(12)，2636-2645。  new window
12.O'Sullivan, Noel(2002)。The Demand for Directors' and Officers' Insurance by Large UK Companies。European Management Journal，20(5)，574-583。  new window
13.Reynolds, J. Kenneth、Francis, Jere R.(2000)。Does size matter? The influence of large clients on office-level auditor reporting decisions。Journal of Accounting and Economics，30(3)，375-400。  new window
14.Chung, R.、Firth, M.、Kim, J. B.(2002)。Institutional Monitoring and Opportunistic Earning Management。Journal of Corporate Finance，8(1)，29-48。  new window
15.詹素嬌、蘇淑慧、劉政淮(20140600)。投保董監事責任險與保險金額於審計公費之影響。會計審計論叢，4(1)，25-51。new window  延伸查詢new window
16.O'Sullivan, N.(2009)。The Impact of Directors' and Officers' Insurance on Audit Pricing: Evidence from UK Companies。Accounting Forum，33(2)，146-161。  new window
17.康榮寶(1995)。財務報表與資訊仲介。會計研究月刊，116，95-98。  延伸查詢new window
18.許文馨、林玟君(20131200)。Directors' and Officers' Liability Insurance, Debt Contracting, and Earnings Conservatism。臺大管理論叢，24(1)，1-42。new window  延伸查詢new window
19.Cao, Z.、Narayanamoorthy, G. S.(2011)。The effect of litigation risk on management earnings forecasts。Contemporary Accounting Research，28(1)，125-173。  new window
20.Chen, S.、Chen, X.、Cheng, Q.(2008)。Do family provide more or less voluntary disclosure?。Journal of Accounting Research，46(3)，499-536。  new window
21.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
22.林嬋娟、張哲嘉(20090100)。董監事異常變動、家族企業與企業舞弊之關聯性。會計評論，48，1-33。new window  延伸查詢new window
23.Watts, Ross L.、Zimmerman, Jerold L.(1978)。Towards a positive theory of the determination of accounting standards。The Accounting Review，53(1)，112-134。  new window
24.Watts, Ross L.(2003)。Conservatism in accounting, Part I: Explanations and implications。Accounting Horizons，17(3)，207-221。  new window
25.Roychowdhury, Sugata(2006)。Earnings Management through Real Activities Manipulation。Journal of Accounting and Economics，42(3)，335-370。  new window
26.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
27.Chi, Wuchun、Lisic, Ling Lei、Pevzner, Mikhail(2011)。Is enhanced audit quality associated with greater real earnings management?。Accounting Horizons，25(2)，315-335。  new window
28.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
29.Chalmers, John M. R.、Dann, Larry Y.、Harford, Jarrad(2002)。Managerial Opportunism? Evidence from Directors' and Officers' Insurance Purchases。The Journal of Finance，57(2)，609-636。  new window
30.Chung, Hyeesoo H.、Wynn, Jinyoung P.(2008)。Managerial legal liability coverage and earnings conservatism。Journal of Accounting and Economics，46(1)，135-153。  new window
31.Core, John E.(1997)。On the corporate demand for directors' and officers' insurance。Journal of Risk and Insurance，64(1)，63-87。  new window
32.Holderness, Clifford G.(1990)。Liability insurers as corporate monitors。International Review of Law and Economics，10(2)，115-129。  new window
33.Lin, C.、Officer, M. S.、Zou, H.(2011)。Directors' and Officers' Liability Insurance and Acquisition Outcomes。Journal of Financial Economics，102(3)，507-525。  new window
34.Core, John E.(2000)。The directors' and officers' insurance premium: An outside assessment of the quality of corporate governance。Journal of Law, Economics, and Organization，16(2)，449-477。  new window
35.O'Sullivan, Noel(1997)。Insuring the Agents: The Role of Directors' and Officers' Insurance in Corporate Governance。Journal of Risk and Insurance，64(3)，545-556。  new window
36.Yeh, Yin-Hua、Lee, Tsun-Siou、Woidtke, Tracie(2001)。Family control and corporate governance: Evidence for Taiwan。International Review of Finance，2(1/2)，21-48。  new window
37.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
38.Heckman, James Joseph(1979)。Sample Selection Bias as a Specification Error。Econometrica: Journal of the Econometric Society，47(1)，153-162。  new window
39.Ali, Ashiq、Chen, Tai-Yuan、Radhakrishnan, Suresh(2007)。Corporate Disclosures by Family Firms。Journal of Accounting and Economics，44(1/2)，238-286。  new window
40.Wang, Dechun(2006)。Founding family ownership and earnings quality。Journal of Accounting Research，44(3)，619-656。  new window
41.Watts, Ross L.、Zimmerman, Jerold L.(1990)。Positive accounting theory: A ten year perspective。The Accounting Review，65(1)，131-156。  new window
42.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
43.DeFond, Mark L.、Jiambalvo, James(1994)。Debt Covenant Violation and Manipulation of Accruals。Journal of Accounting and Economics，17(1/2)，145-176。  new window
44.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
45.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
46.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
會議論文
1.金成隆、呂倩如、蘇淑慧(2007)。家族公司與盈餘品質關係之研究：所有權、管理權與控制權。21世紀會計專業、會計產業與會計揭露研討會。國立台灣大學管理學院。  延伸查詢new window
研究報告
1.李書行(2007)。訴訟風險，董監事責任險，與公司經營績效研究成果報告。  延伸查詢new window
2.Kim, B.、Lisic, L. L.、Pevzner, M.(2011)。Debt covenant slack and real earnings management。American University。  new window
學位論文
1.劉正義(2013)。審計委員會之設立及其品質對於公司盈餘管理的影響(博士論文)。國立臺北大學。new window  延伸查詢new window
2.徐乾堃(2015)。董監事政治關聯、家族企業與盈餘品質間之關聯性研究(碩士論文)。國立臺中科技大學。  延伸查詢new window
3.盧榮和(2005)。董監事暨重要職員責任保險的公司治理角色實證研究--以台灣上市上櫃電子業為例(博士論文)。國立中央大學。new window  延伸查詢new window
 
 
 
 
第一頁 上一頁 下一頁 最後一頁 top
:::
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：1202（臺灣：1179，外國：23） ／ 本年度總使用人次：2017497 ／ 訪客人次（自102年09月）：67827341
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