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題名：臺灣企業之公司治理與盈餘穩健性的關聯性
書刊名：企業管理學報
作者：李佳蓓／王茂昌
作者(外文)：Lee, Chia-pei／Wang, Mao-chang
出版日期：2019
卷期：44:2
頁次：頁67-86
主題關鍵詞：公司治理；盈餘穩健性；臺灣企業；C-score；Corporate governance；Earnings conservatism；Taiwanese companies
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(1) 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:1
  • 共同引用共同引用:108
  • 點閱點閱:6
會計穩健性為重要的盈餘屬性之一，學者認為企業之盈餘穩健性與公司治理機制具關聯性，故本文以C-Score來衡量盈餘穩健性，並探討台灣上市櫃公司之公司治理對盈餘穩健性的影響，實證結果發現，董事會規模、偏離程度、家族持股比率分別與盈餘穩健性呈現顯著正向相關；CEO雙重性、獨立董事比率、經理人持股比率、董事持股比率、大股東持股比率分別與盈餘穩健性呈現顯著負向相關。
Accounting conservatism is one of the important attributes of earnings. The academic argued that the earnings conservatism of firm correlates with corporate governance mechanisms. This paper used C-Score to measure earnings conservatism and examined the relationship between corporate governance and earnings conservatism in Taiwanese listed companies. The results showed that size of the board of directors, the deviation level of control rights and cash-flow rights, percentage of family shareholding were positive related to earnings conservatism, but the manager as concurrent director, ratio of independent directors, percentage of managers shareholding, percentage of directors shareholding, percentage of major shareholders shareholding were negative related to earnings conservatism.
期刊論文
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學位論文
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圖書
1.Bliss, James H.(1924)。Management through Accounts。New York, NY：The Ronald Press Company。  new window
2.Bacon, J.(1973)。Corporate Directorship Practices: Membership and Committees of the Board。New York：The Conference Board。  new window
3.OECD(1999)。OECD Principles of Corporate Governance。Paris：OCED。  new window
4.OECD(2004)。OECD Principles of Corporate Governance。Paris：OECD。  new window
5.World Bank(1999)。Corporate Governance: A Framework for Implementation-Overview。Washington, DC：The World Bank。  new window
6.Greene, W. H.(2008)。Econometric Analysis。Prentice Hall。  new window
7.石水平、石本仁(2009)。我國家族企業治理與信息傳遞機制研究。北京：中國人民大學出版社。  延伸查詢new window
8.Berle, A.、Means, G.(1932)。The modern corporation and private property。New York：Transaction Publishers。  new window
單篇論文
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2.Pope, P. F.，Walker, M.(2003)。Ex-ante and Ex-post accounting conservatism, asset recognition and asymmetric earnings timeliness，Manchester：Lancaster University：The University of Manchester。  new window
 
 
 
 
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