核心代理問題對盈餘管理之影響__臺灣人文及社會科學引文索引資料庫

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題名：	核心代理問題對盈餘管理之影響
書刊名：	會計審計論叢
作者：	王元章／張椿柏
作者(外文)：	Wang, Yuan-chang／Chang, Chun-po
出版日期：	2012
卷期：	2:2
頁次：	頁69-113
主題關鍵詞：	盈餘管理；核心代理問題；控制權；現金流量請求權；非線性關係；Earnings management；Core agency problem；Control right；Cash flow right；Nonlinear relationship
原始連結：	連回原系統網址
相關次數：	被引用次數:期刊(20) 博士論文(1) 專書(0) 專書論文(0) 排除自我引用:20 共同引用:265 點閱:72

本文從核心代理問題的角度，檢視台灣上市 (櫃)公司股權結構，董事會特性對盈餘管理之關聯性，同時探討機構投資人及外部董事等監督機制之效果。實證結果發現： (1)管理者持股與盈餘管理呈負相關，支持利益收斂假說。(2)控制權與現金流量請求權偏離程度愈大，盈餘管理程度愈大，顯示核心代理問題確會使盈餘管理行為增加。(3)管理者持股比率與盈餘管理存有非線性關係，管理者持股比率在 6.25%以下與盈餘管理呈負向顯著關係，管理者持股比率介於 6.25%-25%與盈餘管理呈正向顯著關係。(4)控制權與現金流量請求權偏離程度，對盈餘管理的影響僅出現在有調升盈餘動機之樣本，顯示權益代理問題或核心代理問題與盈餘管理的關係，在企業面臨虧損或避免盈餘為負時會較明顯，即管理者或控制股東，會為了達到盈餘門檻使盈餘平滑化，使其有強烈動機進行盈餘管理。(5)盈餘管理會隨董監事股權質押及董事長兼任總經理更加明顯，但能藉由董監持股、機構投資人持股及外部董事比率提高而獲得改善。

以文找文

The purpose of this paper is to examine the effect of ownership structure and board characteristics on earnings management from the perspective of core agency problem. In addition, we also investigate the monitoring effect of the institutional investors, and the outside directors. The empirical results indicate as follows. First, managerial ownership is negatively related to earnings management and hence supports convergence of interest hypothesis. Second, when managers of the companies have more control rights than cash flow right, which results in a core agency problem, managers are more likely to manage earnings. Third, the managerial ownership has an U-shape relationship with earnings management. Fourth, the relationship between core agency problem and earnings management becomes evident, when managers use earnings management to avoid earnings decreases or losses. It means that managers have more earnings management behavior before reached the goal of earnings (thresholds). Finally, the pledge ratio of shares of directors and the chief executive officer (CEO) duality have positive relationship with earning management, but the shares of directors, institutional ownership and the number of the outside directors have negative relationship with earning management.

以文找文

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15.	董事會與信用風險承擔：以臺灣商業銀行為例

1.	運用混合式公司治理決策模型強化金融控股公司永續經營
2.	家族控制對國際化, 雙元創新及組織績效影響之研究
3.	獨立董監、會計師與財務危機之研究
4.	公司價值與無形資產之非線性研究－以台灣生物科技產業為例
5.	動態資本結構調整速度、調整能力與融資決策
6.	公司治理之資訊揭露程度對公司績效之影響效果:利用台灣證交所資訊揭露評鑑系統之實證
7.	政府股權對公司治理與企業績效之影響
8.	董事會結構、核心代理問題與盈餘管理關係之研究
9.	效率監督與利益同化對台灣企業的公司價值與管理者薪酬影響–股權結構觀點
10.	重大金融事件對會計資訊攸關性的影響
11.	公司治理改革下提升投資人保護的影響-來自現金股利的證據
12.	董事監察人責任保險在公司治理角色及與會計師審計意見之關係
13.	核心代理問題與董監自利行為、研發效率之關聯性
14.	公司治理與營運績效
15.	由公司治理角度建構違約公司之綜效鑑識模式

1.	臺灣家族企業績效研究之後設分析

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1.	董監事股權質押與公司治理之研究
2.	企業之盈餘管理:以「會計方法選用」和「應計項目認列」為例
3.	企業社會責任--行為財務學的觀點
4.	企業社會責任與銀行效率關連性之探討--三階段資料包絡分析法
5.	探討企業社會責任執行與公司營運績效之相關研究--以資訊通訊產業(ICT)為例
6.	綠色社會責任與營運效率：日月潭國家風景區民宿業之研究
7.	海外投資區位選擇、家族企業與盈餘品質
8.	以企業社會責任觀點推展高科技物業的室內空氣品質管理
9.	高階管理團隊薪酬對資產減損敏感度之實證研究
10.	忙碌董事、風險承擔與債務資金成本
11.	臺灣上市櫃公司盈餘管理運用結構探討
12.	綠色環境管理與營運績效：Bounded-DEA之應用
13.	企業社會責任可提升銀行經營績效嗎？--隨機邊界法之應用
14.	高槓桿傳統產業、代理問題與信用風險模型之實證研究
15.	代理問題、資訊揭露和資本投資現金流量敏感性

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