董事會運作與裙帶關係對會計穩健政策的影響

The Impacts of Board Operation and Cronyism on Accounting Conservatism Policy

許永聲(Yun-Sheng Hsu) ； 黃勝華(Sheng-Hua Huang) ； 江亞陵(Ya-Ling Jiang)

《證券市場發展季刊》 32卷3期 (2020/09) Pp. 1-28

https://doi.org/10.6529/RSFM.202009_32(3).0001

摘要

本文探討董事會運作與裙帶關係對會計穩健程度的影響，分析董事會運作是否影響董事會監督能力與對會計穩健政策的要求、並探討董事會成員與管理階層間之裙帶關係，是否也會影響企業的會計穩健程度。最後討論董事會運作與會計穩健程度之關係，是否會受到董事會成員與管理階層之間存在裙帶關係的影響。研究結果發現，董事會運作因素中，獨立董事設置對董事會監督能力及會計穩健程度有顯著的正向影響，但是獨立董事兼職則會有負向的影響。董事與管理階層存在裙帶關係對會計穩健程度，雖然並無顯著的直接影響，但會降低獨立董事設置與會計穩健程度的正向關係、及獨立董事兼職與會計穩健程度的負向關係，對會計穩健政策有間接的影響。

關鍵字

董事會運作 ； 裙帶關係 ； 會計穩健程度

並列摘要

The paper evaluates the impacts of board operation and cronyism on accounting conservatism of financial statements. It analyses the influence of board operation on the supervise ability of the board and accounting conservatism. It also considers whether cronyism affects accounting conservatism, and the effects of board operation on accounting conservatism. The empirical results indicate that the independent directors has a positive impact on accounting conservatism. But the multiple directorships of independent directors may weaken the positive relationship between the independent directors and accounting conservatism. The study further finds that cronyism does not directly influence accounting conservatism, but indirectly, cronyism may weaken the positive relation between the independent directors and accounting conservatism, and the negative relation between the multiple directorships of independent directors and accounting conservatism.

並列關鍵字

Board Operation ； Cronyism ； Accounting Conservatism

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