董事會結構與會計保守性

Board structure and accounting conservatism

邱淑平(SHU-PING CHIU)

指導教授 ： 林維珩 ； 曹壽民

中原大學/商學院/會計研究所/碩士(2011年)

https://doi.org/10.6840/cycu201100194

摘要

由於國內外爆發多起舞弊案，與財務品質有這密不可分的關係，推動公司治理機制，讓董事會特性能健全運作，亦使監督機制發揮成效。本研究依據過去文獻得知董事會結構是可以提升財務品質之可信度並有某程度影響，而會計原則中保守會計是財務報導的特色之一，且對於損失在認列時，可能早已探究出該問題來源所在，實際上具備監督效能。也就是說健全的治理機制不僅可以提升效率，也是增加財務與會計可信度。如何使董事會結構與會計保守性之關係發揮效果，是企業努力目標，本研究主要探究兩者間關係與使用程度。

本研究旨檢測2003年至2009年間以台灣上市（櫃）公司為樣本，採用簡單最小平方法（OLS）來探討董事會結構與會計保守性之間關係。本研究參考過去研究分別以Beaver＆Ryan（2000）及Ahmed et al.（2002）的市場基礎模式及Givoly and Hayn (2000)應計基礎模型來衡量會計保守程度，並以董事會規模、外部董事席次、獨立董事席次、董事長兼任總經理、法人持股率，作為董事會結構的替代變數。研究發現，董事會規模與外部董事席次無論採用市場基礎模式或應計基礎模型衡量，均呈現規模愈大或席次愈多，愈會使用保守之會計政策；獨立董事席次與法人持股率僅在市場基礎衡量之實證結果上獲得支持，另董事長兼任總經理只有在應計基礎衡量模式上獲得支持，整體結果顯示企業仍會採用保守會計政策，表示董事會結構與會計保守性存在一定效果。

關鍵字

公司治理 ； 董事會結構 ； 保守性會計

並列摘要

It has the inseparable relationship with the financial quality, due to the domestic and foreign explodes go off the embezzlement issues. In order to yield the board of directors’ characteristic to operate perfectly, need to impel the company to govern the mechanism, and then it could cause the supervising mechanism to bring positive outcomes. According to previous documents, this research shows that the board of directors’ structure is to promotes the financial quality of credit; moreover it has some degree of influence, the conservative accountant is one of financial reports’ characteristic in the accounting principle, besides regarding loss when recognizes the row, possibly already inquired into this problem originates is, in fact has the surveillance potency. In other words, a healthy governance will not only promote the effect, but also increases the finance and accountant’s credibility. The enterprise’s goal is to cause the board of directors’ structure and the conservative accountant relations of effect result, this research mainly inquires into the relationship between the two and the level of degree.
This research aim examined from 2003 to 2009 take Taiwanese listed companies as a sample, used simple least squares law (OLS) to discuss the Board structure and accounting conservatism relations. This research reference studied in the past respectively by the market foundation pattern of Beaver & Ryan (2000) and the accrual basis of model of Ahmed et al. (2002) and Givoly and Hayn (2000) to measure accountant’s lever of conservative degree, at same time to use of the board of directors scale, the exterior listed companies director members, the independent director members, chairman holds a concurrent post of general manager, and legal person owning stocks rate for conduct the substitution variable of the board of directors structure. The research discovered that board of directors scale with the exterior listed companies director members, regardless of uses the market foundation pattern or earn the support from the accrual basis model measure pattern, the overall result showed that the enterprise will still use the conservative accounting policy, it indicates certain effect of existence between board of directors’ structure and accountant conservative.

並列關鍵字

Conservative Accountant ； Board of Directors Structure ； Keywords: The Company Governs

參考文獻

林秀玉(2002)，公司法修正後對公司治理之影響，內部稽核季刊，第38期，頁39-43。

陳錦村、葉雅薰(2002)，公司改組、監督機制與盈餘管理之研究，會計評論，34期，頁1-29。

陳瑞斌與許崇源（2007），公司治理結構與資訊揭露之關聯性研究，交大管理學報，第27 卷第2期12月，頁55-109。

Ho, S. S. M. & Wong, K. S. (2001). A study of the relationship between corporate governance

李孟芳（2003）股權結構對企業財務資訊揭露品質之影響—以上市電子業公司為例，國立成功大學會計學研究所未出版碩士論文。