誠信經營與會計穩健性之關聯性

2018年，我國金管會新修訂「上市上櫃公司誠信經營守則」，要求上市上櫃公司須於年度報告中揭露公司履行誠信經營運作情形，因此本研究主要探討誠信經營與會計穩健性之關聯性，以2018年、2019年及2020年共三年之所有上市公司為樣本，並以C-Score模型衡量應變數會計穩健性，以誠信經營運作情形衡量自變數誠信經營，實證結果顯示，各項誠信經營相關變數皆與會計穩健性呈正向關係，與預期方向相符，同時額外測試中也發現，當加入公司治理變數之調節效果時，誠信經營確實達到正向顯著的結果，即代表公司履行誠信經營之程度越高，其會計穩健性越佳。

關鍵字

誠信經營；會計穩健性； C-Score ；公司治理評鑑

並列摘要

In 2018, Taiwan’s FSC new revised the "Code of Integrity Management of Public Companies", which requires public companies to disclose the company's performance of integrity management operations in their annual reports. Therefore, this study mainly explores the association between integrity management and accounting conservatism. This study uses all public companies in 2018, 2019 and 2020 as samples. We use the C-Score model to measure accounting conservatism. And then we use operation situation of integrity management to measure integrity management. The empirical results show that integrity management has significantly positive effects on C-Score when adding the moderating effect of corporate governance, which means that the accounting of companies with higher integrity management is more conservative than that of companies with lower integrity management.