董事會特性與財報品質的關聯性

The relationship between the board of director characteristics and earnings quality

游宗穎(Tsung-Ying Yu)

指導教授 ： 卓佳慶

國立中正大學/管理學院/會計與資訊科技學系/碩士(2015年)

摘要

由於近幾年來，公司弊案層出不窮，其中不乏是公司的董事，藉由本身的權力，來掏空公司，致使小股東的權益受到侵害。本文以董事會與財報品質之間的關聯為出發點，做進一步的深入探討。而董事會方面又可以分成三個大方向與盈餘品質之間的關聯性進行研究分析，包含：外部董事、董事會成員學歷與常務董事三大類別。在控制諸多影響裁決性應計數的因子後，實證結果發現，當董事會成員中，若學歷越高，則較不會進行盈餘的向上操弄。而進一步將裁決性應計數分層探討發現，當董事會成員的學歷越高，專業度越高，公司的盈餘政策較為保守，傾向透過裁決性應計數來調低盈餘。

關鍵字

常務董事 ； 董事會成員學歷 ； 外部董事 ； 裁決性應計數

並列摘要

In recent years, many company burst out into financial scandal one after another .And most of the main reason are caused by directors of the company. Directors hollowed company with the power of itself and have been resulted in infringing small shareholders’ rights. So in this thesis, we focus on the association between board and earnings quality and take further discussion on this issue.

When it comes to the factors that how the Board of Directors influence earning quality, we divided the factors into three general parts which including: outside directors, the education of board members and managing directors.

By controlling the influence of discretionary accruals, the empirical results show that, the higher education level the board members had, the less likely earnings manipulate happened. And by taking more deep analysis of discretionary accruals, we discovered that the higher the professional degrees the board members had, the company's surplus policy is more conservative and tends to reducing surplus via adjusting discretionary accruals.

並列關鍵字

Managing　Director ； Education　of　Directors ； Outside　Directors ； Discretionary accruals

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