國家文化代表著一個國家思想的集結,也表現出該國專屬的特性。人類的所有活動,都會直接或間接的受到文化因素的影響,企業管理也不例外。近年來,國家文化差異對管理之影響備受關注。本研究以我國欲加入的兩大區域經濟體(RCEP與TPP)為樣本,採用Hofstede (2010)的六項國家文化構面,檢測兩大區域經濟體(RCEP與TPP)間是否存在顯著的國家文化以及盈餘管理差異,並進一步探討國家文化差異對盈餘管理之影響。除此之外,亦檢測臺灣與兩大區域經濟體(RCEP與TPP)是否存在顯著的國家文化與盈餘管理差異。 本研究以裁決性應計項目與實質盈餘管理項目作為盈餘管理之代理變數,實證結果發現兩大區域經濟體(RCEP與TPP)間在Hofsete (2010)的六項國家文化以及盈餘管理有顯著差異,且Hofstede (2010)的六項國家文化差異對盈餘管理有顯著影響。本研究亦發現台灣與兩大區域經濟體(RCEP與TPP)存在顯著國家文化以及盈餘管理差異。
National culture is collection of a country mind, also showing the unique characteristics of country. All human’s activities are directly or indirectly influenced by culture, corporate governance is no exception. Recently, issue of the effect of national culture difference on earnings management is popular. We use Hofstede’s (2010) six dimensions of national culture to examined relation between national culture and earnings management in RCEP and TPP. We also examine if there exist difference in national culture and earnings management between Taiwan and two economies (RCEP and TPP). We find there are significant differences in national culture and earnings management between RCEP and TPP. We also find the national cultural differences are relevant to explain earnings management. Furthermore, we find there are significant national culture difference and earnings management difference between Taiwan and two economies (RCEP and TPP)