公司治理評鑑評比對盈餘管理的影響

The Impact of Corporate Governance Evaluation System on Earnings Management

楊璧蓮(Bi-Lian Yang)

指導教授 ： 周麗娟

國立臺北商業大學/財經學院/國際商務系（所）/碩士(2020年)

摘要

本研究欲探討公司治理評鑑評比對盈餘管理之影響，以及在家族控制影響下，公司治理評鑑評對盈餘管理是否有具不同效果。本研究以上市櫃企業為樣本，並以整體以及區分上市櫃電子非電子進行樣本分類分析。根據迴歸結果得知，公司治理評鑑評比對整體樣本之盈餘管理不具有顯著性，但在不同樣本分類上對盈餘管理效果有正有負，表示公司治理評鑑評比在不同類別產業上具有不同之影響力。而在家族影響下，公司治理評鑑評比對整體樣本之盈餘管理呈現正向顯著，其中以上市非電子類別之企業相較其他類別較為嚴重，表示公司治理評鑑評比可能增加盈餘管理之程度。

關鍵字

公司治理評鑑評比 ； 盈餘管理 ； 家族企業

並列摘要

This study intends to understand the impact of Corporate Governance Evaluation on earnings management and whether Corporate Governance Evaluation has different effects on earnings management under the family firms. In addition, samples were collected from Taiwanese publicly traded firms from 2016 to 2018. The samples are divided into four categories including listed company at stock exchange market, listed company at over-the-counter market, electronic and non-electronic. According to the results, the Corporate Governance Evaluation is not significant for the earnings management in overall samples, but it has positive and negative effects on earnings management in different sample categories. It is indicated that the Corporate Governance Evaluation has different characteristics in different types of industries. However, in family firms, the Corporate Governance Evaluation has a positive effect on the earnings management in overall samples in listed company at stock exchange market and non-electronic companies. It is indicated that the Corporate Governance Evaluation may increase the degree of earnings management.

並列關鍵字

Corporate Governance Evaluation ； Earnings Management ； Family Firms

參考文獻

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