公司治理、盈餘管理與公司績效

CORPORATE GOVERNANCE, EARNINGS MANAGEMENT, AND CORPORATE PERFORMANCE

蔡佳錦(Chia-chin Tsai)

指導教授 ： 陳瑞璽

大同大學/經營設計學院/事業經營學系所/碩士(2008年)

摘要

最近著名的會計醜聞，國外像是Enron、HealthSouth、Tyco、Worldcom與國內的博達科技、力霸集團、太電集團，使得企業經營的誠信原則受到了高度的質疑，一般社會大眾投資者與企業內部人士之間的資訊不對稱也日漸嚴重。
本研究目的為探討以會計數字為基礎的經濟附加價值法及以權益市值為基礎的創造的股東價值二種方法與盈餘管理的相關性，同時探討公司治理相關機制對於盈餘管理所造成的影響是否有減緩的效果。

關鍵字

經濟附加價值 ； 公司治理 ； 盈餘管理 ； 創造股東價值

並列摘要

Recent accounting scandals at prominent companies such as Enron, Healthsouth, Tyco, and Worldcom abroad and Procomp technological, Rebar Group, PEWC in our country make the honest of firm’s principle doubt by investors. Information asymmetry between investors and management is becoming increasingly serious.
The purpose of this study was to explore the difference between accounting-based economic added value and equity market-value-based created of shareholder value. As the same time we also explore the impact of corporate governance mechanisms on earnings management.

並列關鍵字

EVA ； corporate governance ； Earnings management ； CSV

參考文獻

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