會計師對醫療財團財務槓桿影響之研究─兼論內部主管性別所扮演的角色

CPAs’ Impact on Financial Leverage of Medical Foundations: With Discussion on Roles of Internal Administrators’ Gender

歐陽妏珊(Wen-Shan OuYang)

指導教授 ： 林江亮

中原大學/商學院/會計研究所/碩士(2015年)

https://doi.org/10.6840/cycu201500165

摘要

本研究研究樣本為2005年至2011年59家醫療財團法人，共計410筆樣本。探討會計師性別對醫療財團法人財務槓桿之影響。加入性別之討論部分，探討醫療財團法人財會主管性別、董事會性別比率對財務槓桿之影響。
實證結果顯示，女性會計師顯著會選擇較低之財務槓桿。敏感性分析部分，結果亦不受影響，假說都獲得支持。性別之討論部分，財會主管性別對財務槓桿行為並不顯著、董事會之女性組成居多者顯著會有較高之財務槓桿。

關鍵字

會計師性別 ； 財會主管性別 ； 財務槓桿 ； 董事會性別比率

並列摘要

The study samples are based on 59 medical foundations during 2005 to 2011; the total amount is 410 samples. The study is to discuss the impact of CPAs’ gender on the financial leverage of medical foundation. Besides CPAs’ gender, the study also discuss the impact of accounting administrators’ gender and the board’s gender ratio on the financial leverage.
The empirical results show that the level on financial leverage of medical foundation audited by female accountants is significantly lower than those audited by male accountants. On sensitivity analysis, the empirical results are consistent with the main conclusions. On the discussion of gender, the results show that accounting administrators’ gender on financial leverage of medical foundation is not significant; a higher ratio of female directors is significantly higher on financial leverage of medical foundation.

並列關鍵字

CPAs’ gender ； Financial leverage ； Accounting administrators’ gender ； Board gender

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