本研究主要探討銀行業政府持股與盈餘管理之關聯性研究,研究期間為2004-2012年,研究樣本為台灣上市、櫃銀行業,財務數據及治理變數來自TEJ台灣經濟新報,研究實證結果如下: 1.董事會有政府派任之董、監事與盈餘品質呈顯著正相關,與盈餘平穩為負相關且不顯著,顯示樣本銀行其董事會有政府派任之董、監事者其盈餘品質較佳,而盈餘平穩方面實證結果未能證實有其關聯性。 2.政府在董事會中所占的席次比例與盈餘平穩及盈餘品質呈顯著負相關。 3.政府持股比例與盈餘管理間呈現U型線型,政府持股比例與盈餘平穩及盈餘品質皆呈現顯著正相關,但當政府持股比例過高,高於平均值時,則與盈餘品質呈顯著負相關。 4.公股交叉持股與盈餘平穩呈現顯著負相關,而對盈餘品質方面實證結果未能證實有其關聯性。
The research focuses on the association between government shareholding and earnings management in banking industry. The samples are collocated from 2004 to 2012 in banking industry, including public and private banks. The related information are collected from TEJ (Taiwan Economic Journal). The research’s conclusions as the follow: 1.The results are partially support that when government assign people on board of directors having better earnings quality in banks. However, the research cannot find the relationship between income smoothing and government officers in board of directors in banks. 2.There is a negative correlation on numbers government officers on the board and qualities of earnings, also income smoothing in banks.. 3.The relationship between government holding shares and Earning Management become U shape. It means when government own more shares, the earning quality is good. However, when government shares are more than the average amount government shares in banking industry, the relationship become negative. 4.There is no significant relationship between government cross holding and earing quality and income smoothing in this research.