董監事責任險保險金額與會計盈餘品質之關聯性研究

温哲嘉

doi:10.6342/NTU.2011.02740

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董監事責任險保險金額與會計盈餘品質之關聯性研究

Investigating the association between the amount of directors’ and officers’ liability insurance and accounting earnings quality

温哲嘉 , Masters　　Advisor：林修葳　　

繁體中文 DOI： 10.6342/NTU.2011.02740

董監事責任保險；裁決性應計項目；道德風險； directors’ and officers’ liability insurance ； discretionary accruals ； moral hazard

Abstract │ Reference (37) │ Times Cited (2) │ Altmetrics

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This study examines the association between the amount of directors’ and officers’ liability insurance and accounting earnings quality, exploring whether the directors’ and officers’ liability insurance will create moral hazard. In this study, we use discretionary accruals as benchmarks. The regression analysis and t-tests are used to estimate the normal level of directors’ and officers’ liability insurance and check the association of directors’ and officers’ liability insurance with other variables.

This study adds to the literature in that (1) it proposes and estimates the model for normal amount of insurance and thus identifies the firms that are better covered, (2) it explores the association between discretionary accruals and the amount of excess directors’ and officers’ liability insurance, and (3) it confers the association between discretionary accruals and the market values, with which it facilitates the functional complementation of corporate governance between enterprise market value and the directors’ and officers’ liability insurance.

Empirical results are consistent with the notion that excess directors’ and officers’ insurance induces the directors’ and officers’ moral hazard in monitoring the quality of corporate financial statements. First, market value and debt ratio are the variables to the amount of directors’ and officers’ liability insurance. In contrast, the explanatory power of standard deviation of daily return is insignificant. Second, market value, excess amount of insurance and previous-year discretionary accruals help explain the variation of discretionary accruals. Specifically, discretionary accrual decreases with market value but increases with excess amount of insurance. Third, the firms with greater excess directors’ and officers’ liability insurance are with low accounting earnings quality.

Reference ( 37 ) 〈TOP〉

1. 方俊儒、李秀英、龍春伶，2008，獨立董監事對公司績效與盈餘品質之影響－控制股東之調節效果，會計與公司治理，第五卷第一期，pp.50-80。
連結：
2. 吳珊穎，2007，公司治理對會計師選任與盈餘管理之影響，國立成功大學會計學系博士班，博士論文。
連結：
4. 李啟華，2008，存貨與裁決性應計數之估計，國立臺灣大學會計學系博士班，博士論文。
連結：
6. 金成隆、林修葳、張永芳，1999，強制性財務預測誤差與盈餘管理關係：20%門檻限制影響之研究，財務金融學刊，第七卷第一期，pp.59-96。
連結：
8. 高祥恒，2002，裁決性應計項目、衍生性金融商品與損益平穩化，國立成功大學會計學系碩士班，未出版碩士論文。
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Times Cited (2) 〈TOP〉

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