核心代理、財報品質與企業經營績效之關聯性

林雅瓊

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核心代理、財報品質與企業經營績效之關聯性

The relation between central agency problem ， financial statement and earnings management

林雅瓊 , Masters　　Advisor：丘邦翰　　

繁體中文

核心代理；股權結構；代理問題；盈餘管理； central agency ； agency problem ； management of cash flow

Abstract │ Reference (51) │ Altmetrics

Abstract 〈TOP〉

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In recent years， there are more and more phenomena of enterprise fraudulence and misappropriation which result from the non-transparency of the enterprise information. However， Taiwan economy is in turmoil because the supervision of Taiwan government and the execution of management of the company are obviously insufficient， and inquiring into its reason ， it might be central agency and the behavior of earnings management. Therefore this article is to study the corporate governance (traditional agency and central agency) and earnings management of the listed company in Taiwan from 1997 to 2006 ， further to study the impact of the quality of financial statement on earnings management， and to get a more complete research. So Taiwan government and the enterprise can put great emphasis on corporate governance and help the government enterprise to set up the mechanism to avoid the principal to harm other investors’ rights because of the personal interest. 
The research discovers the following results:
1. In traditional agency， pledged share ratio and family  
   holding ratio are significantly negative related to 
   enterprise value and earnings management. Managerial 
   stockholdings and block holder stock holding ratio are 
   significantly positive related to enterprise value and 
   earnings management.
 2. In central agency， the higher Deviation Rate between 
   cash flow and voting rights， there are negative 
   entrenchment effects when stockholders do not coincide 
   in interest. The higher Deviation Rate between control 
   stockholder rights and cash flow， the more degree the 
　 control stockholder exploit minor stockholder 
3. Times of financial restatement， and auditors opinion 
   are significantly negative related to earnings   
   management.
4. the mediating effect of financial statement quality

Reference ( 51 ) 〈TOP〉

2.王佩珍（2005），「資訊揭露評鑑制度對股價影響之研究」，未出版之碩士論文，中原大學會計學系。
連結：
7.吳國明（2005），「董事會組成特性、股權結構與經營績效之研究-以台灣上市電子公司為實證」，未出版之碩士論文，成功大學高階管理碩士在職專班。
連結：
9.沈中華、陳錦村、吳孟紋（2005），「更早期預警模型：台灣銀行道德指標的建立及影響」，《管理學報》，第22卷1，1-28。
連結：
11.林玉霞（2002），「台灣上市公司代理問題、公司治理與股東價值之研究」，中原大學會計學係碩士論文。
連結：
16.林郁純（2005），「公司治理對台商投資大陸之影響-以家族與非家族企業為區分」，未出版之碩士論文，成功大學企業管理學系。
連結：

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