Corporate Governance and Earnings Management: An Empirical Study of Taiwanese Listed Electronic Companies
碩士 === 長榮大學 === 經營管理研究所 === 98 === The frequent occurrence of serious financial frauds has made the issue of corporate governance quite important in recent years. Only with sound governance mechanism can a company have a sound financial structure and long-term competitive power; therefore, corporate...
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ndltd-TW-098CJU004570202019-05-15T20:33:44Z http://ndltd.ncl.edu.tw/handle/8w7982 Corporate Governance and Earnings Management: An Empirical Study of Taiwanese Listed Electronic Companies 公司治理機制對盈餘管理影響之實證研究-以台灣上市電子公司為例 CHUNG-YU HOU 侯重宇 碩士 長榮大學 經營管理研究所 98 The frequent occurrence of serious financial frauds has made the issue of corporate governance quite important in recent years. Only with sound governance mechanism can a company have a sound financial structure and long-term competitive power; therefore, corporate governance is a key factor for business success or failure. In this paper we apply Modified Jones Model to study the relationship between corporate governance and earnings management and examine seven variables including “managers holding rate”, “supervisory board holding rate”, “board chairman’s additional post”,” certificates from four major accounting firms”,“scale of governing board”, “share holdings of foreign institutional investors” and“substantial shareholders’ holdings”. The sample data include 1871 listed electronic corporations from 2003 to 2008. Empirical results showed that among variables of internal and external corporategovernance, the “sice of board”, “supervisory board shareholding”, “manager shareholding” and “shareholding of foreign institutional investors” all presented significant effect on earnings management, but the “board chairman’s dualism”, “major shareholders’ shareholding” and “auditing from four major accounting firms”didn’t show remarkable effect. This research found that accountants and institutional investors could partly promote earning management besides their partial inhabiting influence. 羅進水 2010 學位論文 ; thesis 90 zh-TW |
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碩士 === 長榮大學 === 經營管理研究所 === 98 === The frequent occurrence of serious financial frauds has made the issue of corporate governance quite important in recent years. Only with sound governance mechanism can a company have a sound financial structure and long-term
competitive power; therefore, corporate governance is a key factor for business success or failure. In this paper we apply Modified Jones Model to study the relationship between corporate governance and earnings management and examine seven variables including “managers holding rate”, “supervisory board holding rate”,
“board chairman’s additional post”,” certificates from four major accounting firms”,“scale of governing board”, “share holdings of foreign institutional investors” and“substantial shareholders’ holdings”. The sample data include 1871 listed electronic
corporations from 2003 to 2008.
Empirical results showed that among variables of internal and external corporategovernance, the “sice of board”, “supervisory board shareholding”, “manager shareholding” and “shareholding of foreign institutional investors” all presented significant effect on earnings management, but the “board chairman’s dualism”,
“major shareholders’ shareholding” and “auditing from four major accounting firms”didn’t show remarkable effect. This research found that accountants and institutional investors could partly promote earning management besides their partial inhabiting influence.
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author2 |
羅進水 |
author_facet |
羅進水 CHUNG-YU HOU 侯重宇 |
author |
CHUNG-YU HOU 侯重宇 |
spellingShingle |
CHUNG-YU HOU 侯重宇 Corporate Governance and Earnings Management: An Empirical Study of Taiwanese Listed Electronic Companies |
author_sort |
CHUNG-YU HOU |
title |
Corporate Governance and Earnings Management: An Empirical Study of Taiwanese Listed Electronic Companies |
title_short |
Corporate Governance and Earnings Management: An Empirical Study of Taiwanese Listed Electronic Companies |
title_full |
Corporate Governance and Earnings Management: An Empirical Study of Taiwanese Listed Electronic Companies |
title_fullStr |
Corporate Governance and Earnings Management: An Empirical Study of Taiwanese Listed Electronic Companies |
title_full_unstemmed |
Corporate Governance and Earnings Management: An Empirical Study of Taiwanese Listed Electronic Companies |
title_sort |
corporate governance and earnings management: an empirical study of taiwanese listed electronic companies |
publishDate |
2010 |
url |
http://ndltd.ncl.edu.tw/handle/8w7982 |
work_keys_str_mv |
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