| Summary: | 碩士 === 國立中興大學 === 高階經理人碩士在職專班 === 103 === Due to domestic food security crisis and the Tzu Chi statements transparency events without trust, want to use upper-echelons perspectives and agency theory to explore the three purposes of this study: First Objective: To examine Taiwanese companies ‘s IFRS(IAS) implementation status. Second Objective: To investigate the top management teams, what characters are important factors affecting business to international accounting standards to follow. Objective three: I hope to take a look at the decision- making system for monitoring and compliance of the impact of IFRS to follow by agency theory in supervision mechanism - the corporate governance index.
This study TMT dimension points human resources (size, background, level of education, tenure) and external reputation (members as other company directors, supervisors and managers trips) and its empirical results show that, TMT size, TMT with accounting background characteristics and the presence of a significant degree of IFRS follow a positive linear relationship; this study after joining the corporate governance dimension, hierarchical regression model empirical results show that the incentive facets of corporate governance - Managers stake inversely with the degree to follow IFRS relationship. Another external oversight facet of social events and expose the degree of financial leverage with IFRS compliance was a significant positive linear relationship.
Hope this research study model and empirical results, be able to explain the decision-making model and monitoring mechanisms to improve the trust relationship between Taiwan enterprise and public. TMT management companies cannot have a deceptive, through compliance, fully exposing the financial statements and non-financial information, will communicate with internal and external oversight monitoring mechanism to verify information with shareholders through open and public, and corporate social responsibility shared values, enterprise continuity will be the only way.
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