The Effect of Corporate Goverance on Reclassification of Other Comprehensive Income-Gender Adjustment Effect

• Main Authors: Shao-Yue Zhang, 張韶樂
• Other Authors: LI, HE-LUNG
• Format: Others
• Language: zh-TW
• Published: 2017
• Online Access: http://ndltd.ncl.edu.tw/handle/c9q3hr

碩士 === 國立高雄應用科技大學 === 會計系 === 105 === Taiwan listed cabinet companies from 2013 onwards mandatory IFRSs, in order to explore the reasons for the implementation of IFRS after the enterprise to carry out other comprehensive Income reclassification of the transaction, the study of Taiwan listed cabinet company as a sample, into the corporate governance and gender adjustment effects related Variable to verify whether it will affect the enterprise to reclassify the transaction. The empirical results show that: (1) the corporate governance mechanism will affect the company to reclassify the transaction, regardless of the whole industry samples, electronic industry samples and non-electronic industry samples are, when the corporate governance is better, the company will not be re-classified transaction. (2) whether the company is a female chairman or general manager does not affect whether the company reclassified transactions, whether in the whole industry samples, electronic industry samples and non-electronic industry samples are.