本研究探討家族企業與會計保守性間之關聯性。本研究使用三種會計保守性衡量方法，包括市場基礎、應計項目以及不對稱盈餘認列。實證結果發現，家族企業會計保守性較高。此一結果顯示，家族企業較關心聲譽的損失，會提高會計保守性。進一步測試發現，家族外聘CEO會增加會計保守性，無股權偏離的家族企業會計保守性較高。 This study investigates the association between founding family ownership and account-ing conservatism with using three conservatism measures: a market-based measure, and an accrual-based measure, and a measure of asymmetric timeliness of earnings. We find that family firms are more conservatism than non-family firms. These findings are consistent with the notion that family owners are more concerned with reputation costs, are more conservat-ism. Furthermore, we find that conservatism increases with family firms in non-family profes-sional CEOs, and document that without voting-cash flow rights divergence prefer accounting conservatism.
