家族企業與會計保守性之關聯性; The Association between Founding Family Firms and Accounting Conservatism

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Title:	家族企業與會計保守性之關聯性;The Association between Founding Family Firms and Accounting Conservatism
Authors:	陳羿安;Yi-an Chen
Contributors:	企業管理研究所
Keywords:	家族企業;會計保守性;family firms;accounting conservatism
Date:	2009-07-01
Issue Date:	2009-09-22 14:41:15 (UTC+8)
Publisher:	國立中央大學圖書館
Abstract:	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.
Appears in Collections:	[Graduate Institute of Business Administration] Electronic Thesis & Dissertation

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