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    Please use this identifier to cite or link to this item: http://ir.lib.ncu.edu.tw/handle/987654321/71969

    Title: 經理人激勵薪酬與財務報表重編;CEO Incentive Compensations and Financial Restatements.
    Authors: 邵詩芸;Shao,Shih-Yun
    Contributors: 會計研究所
    Keywords: 員工股票選擇權;員工分紅配股;激勵薪酬;財務報表重編;Stock option;Profit sharing;Incentive compensation;Financial restatement
    Date: 2016-07-06
    Issue Date: 2016-10-13 14:09:32 (UTC+8)
    Publisher: 國立中央大學
    Abstract: 適當的經理人激勵薪酬制度有助於提升企業經營績效與減緩代理成本,但過度激勵作用可能導致經理人為追求自身利益而操弄損益,使得後續須對財務報表做修正而進行重編。故本文研究員工股票選擇權與員工分紅配股制度,對於財務報表重編及具美化財務報表動機的向下盈餘重編的影響。
    ;A proper incentive compensating system is beneficial for developing company’s operating performance and reducing the cost of agency. However, an overdriven incentive system may lead to manipulation of manager’s own interest, and a financial revision is necessary for restatement. In this way, this research is going to be the impact of downsizing earning and comparison of the financial restatement and motive of beautifying financial statement to the stock option and profit sharing of employee.
    The research is proven the employee option has a positive relationship to the financial restatement but not significant, in which may be because the non-fraud type of sample is established in the statement. On the one hand, the significant relationship is found when focusing on the beautify of financial restatement and downsizing earning restatement; in this case, senior management has higher motivation of beautifying financial statement and earning management, which lead the financial restatement afterward. On the other hand, the relationship between employee’s profit sharing to the beautifying of financial statement and downsizing earning restatement is negative significantly; in this case, compared with the stock option, certain incentive compensation of profit sharing has more mitigated effect to financial restatement.
    Appears in Collections:[會計研究所 ] 博碩士論文

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