本研究採用 2006 年至 2014 年台灣上市櫃公司為樣本，依循 Basu (1997) 實證模型為基礎，採用配對樣本法與線性迴歸的方式，探討女性主管對財務報表重編與會計穩健性之影響性。實證結果顯示，相較於未發生財務報表重編公司，重編公司於次年度會計穩健性較高。更進一步探討性別對會計穩健性之影響，發現相較於男性主管，女性主管的會計穩健性較高。最後，將性別變數納入財務報表重編，發現財務報表重編公司中，主管為女性時於重編次年度會計穩健性更高。本研究發現財務報表重編導致次年度會計穩健性上升，而主管為女性時會促使會計穩健性更為強烈。 本研究提供台灣上市櫃公司有關女性主管對財務報表重編與會計穩健性之影響性之證據，可作為未來探討相關研究之基礎。 ;The author studied the firms from 2006 to 2014 in Taiwan stock market. The author followed Basu (1997) empirical model, and used a matched-sample and regression analysis to investigate the influence of female managers on financial report restatements and accounting conservatism. The empirical results showed that accounting conservatism was positively related to the restatement firms. Further, the author studied the influence of gender on accounting conservatism. We found accounting conservatism was positively related to female managers. Finally, the author took both financial report restatements and gender into consideration. We found the restatement firms with female managers tended to have more accounting conservatism than the other restatement firms. The author found accounting conservatism was positively related to the restatement firms, which with female managers was more positively. The results provided evidences on the influence of female managers on financial report restatements and accounting conservatism. They can also be used as the basis to study related researches.
