企業財務報表重編與會計穩健性-論析女性主管之影響

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姓名

陳彥璉(Yen-Lien Chen) 查詢紙本館藏

畢業系所

會計研究所

論文名稱

企業財務報表重編與會計穩健性-論析女性主管之影響
(Financial Report Restatements and Accounting Conservatism: The Influence of Female Managers)

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摘要(中)

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。

摘要(英)

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.

關鍵字(中)

★ 女性主管
★ 會計穩健性
★ 財務報表重編

關鍵字(英)

★ Female managers
★ Accounting conservatism
★ Financial Report restatement

論文目次

目錄　　　　　　

摘要 ……………………………………………………………… i
ABSTRACT ……………………………………………………………… ii
誌謝辭 ……………………………………………………………… iii
目錄 ……………………………………………………………… iv
表目錄 ……………………………………………………………… vi
第一章、緒論…………………………………………………………..1
1-1 研究背景、動機與目的……………………………………..1
1-2 研究架構……………………………………………………..4
第二章、文獻探討與假說發展……………………………………… 5
2-1 財務報表重編……………………………………………… 5
2-2 會計穩健性………………………………………………… 6
2-3 財務報表重編與會計穩健性……………………………… 8
2-4 女性主管對財務報表重編與會計穩健性………………… 9
第三章、研究設計……………………………………………………11
3-1 資料來源與樣本選取……………………………………….11
　 3-1-1 財務報表重編公司樣本……………………………………..12
3-1-2 配對樣本……………………………………………………..15
3-1-3 女性主管樣本………………………………………………..15
3-2 會計穩健性的衡量……………………………………………16
3-3 實證模型………………………………………………………18
第四章、實證結果……………………………………………………...21
4-1 敘述性統計分析………………………………………………21
4-2 實證結果分析…………………………………………………23
4-2-1 原始模型迴歸結果……………………………………………23
4-2-2 財報重編公司與未發生財報重編公司之會計穩健性比較24
4-2-3 不同性別主管之會計穩健性比較………………………….26
4-2-4 財務報表重編公司間不同性別主管之會計穩健性比較….27
第五章、結論…………………………………………………………..29
參考文獻 ………………………………………………………………..34

表目錄

表一 2005年至2013年台灣財務報表重編原因之分配……… 13
表二樣本篩選過程……………………………………………… 14
表三 2006年至2014年台灣女性主管之分配…………………. 16
表四敘述性統計量分析………………………………………… 22
表五原始模型迴歸結果………………………………………… 24
表六加入財務報表重編變數後會計穩健性之迴歸結果……… 25
表七加入女性主管變數後會計穩健性之迴歸結果…………… 26
表八加入財報重編與女性主管變數後會計穩健性之迴歸結果 28

參考文獻

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指導教授

王曉雯(Hsiao-Wen Wang)

審核日期

2017-7-18

推文