高階主管政治關連性對於企業財務報表重編之影響;The Relation Between Politically Connected Management and Accounting Restatements

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Title:	高階主管政治關連性對於企業財務報表重編之影響;The Relation Between Politically Connected Management and Accounting Restatements
Authors:	詹佳穎;Chia-Ying, Chan
Contributors:	會計研究所
Keywords:	政治關連;高階主管;財務報表重編;Politically Connected Management;Accounting Restatements
Date:	2017-06-27
Issue Date:	2017-10-27 14:19:11 (UTC+8)
Publisher:	國立中央大學
Abstract:	本文探討高階主管的政治關連與財務報表重編之關係，以往少有文獻探討此類議題，較著重於高階主管的特性，例如高階主管的學歷背景與財務報表重編之關係。但政治關係也是特性之一，故想研究此議題。有政治關係之企業可以藉由此關係獲得好處，但民眾會質疑其中是否有官商勾結，因此企業若具有政治關係常會被貼上負面的標籤。而想要隱藏其因政治關係而獲得利益的企業，便會降低財務報表的資訊揭露程度，故其財務報表品質較差，而最終的結果則為導致財務報表重編的可能性增加。首先會探討有政治關係之高階主管，是否會使得重編的機率增加。再將樣本拆分更詳細，來探討高階主管擁有何種政治背景，會使得重編機率更高。本研究以2008年至2015年間曾經重編財務報表之國內上市櫃公司為本研究樣本，採配對樣本法及LOGISTIC迴歸分析來檢驗假說。實證結果發現，高階主管若具有政治關係時，其財務報表重編的機率較高。再進一步分析高階主管所擁有的政治關係，區分為直接或間接之政治關係以及與執政黨或在野黨具有政治關係，則研究結果發現，當高階主管具有直接之政治關係、與執政黨具有政治關係時，其財務報表重編的機率較高。;This paper investigates whether the company’s management’s political connection is associated with the propensity of accounting restatements. Using Taiwanese listed firms with matching sample from year 2008 to 2015, I find that if the managements with political connection, they will have higher probabilities to restate their firm’s financial reports. Furthermore, I also find that if the managements with direct political connection or with ruling party’s political connection will significantly higher probabilities to the restate their firm’s financial reports.
Appears in Collections:	[Research institute of accounting ] Electronic Thesis & Dissertation

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