| dc.contributor.advisor | 金成隆 | zh_TW |
| dc.contributor.author (作者) | 張晏芸 | zh_TW |
| dc.contributor.author (作者) | Chang,Yen Yun | en_US |
| dc.creator (作者) | 張晏芸 | zh_TW |
| dc.creator (作者) | Chang,Yen Yun | en_US |
| dc.date (日期) | 2007 | en_US |
| dc.date.accessioned | 11-九月-2009 17:28:19 (UTC+8) | - |
| dc.date.available | 11-九月-2009 17:28:19 (UTC+8) | - |
| dc.date.issued (上傳時間) | 11-九月-2009 17:28:19 (UTC+8) | - |
| dc.identifier (其他 識別碼) | G0095353017 | en_US |
| dc.identifier.uri (URI) | https://nccur.lib.nccu.edu.tw/handle/140.119/30216 | - |
| dc.description (描述) | 碩士 | zh_TW |
| dc.description (描述) | 國立政治大學 | zh_TW |
| dc.description (描述) | 會計研究所 | zh_TW |
| dc.description (描述) | 95353017 | zh_TW |
| dc.description (描述) | 96 | zh_TW |
| dc.description.abstract (摘要) | 本研究選取1999年至2005年上海及深圳交易所之A股上市公司為樣本，自董事會性別組成之角度，探討女性董事參與程度與公司盈餘品質之關聯性，分別探討董事會中是否存在女性董事及女性董事比例多寡對公司盈餘管理程度及會計政策保守程度之影響。參考過去文獻，本研究以加入資產報酬率之流動裁決性應計項目作為盈餘管理程度的替代變數（Ashbaugh, LaFond and Mayhew 2003），而會計保守程度則以盈餘變動時間序列（Basu 1997）及應計基礎（Ball and Shivakumar 2005）兩種模型進行估計。實證結果發現，由於女性具有較謹慎小心、較不願承擔風險等特質，因此當董事會中存在有女性董事時，確實可降低經理人員盈餘管理程度，並增強公司會計政策保守性；而女性董事比例之提高，則使董事會更加重視女性成員之意見，連帶使經理人員操弄盈餘之空間受到壓縮，並使會計政策更趨向保守，進而有效提高會計盈餘之品質。 | zh_TW |
| dc.description.tableofcontents | 第壹章 緒論 1 第一節 研究動機與目的 1 第二節 研究問題 6 第三節 論文架構 9 第貳章 文獻探討 10 第一節 性別特質 10 第二節 盈餘管理 17 第三節 會計保守性 22 第參章 研究方法 28 第一節 研究假說 28 第二節 模型建立 31 第三節 樣本選擇與資料來源 43 第肆章 實證結果 47 第一節 敘述統計 47 第二節 實證結果 51 第三節 敏感性測試 58 第伍章 結論與建議 63 第一節 研究結論 63 第二節 研究限制 65 第三節 研究建議 67 參考文獻 70 表目錄 表1 樣本篩選表 43 表2 樣本公司產業及年度分配 44 表3 樣本女性董事成員比例 45 表4 敘述統計量 48 表5 相關係數表 50 表6 女性董事對盈餘管理影響之迴歸分析 52 表7 女性董事對會計保守性影響之迴歸分析（盈餘變動時間序列模式） 55 表8 女性董事對會計保守性影響之迴歸分析（應計基礎模式） 56 表9 女性董事對盈餘管理影響之敏感性分析 60 表10 女性董事對會計保守性影響之敏感性分析 62 | zh_TW |
| dc.language.iso | en_US | - |
| dc.source.uri (資料來源) | http://thesis.lib.nccu.edu.tw/record/#G0095353017 | en_US |
| dc.subject (關鍵詞) | 女性 | zh_TW |
| dc.subject (關鍵詞) | 董事會 | zh_TW |
| dc.subject (關鍵詞) | 盈餘管理 | zh_TW |
| dc.subject (關鍵詞) | 保守性 | zh_TW |
| dc.title (題名) | 董事會中女性成員與盈餘保守性關聯之研究：來自中國之證據 | zh_TW |
| dc.title (題名) | The Association between Female Directors and Earnings Conservatism: The Evidence from China | en_US |
| dc.type (資料類型) | thesis | en |
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