| dc.contributor.advisor | 陳錦烽 | zh_TW |
| dc.contributor.author (Authors) | 黃政耀 | zh_TW |
| dc.contributor.author (Authors) | Huang ,Cheng-Yao | en_US |
| dc.creator (作者) | 黃政耀 | zh_TW |
| dc.creator (作者) | Huang ,Cheng-Yao | en_US |
| dc.date (日期) | 2003 | en_US |
| dc.date.accessioned | 11-Sep-2009 17:35:19 (UTC+8) | - |
| dc.date.available | 11-Sep-2009 17:35:19 (UTC+8) | - |
| dc.date.issued (上傳時間) | 11-Sep-2009 17:35:19 (UTC+8) | - |
| dc.identifier (Other Identifiers) | G0913530431 | en_US |
| dc.identifier.uri (URI) | https://nccur.lib.nccu.edu.tw/handle/140.119/30279 | - |
| 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) | 91353043 | zh_TW |
| dc.description (描述) | 92 | zh_TW |
| dc.description.abstract (摘要) | 從亞洲金融風暴、美國安隆等事件直到最近所爆發的博達事件，公司治理越來越為投資大眾所依靠，以往研究公司治理越佳，公司績效越好，但是否績效是經由盈餘管理所操縱？本研究以民國九十年及九十一年CLSA(里昂證券)對我國特定公司所做公司治理評分為樣本，探討我國公司治理與盈餘管理間之關聯性，及是否里昂證券所用公司治理指標更具解釋能力。本研究以Modified Jones所計算出裁量性應計原始值與絶對值代表盈餘管理，分別以一般公司治理變數與CLSA公司治理變數為自變數。本研究並用JA－test比較一般公司治理變數與CLSA公司治理變數間對盈餘管理解釋能力之差異。 實證結果顯示： 1.探討盈餘管理原始值與公司治理變數之關係時，盈餘管理原始值與CLSA公司治理加權分數有顯著負相關。但與CLSA分項變數及一般公司治理變數皆不相關。 2.探討盈餘管理程度與公司治理變數之關係時，盈餘管理程度與一般公司治理變數、CLSA公司治理加權分數或分項分數皆不顯著。 3.比較一般公司治理變數與里昂證券公司治理變數時，僅發現對於盈餘管理原始值，CLSA公司治理加權分數確實比一般公司治理變數有更多的解釋能力。 | zh_TW |
| dc.description.tableofcontents | 本文目錄 第一章 緒論..................................................................................................................1 第一節 研究動機與目的........................................................................................1 第二節 研究問題....................................................................................................2 第三節 論文架構....................................................................................................3 第二章 文獻探討..........................................................................................................4 第一節 公司治理....................................................................................................4 第二節 公司治理評等..........................................................................................13 第三節 盈餘管理..................................................................................................20 第四節 公司治理與盈餘管理..............................................................................23 第三章 研究方法........................................................................................................30 第一節 研究假說..................................................................................................30 第二節 變數衡量..................................................................................................35 第三節 樣本選取與資料來源…..........................................................................39 第四節 資料分析方法………..............................................................................40 第五節 相競模式資訊內涵檢定方法..................................................................44 第四章 實證結果分析................................................................................................48 第一節 敘述統計量分析......................................................................................48 第二節 迴歸分析..................................................................................................51 第三節 相競模式資訊內涵檢定..........................................................................60 第五章 結論與建議....................................................................................................65 第一節 研究結論..................................................................................................65 第二節 研究限制..................................................................................................66 第三節 研究建議..................................................................................................67 參考文獻......................................................................................................................68 | zh_TW |
| dc.language.iso | en_US | - |
| dc.source.uri (資料來源) | http://thesis.lib.nccu.edu.tw/record/#G0913530431 | en_US |
| dc.subject (關鍵詞) | 公司治理 | zh_TW |
| dc.subject (關鍵詞) | 盈餘管理 | zh_TW |
| dc.subject (關鍵詞) | JA檢定 | zh_TW |
| dc.subject (關鍵詞) | corporate governance | en_US |
| dc.subject (關鍵詞) | earnings management | en_US |
| dc.subject (關鍵詞) | JA－test | en_US |
| dc.title (題名) | 公司治理與盈餘管理關聯性之研究－以我國特定上市櫃公司為例 | zh_TW |
| dc.type (資料類型) | thesis | en |
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