| dc.contributor.advisor | 周玲臺 | zh_TW |
| dc.contributor.advisor | Chou, Ling-Tai Lynette | en_US |
| dc.contributor.author (作者) | 吳祥福 | zh_TW |
| dc.contributor.author (作者) | Wu, Shang-Fu | en_US |
| dc.creator (作者) | 吳祥福 | zh_TW |
| dc.creator (作者) | Wu, Shang-Fu | en_US |
| dc.date (日期) | 2002 | en_US |
| dc.date.accessioned | 2009-09-18 | - |
| dc.date.available | 2009-09-18 | - |
| dc.date.issued (上傳時間) | 2009-09-18 | - |
| dc.identifier (其他 識別碼) | G0090353042 | en_US |
| dc.identifier.uri (URI) | https://nccur.lib.nccu.edu.tw/handle/140.119/34200 | - |
| 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) | 90353042 | zh_TW |
| dc.description (描述) | 91 | zh_TW |
| dc.description.abstract (摘要) | 財務報表重編雖不若財務報表詐欺舞弊，但對於財務報表使用者而言，仍代表財務報表資訊品質不佳。因此公司應建立有效的監督治理機制，以防止財務報表重編情形發生，提高財務報表資訊品質。本研究針對35家財務報表重編公司及35家財務報表未重編公司之董事會、監察人之獨立性、專業性進行研究，獲得以下結論：一、發生財務報表重編的公司董事會中外部董事比率低於未發生財務報表 重編公司董事會外部董事比率二、發生財務報表重編的公司董事會中獨立董事比率低於未發生財務報表 重編公司董事會獨立董事比率。三、發生財務報表重編的公司董事會中法人董事席次比率高於未發生財務 報表重編公司法人董事席次比率。四、發生財務報表重編的公司法人監察人席次比率高於未發生財務報表重 編公司法人監察人席次比率。五、發生財務報表重編的公司董事會中關聯性法人董事比率高於未發生財 務報表重編公司關聯性法人董事比率。 | zh_TW |
| dc.description.abstract (摘要) | The restatement of financial statements does not equal to a financial statement fraud. However, it can reflect inferior quality of information disclosed in financial statements. Consequently, companies should establish an effective mechanism for supervision and governance in order to prevent the occurrence of financial statements restatements and to improve the quality of information disclosed in financial statement. The Organization for Economic Co-operation and Development（OECD） proposed five principles of corporate governance including strengthening the responsibility of the board of directors. It also required that the board of directors should function effectively. Independent and professional outside directors should be engaged to protect the interest of all shareholders.The study was conducted to investigate the independence and professionalism of the board of directors and supervisors. The sample included 35 companies which restated their financial statements at the time. Another 35 companies of comparative sizes were selected as the comparison group. The following results were conducted.1.Firms that restated financial statements had significantly lower percentages of outside directors on the board than those which did not restate their financial statements.2.Firms that restated financial statements had significantly lower percentages of independent directors on the board than those which did not restate their financial statements.3.Firms that restated financial statements had significantly higher percentages of institutional directors on the board than those which did not restate their financial statements.4.Firms that restated financial statements had significantly higher percentages of institutional supervisors than those which did not restate their financial statements.5.Firms that restated financial statements had significantly higher percentages of affiliated institutional directors on the board than those which did not restate their financial statements. | en_US |
| dc.description.tableofcontents | 目 錄第一章 緒論 1第一節 研究背景 1第二節 研究動機與目的 3第三節 研究問題及預期貢獻 8第四節 研究架構 10第二章 文獻探討 12第一節 公司治理 12第二節 董事會、監察人 19第三節 財務報表重編 28第三章 研究方法 31第一節 研究假說 31第二節 樣本選取與資料蒐集 39第三節 變數定義與衡量 41第四節 實證設計與模型 46第四章 實證結果 50第一節 敘述統計分析 50第二節 MWW檢定 60第三節 LOGISTIC 迴歸分析 62第四節 實證結果彙總 73第五章 結論與建議 75第一節 結論 75第二節 研究限制 78第三節 未來研究之建議 79參考文獻 80中文部分 80英文部分 82圖 表 目 錄表1- 1 財務報表詐欺與錯誤更正類型比較表 5圖1- 1 研究流程 11表4- 1 重編樣本篩選結果表 50表4- 2 重編樣本公司與未重編樣本公司比較表 51表4- 3 樣本公司年度分配表 51表4- 4 樣本公司產業分配表 52表4- 5 敘述統計量 53表4- 6 集中交易市場成交金額投資人類別比例表 54表4- 7 董事兼職狀況表 55表4- 8 監察人兼職狀況表 56表4- 9 重編公司與未重編公司平均數差異表 57表4- 10 各自變數Pearson積差相關係數（n=70） 59表4- 11 Mann-Whitney-Wilcoxon 均數檢定表 61表4- 12 模型（1）Logistic迴歸分析結果 63表4- 13 模型（2）Logistic迴歸分析結果 66表4- 14 獨立監察人席次一覽表 67表4- 15 獨立監察人席次比率數一覽表 68表4- 16 法人代表同時擁有董監席次一覽表 68表4- 17 模型（3）Logistic迴歸分析結果 70表4- 18 關聯性法人監察人席次一覽表 72表4- 19 實證結果彙總表 73 | zh_TW |
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| dc.format.mimetype | application/pdf | - |
| dc.language.iso | en_US | - |
| dc.source.uri (資料來源) | http://thesis.lib.nccu.edu.tw/record/#G0090353042 | en_US |
| dc.subject (關鍵詞) | 財務報表重編 | zh_TW |
| dc.subject (關鍵詞) | 董事會 | zh_TW |
| dc.subject (關鍵詞) | 監察人 | zh_TW |
| dc.subject (關鍵詞) | 獨立性 | zh_TW |
| dc.subject (關鍵詞) | 專業性 | zh_TW |
| dc.subject (關鍵詞) | 法人董事 | zh_TW |
| dc.subject (關鍵詞) | 法人監察人 | zh_TW |
| dc.subject (關鍵詞) | Financial statement restatement | en_US |
| dc.subject (關鍵詞) | Board of directors | en_US |
| dc.subject (關鍵詞) | Supervisors | en_US |
| dc.subject (關鍵詞) | Independence | en_US |
| dc.subject (關鍵詞) | Professionalism | en_US |
| dc.subject (關鍵詞) | Institutional Directors | en_US |
| dc.title (題名) | 財務報表重編與董監獨立性/專業性之研究 | zh_TW |
| dc.type (資料類型) | thesis | en |
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