| dc.contributor.advisor | 戚務君 | zh_TW |
| dc.contributor.author (作者) | 馬瑜霙 | zh_TW |
| dc.contributor.author (作者) | Ma, Yu-ying, | en_US |
| dc.creator (作者) | 馬瑜霙 | zh_TW |
| dc.creator (作者) | Ma, Yu-ying, | 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) | G0090353045 | en_US |
| dc.identifier.uri (URI) | https://nccur.lib.nccu.edu.tw/handle/140.119/34202 | - |
| 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) | 90353045 | zh_TW |
| dc.description (描述) | 91 | zh_TW |
| dc.description.abstract (摘要) | 「獨立董事與獨立監察人制度」對我國而言，為一種因法規強制要求而產生的新現象。2002年2月時，在台灣證券交易所股份有限公司及財團法人中華民國證券櫃臺買賣中心等單位的努力下，正式引進「獨立董事與獨立監察人制度」，規定自2002年2月22日起新申請上市上櫃的公司，需設置獨立董事至少二人，及獨立監察人至少一人，期望以此制度革除積習已久的公司治理弊端。本研究自選任獨立董事及監察人之事前與事後，從選任席次、素質差異、專業背景差異檢視聘僱事前公司是否有特殊考量，並進一步從盈餘管理的角度，檢視選任事後獨立董事與監察人之預期功能是否對企業整體發揮實際之效用。實證結果支持本研究認為因監察人得以單獨行使職權，故獨立監察人實際選任席次超過最低法定門檻之比例確實較獨立董事實際選任席次超過最低法定門檻的比例高，且企業所選任的獨立董監素質，因企業之規模大小不同而有顯著差異，另外，亦發現企業確實會考量職能別的差異，進而聘僱不同專業背景之專家。最後，關於獨立董事與獨立監察人在監督管理當局從事盈餘管理行為時之作用部分，未獲得實證結果支持，推測原因，可能係因我國企業於設置獨立董事與監察人後，僅將其視為專業地位崇高的「名譽」董事與監察人，但並未賦予其監督的實際權力，因而造成獨立董事與監察人未能涉入企業核心，致使其無法發揮監督管理當局之預期功能所導致。 | zh_TW |
| dc.description.abstract (摘要) | The institution of independent directors and independent supervisors is a new phenomenon arisen from forced enactment made by Taiwan Stock Exchange Corporation and Gretai Securities Market on February 22, 2002. It claims all new listed corporations to employ at least 2 independent directors and 1 independent supervisor in order to enhance corporate governance in Taiwan. This thesis examines if enterprises have special considerations when employ independent directors and independent supervisors from the viewpoints of actual numbers, grade level and governance expertise. Furthermore, this thesis also examines the actual contributions of them to reduce the earnings management behaviors. Consistent with our hypothesis that due to the different way to oversee the management, this thesis finds that besides achieving the minimum standard threshold, it is more likely for an enterprise to employ much more independent supervisors than independent directors. Moreover, empirical results support that the bigger size of the company, the better independent directors and independent supervisors it will employ. Additionally, this study also finds that corporation will employ different kinds of experts owing to the different functions between independent directors and independent supervisors. Finally, as for reducing earnings management behaviors, this study can’t offer proper evidences. It may result from that enterprise views independent directors and independent supervisors as “reputable” experts, so they can’t have actual power to oversee managements. In other words, independent directors and independent supervisors can’t exercise the role well because of lacking actual power. | en_US |
| dc.description.tableofcontents | 目 錄目 錄 V表 目 錄 VI圖 目 錄 VI第一章 緒 論 1第一節 研究動機與目的 1第二節 研究問題 4第三節 研究架構 5第二章 文獻探討 6第一節 政治成本(Political Cost) 6第二節 公司治理(Corporate Governance) 7第三節 盈餘管理(Earnings Management) 11第四節 美國公司治理之發展與現況 16第五節 我國公司治理之發展與現況 19第三章 研究方法 33第一節 研究假說 33第二節 樣本選取 37第三節 樣本配對標準 41第四節 裁量性應計的估計 42第五節 控制變數 43第四章 實證結果與分析 46第一節 獨立董事與監察人選任人數之研究 46第二節 上市與上櫃公司間異同的分析 49第三節 獨立董事與獨立監察人間異同的分析 51第四節 我國上市(櫃)審查準則與企業盈餘管理行為之關聯性研究 55第五節 敏感性分析 70第五章 研究結論與建議 73第一節 研究結論 73第二節 研究限制 75第三節 研究建議 75參 考 文 獻 76表 目 錄表2- 1 我國近年加強公司治理之相關措施 22表2- 2 獨立董事與獨立監察人之法律規範 25表3- 1 研究假說彙總表 36表3- 2 民國91年2月22日~民國91年12月31日新上市(櫃)公司樣本 39表3- 3 變數衡量彙總表 45表4- 1 我國上市(櫃)公司選任獨立董事與監察人之基本資料 47表4- 2 我國上市(櫃)公司選任獨立董事與監察人實際人數的進一步分析 48表4- 3 我國上市與上櫃公司間選任獨立董事與監察人之異同分析 50表4- 4 我國獨立董事與監察人之異同分析-最高學位 52表4- 5 我國獨立董事與監察人之異同分析-專業類型 53表4- 6 盈餘管理DA的單變量分析 56表4- 7 盈餘品質ABSDA的單變量分析 57表4- 8 敘述統計量 (以實驗組搭配對照組I為例) 61表4- 9 盈餘管理DA的迴歸分析 62表4- 10盈餘品質ABSDA的迴歸分析 64表4- 11盈餘管理DA的進一步分析 66表4- 12 盈餘品質ABSDA的進一步分析 68表4- 13 盈餘管理DA的迴歸分析 71表4- 14 盈餘品質ABSDA的迴歸分析 72表5- 1 研究結果彙總表 74圖 目 錄圖1- 1 研究架構圖 5圖2- 1 公司治理架構圖 20 | zh_TW |
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| dc.language.iso | en_US | - |
| dc.source.uri (資料來源) | http://thesis.lib.nccu.edu.tw/record/#G0090353045 | en_US |
| dc.subject (關鍵詞) | 公司治理 | zh_TW |
| dc.subject (關鍵詞) | 獨立董事 | zh_TW |
| dc.subject (關鍵詞) | 盈餘管理 | zh_TW |
| dc.subject (關鍵詞) | 政治成本 | zh_TW |
| dc.subject (關鍵詞) | corporate governance | en_US |
| dc.subject (關鍵詞) | independent director | en_US |
| dc.subject (關鍵詞) | earnings management | en_US |
| dc.subject (關鍵詞) | political cost | en_US |
| dc.title (題名) | 我國獨立董事與獨立監察人之屬性與盈餘管理之關聯性研究 | zh_TW |
| dc.type (資料類型) | thesis | en |
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