| 篇名 |
Inside directors’ characteristics and accruals management: The roles of controlling shareholders’ control-cash flow rights deviation, accounting background, and family member |
| 並列篇名 |
內部董事特性與應計盈餘管理：控制股東的股份控制權和盈餘分配權偏離程度、會計背景及家族成員之影響 |
| 作者 |
Yi-Hui Tai、Ying-Chieh Wang |
| 中文摘要 |
本研究以台灣7,106 家上市櫃公司為測試樣本，探討控制股東的股份控制權和盈餘分配權偏離程度較高的環境下，內部董事特質與應計盈餘管理之關聯性。本研究發現在前述環境下，內部董事在公司的比重若較高，則公司進行應計盈餘管理的金額也較大。除此之外，同樣環境下，內部董事具有會計背景可以減緩內部董事比重與公司進行應計盈餘管理金額間的正向關聯性。然而，不論家族成員擔任內部董事的比重係高或低，在控制股東的股份控制權和盈餘分配權偏離程度較高的環境下，內部董事比重與公司進行應計盈餘管理的金額都成正相關。 |
| 英文摘要 |
This research takes data of 7,106 Taiwanese-listed companies to investigate the association between the characteristics of inside directors and accruals management under the environment with higher controlling shareholders’ control-cash flow rights deviation. When the proportion of inside directors in a firm is greater, our findings reveal that the amount the firm engages in accruals management is larger. Under the same environment, inside directors with an accounting background can mitigate the positive relation between the proportion of inside directors in a firm and the amount the firm engages in accruals management. Regardless of a higher or lower percentage of inside directors served by family members, under higher controlling shareholders’ control-cash flow rights deviation, there is a positive relation between the proportion of inside directors and the amount the firm engages in accruals management. |
| 起訖頁 |
71-105 |
| 關鍵詞 |
內部董事、應計盈餘管理、控制股東的股份控制權和盈餘分配權偏離程度、會計背景、家族成員、Inside director、accruals management、controlling shareholders’ control-cash flow rights deviation、accounting background、family member |
| 刊名 |
陽明交大管理學報 |
| 出版單位 |
陽明交通大學管理學院（原：交通大學管理學院）
|
| 期數 |
202206 (42:1期) |
| DOI |
10.53106/102873102022064201003 複製DOI DOI申請 |
| QRCode |
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