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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 (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 Inside directoraccruals managementcontrolling shareholders’ control-cash flow rights deviationaccounting backgroundfamily member
刊名 陽明交大管理學報  
期數 202206 (42:1期)
出版單位 國立交通大學管理學院
DOI 10.53106/102873102022064201003  複製DOI
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該期刊-上一篇 How do the attributes and changes of senior management affect the company’s abnormal rate of return? Evidence from China
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