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董事會性別多樣化與盈餘品質之研究─以中國上市公司為例 = Gender ...

國立高雄大學亞太工商管理學系碩士班

董事會性別多樣化與盈餘品質之研究─以中國上市公司為例 = Gender Diversity on Boards and Earnings Quality: Empirical Evidence from Listed Companies in China

Record Type:	Language materials, printed : monographic
Paralel Title:	Gender Diversity on Boards and Earnings Quality: Empirical Evidence from Listed Companies in China
Author:	李奕萱,
Secondary Intellectual Responsibility:	國立高雄大學
Place of Publication:	[高雄市]
Published:	撰者;
Year of Publication:	2015[民104]
Description:	64面圖，表 : 30公分;
Subject:	盈餘品質
Subject:	Earnings Quality
Online resource:	http://handle.ncl.edu.tw/11296/ndltd/39208312151242195836
Notes:	104年10月31日公開
Notes:	參考書目：面54-64
Summary:	近年許多國內外企業發生財務醜聞之後,為了確保公司的財報品質,盈餘管理的概念受到越來越多的重視。其中董事會是能有效的對公司進行監督的機制之一,然而當管理者遇到攸關自身利害關係的管理誘因時,個人判斷之道德準則就扮演重要的角色,故董事會組成背景愈多元勢必會對其運作造成影響。本研究欲探討董事會性別多樣性與盈餘品質的關聯性,並以中國地區的上市公司為主要的研究範圍,加入女性董事為變數,探討當公司存在女性董事參與董事會、女性董事占董事會之比例,以及公司的董事長、獨立董事、監察人為女性時,對於公司採取盈餘管理的程度及對公司之盈餘品質會產生甚麼樣的影響。實證結果顯示,對於中國的上市公司而言,當有女性董事參與董事會、女性董事之比例越高、公司的獨立董事為女性時,會增加盈餘管理,而公司的董事長為女性和公司的監察人為女性時則無顯著差異。 Since recently numerous financial crises occurred in domestic and international entrepreneurs, the concept of earnings management has attracted more attention in order to guarantee the quality of financial statements. The board of directors stands as one of the most effective supervisory mechanism. However, when executives encounter managerial incentives which will affect their own interests, their morality in judging plays a significant role. The background of the board of directors thus affects the operation of the company. My thesis attempts to discuss the relevance between the gender diversity existed on the board of directors and the earnings quality. I will take the listed companies in China as my research subject and take female directors as a variable. I will explore how earnings managements and earnings quality are affected when 1)female participation in the board of directors; 2)female directors account for certain percentage on the board; 3)the board chairman, the independent director, the supervisor are female.

董事會性別多樣化與盈餘品質之研究─以中國上市公司為例 = Gender Diversity on Boards and Earnings Quality: Empirical Evidence from Listed Companies in China
李, 奕萱

董事會性別多樣化與盈餘品質之研究─以中國上市公司為例 = Gender Diversity on Boards and Earnings Quality: Empirical Evidence from Listed Companies in China / 李奕萱撰 - [高雄市] : 撰者, 2015[民104]. - 64面 ; 圖，表 ; 30公分.
104年10月31日公開參考書目：面54-64.
盈餘品質Earnings Quality

董事會性別多樣化與盈餘品質之研究─以中國上市公司為例 = Gender Diversity on Boards and Earnings Quality: Empirical Evidence from Listed Companies in China
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