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完整後設資料紀錄
DC 欄位 | 值 | 語言 |
---|---|---|
dc.contributor.advisor | 王泰昌(Taychang Wang),劉嘉雯(Chiawen Liu) | |
dc.contributor.author | Wei-Jhe Gao | en |
dc.contributor.author | 高偉哲 | zh_TW |
dc.date.accessioned | 2021-06-17T03:42:21Z | - |
dc.date.available | 2023-02-23 | |
dc.date.copyright | 2018-02-23 | |
dc.date.issued | 2018 | |
dc.date.submitted | 2018-02-07 | |
dc.identifier.citation | Abbott, L. J., Park, Y., & Parker, S. (2000). The effects of audit committee activity and independence on corporate fraud. Managerial Finance, 26(11), 55-68. doi:10.1108/03074350010766990
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dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/70079 | - |
dc.description.abstract | 在台灣,是否存在某一種公司治理模式優於其他公司治理模式仍是個備受爭議的問題。為檢視各公司治理模式的監督力道,本研究比較不同公司治理模式下台灣上市櫃公司的盈餘管理、關係人交易與潛在舞弊程度。實證結果顯示,在減緩盈餘管理、關係人交易與潛在舞弊程度上,並不存在某一種公司治理模式完全優於其他公司治理模式。考慮了自願選任獨立董事以及自願設置審計委員會的潛在內生性後,實證結果仍然支持這項結論。這些研究發現意味著每一種公司治理模式都有其待改進之處,而且金融監督管理委員會不應該強制台灣上市櫃公司選任獨立董事以及設置審計委員會。 | zh_TW |
dc.description.abstract | In Taiwan, it remains a subject of substantial debate whether there is a corporate governance model that is better than others are. To examine supervision power among different corporate governance models, this study compares level of earnings management, related-party transactions, and potential frauds among different corporate governance models adopted by Taiwanese listed firms. The empirical results indicate that there is not a certain corporate governance model that is completely better than others are in terms of mitigating level of earnings management, related-party transactions, and potential frauds. After taking into account potential endogeneity in voluntary independent director appointment and voluntary audit committee establishment, the empirical results still support this conclusion. These findings imply that each corporate governance model leaves room to be improved, and imposition of independent director appointment and audit committee establishment on Taiwanese listed firms by the Financial Supervisory Commission is inappropriate. | en |
dc.description.provenance | Made available in DSpace on 2021-06-17T03:42:21Z (GMT). No. of bitstreams: 1 ntu-107-R04722003-1.pdf: 3775166 bytes, checksum: 51d5c05c398019375d18c9bf3e5ad8bb (MD5) Previous issue date: 2018 | en |
dc.description.tableofcontents | 謝辭 i
摘要 iii Abstract iv Contents v List of Table vi 1. Introduction 1 2. Related Literature and Hypotheses Development 23 2.1 Related Literature 23 2.2 Hypotheses Development 26 3. Data Collection 33 4. Empirical Models and Results 39 4.1 Test Variables 39 4.2 Measure for Earnings Management through Accruals 40 4.3 Measure for Earnings Management through Real Activities 44 4.4 Measures for Total Related-party Transactions 47 4.5 Measures for Abnormal Related-party Transactions 47 4.6 Measure for Potential Frauds 48 4.7 Empirical models 49 4.8 Empirical results 65 4.9 Controlling for Potential Endogeneity in Voluntary Audit Committee Establishment and Voluntary Independent Director Appointment 134 5. Conclusions 183 Reference 185 Appendix A Variable Definitions 195 | |
dc.language.iso | en | |
dc.title | 不同公司治理模式下台灣上市櫃公司之盈餘管理、關係人交易與潛在舞弊的比較 | zh_TW |
dc.title | A Comparison of Earnings Management, Related-party Transactions, and Potential Frauds among Taiwanese Listed Firms with Different Corporate Governance Models | en |
dc.type | Thesis | |
dc.date.schoolyear | 106-1 | |
dc.description.degree | 碩士 | |
dc.contributor.oralexamcommittee | 曾怡潔(Yi-Jie Tseng),蔡元棠(Yuan-Tang Tsai) | |
dc.subject.keyword | 內生性,監察人,獨立董事,審計委員會,金融監督管理委員會, | zh_TW |
dc.subject.keyword | endogeneity,supervisor,independent director,audit committee,Financial Supervisory Commission, | en |
dc.relation.page | 201 | |
dc.identifier.doi | 10.6342/NTU201800349 | |
dc.rights.note | 有償授權 | |
dc.date.accepted | 2018-02-07 | |
dc.contributor.author-college | 管理學院 | zh_TW |
dc.contributor.author-dept | 會計學研究所 | zh_TW |
顯示於系所單位: | 會計學系 |
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