Please use this identifier to cite or link to this item: http://hdl.handle.net/11455/23407
標題: 銀行監理與借款公司之盈餘管理
Bank Monitoring and Borrowers' Earnings Management
作者: 呂瑞中
Lu, Jui-Chung
關鍵字: Financial monitoring;金融監理;Loan;Corporate governance;Earnings management;Credibility;貸款;公司治理;盈餘管理;可信度
出版社: 財務金融系所
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摘要: 
In this paper, we examine the corporate governance role of Taiwan''s financial institutions. The results show that Taiwan listed firms increase the amount of manipulation of earnings management behavior as the magnitude of a loan increase. Non-foreign financial institutions monitoring and syndicated loan can be reduce the company''s earnings management. No matter what monitoring good or bad, financial institutions play important role in the corporate governance. In other aspect, they may be more concerned about the level of earnings in terms of credibility for investor, so we also use view of investor to examine wheather earning management behavior is effect by the financial supervision and corporate characteristics. In particular, we find that loans to financial institutions in the higher amount, the firm will greatly beautify the book surplus.Investors should be vigilant. The text will do more detailed analysis for the impact of other variables.

本篇檢驗台灣金融機構在公司治理所扮演的角色,結果顯示台灣上市櫃公司對金融機構的借款金額越高時會有操縱盈餘管理的行為產生,金融機構應該對此一訊息產生警惕,而聯合貸款讓多家銀行同時參予監理能有效降低公司的盈餘管理行為,最後不論監理盈餘管理的績效好壞,金融機構在公司治理的角色上絕對不容忽視;對投資人而言可能會較關心公司盈餘可信度高低,因此本篇也站在投資人角度去探討盈餘管理的幅度是否會受到金融監理和公司特性的影響,結果發現,特別是對金融機構的借款金額越高時,公司會大幅度的美化帳面盈餘,投資人應當提高警覺,至於其他變數的影響,內文會做更詳盡的分析。
URI: http://hdl.handle.net/11455/23407
其他識別: U0005-2206201111300900
Appears in Collections:財務金融學系所

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