Please use this identifier to cite or link to this item: http://hdl.handle.net/11455/92390
標題: 中國家族企業盈餘管理之實證研究
Family Firm and Earnings Management Evidence From China
作者: Bo-Cun Lin
林柏村
關鍵字: 家族企業;盈餘管理;CEO來源;中國;Family firm;Earning management;Sources of family firm CEO;China
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摘要: 
本研究以2007年至2013年中國上市公司作為樣本,利用三種不同盈餘管理衡量模式(裁決性應計數、營業外損益、實質盈餘管理),以及家族企業CEO的特質,探討中國家族企業的盈餘管理行為,實證結果發現中國家族企業會進行盈餘管理的行為,且因家族企業的CEO來源不同,其盈餘管理的行為亦不相同,首先由家族創辦人擔任CEO比較偏好使用裁決性應計數作為盈餘管裡的手段,然而家族後代CEO則較會使用實質盈餘管理作為盈餘管理的手段,最後外部CEO則會同時使用裁決性應計數以及實質盈餘管理兩種盈餘管理手段

This study investigates the relationship among sources of family firm CEO,earnings management behavior and family firm ,using China's listed firm from 2007 to 2013 as research sample. The results show family firm in china exhibite a positive relationship on earnings management behavior. Besides, the earnings management behavior vary with the sources of family firm CEO. At first, Founder CEO prefer the discretionary accruals as the method of earning management. Descendant CEO choose the real earnings management as the method of earning management. Finally, Hired CEO use both discretionary accruals and real earnings management as the method of earning management.
URI: http://hdl.handle.net/11455/92390
其他識別: U0005-2906201514402700
Rights: 同意授權瀏覽/列印電子全文服務,2018-07-02起公開。
Appears in Collections:財務金融學系所

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