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標題: 董事會與高階主管性別差異對盈餘管理行為之影響
The Impacts of Gender Diversity of Board and Executives on the Choice of Earnings Management
作者: Jia-En Sung
關鍵字: Classification shifting;Accruals-based earnings management;Real earnings management;Female CFO;Female CEO;Female Directors;分類變動;應計項目盈餘管理;實質盈餘管理;女性CFO;女性CEO;女性董事
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This study first examines whether classification shifting, accruals-based earnings management and real earnings management are substitutes. Then we examine whether the gender diversity of executives and board affect the substitution among the three earningsmanagement methods. The sample companies are obtained from 2002 to 2012.

The empirical results show that (1) there are substitution between classification shifting and accruals earnings management,(2) female CFOs affect the level of accruals-based earnings management, (3) female CEOs affect the level of real earnings management, (4) female participation in boards affect the level of classification shifting and accruals-based earnings management, (5) when the choice of classification shifting is impeded, female executives affect accruals-based earnings management and that (6) when the choice of accrual-based earnings management is impeded, female executives affect real earnings management.


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