Please use this identifier to cite or link to this item: http://hdl.handle.net/11455/92581
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
宋佳恩
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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摘要: 
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.

本研究首先探討企業對分類變動、應計項目盈餘管理、及實質盈餘管理之選擇行為是否存在替代關係,再探討性別差異是否會影響高階主管及董事會從事盈餘管理之程度及行為,本研究以2002年至2012年之美國掛牌公司為樣本進行分析。

實證結果發現,分類變動與應計項目盈餘管理間存在替代關係。另外,公司財務長為女性時,會影響應計項目盈餘管理之程度;公司執行長為女性時,會影響實質盈餘管理之程度;而女性參與之董事會,對分類變動及應計項目盈餘管理程度有影響。在分類變動受限時,應計項目盈餘管理程度會受女性財務長及女性執行長的影響;實質盈餘管理程度則受女性執行長的影響。在應計項目盈餘管理程度受限時,實質盈餘管理程度會受女性財務長及執行長的影響。
URI: http://hdl.handle.net/11455/92581
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