本研究探討盈餘反應係數 (盈餘之評價功能) 與盈餘酬勞反應係數 (盈餘之監督功能) 相對大小與公司治理之關聯性。
實證結果發現，公司規模越大與董監持股越高的公司，會計盈餘的評價角色重於其監督的角色。
相反的，當資訊不對稱以及席次偏離倍數越大時，公司的會計盈餘之評價功能越弱。 / Earnings have two important roles, valuation and stewardship.
The relative importance valuation and stewardship has not been examined closely by existed studies.
The purpose of this study is to fill this gap. My findings show that larger firm size and greater amount of
stock held by the board increase the relative importance of the valuation
role of earnings. In contrast, more severe information asymmetry and larger
control deviation increase the relative importance of the stewardship role
of accounting.
| Identifer | oai:union.ndltd.org:CHENGCHI/G0095353025 |
| Creators | 蔡孟娟 |
| Publisher | 國立政治大學 |
| Source Sets | National Chengchi University Libraries |
| Language | 中文 |
| Detected Language | English |
| Type | text |
| Rights | Copyright © nccu library on behalf of the copyright holders |
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