The Relationships between Board Structure and EarningsManagement and Financial Crisis : the Influence of Family Control Company in Taiwan / 盈餘管理與董事會結構特性關係之研究兼論金融海嘯之影響—台灣家族企業資料之研究

碩士 / 國立臺灣師範大學 / 全球經營與策略研究所 / 105 / The purpose of this study is to analyze the impact of the structure of board and the background of directors and supervisors on earnings management. The paper use a sample of Taiwanese firms. The board structure includes the scale of board, the rate of independent directors and supervisors in the board, and the rate of directors hold managers concurrently in the board. The directors’ background is about the education degree of directors and supervisors, professional background of directors and supervisors. Due to the different corporate governance, the study examines the family firms and non-family firms separately. Financial crisis occurred in 2008, this research will be proposed discussing to its influences about earnings management. The findings of this thesis are that the board structure and the directors and supervisors’ background impact earnings management. The electronic information industries do more earnings management after the financial crisis.

Identiferoai:union.ndltd.org:TW/105NTNU5794009
Date January 2017
CreatorsYang, Tzong-Yuh, 楊宗諭
ContributorsMei, Hsu, 徐美
Source SetsNational Digital Library of Theses and Dissertations in Taiwan
Languagezh-TW
Detected LanguageEnglish
Type學位論文 ; thesis
Format81

Page generated in 0.009 seconds