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    题名: 股權結構、背書保證、會計師核閱與自願性財務預測精準度之關聯性研究
    A Study on the Relationship between Ownership Structure、Guarantee、CPA Review and the Accuracy of Voluntary Financial Forecast
    作者: Huang, Shaio-Yan;Chung, Yu-Hsuan;Ou, Chien-Min
    黃劭彥;鍾宇軒;歐建民
    贡献者: 會計博五
    关键词: voluntary financial forecast;corporate governance;CPA review
    自願性財務預測;公司治理;會計師核閱
    日期: 2009-05
    上传时间: 2019-01-30 17:49:54 (UTC+8)
    摘要: In recent years, Taiwan has witnessed several episodes involving the failure of a company`s corporate governance and consequently has led the government to a complete reevaluation of its policies. One of the measures involving corporate governance is the transformation from mandatory financial forecast to voluntary financial forecast. This study uses three corporate governance`s variables and CPA reviews. The findings reveal high divergence between voting and seats of the board right and high guarantee of the company prefer announced optimistic inaccurate financial forecast. However, when management earning forecast is reviewed by CPA, we cannot find any statistically significance between CPA review and the accuracy financial forecast.
    近年來我國陸續爆發一連串的公司財務弊案，使得公司治理的議題在我國受到高度重視。政府部門也積極推動相關的公司治理措施，其中將強制性財務預測改制為自願性財務預測，亦為我國公司治理推展方案中，對於資訊透明及提高公司資訊自主權的重要變革。本研究主要在探討我國上市（櫃）公司在經由多項公司治理措施革新後，是否能夠促進公司有效提升其財務預測的精準度。本研究以三項公司治理變數（獨立董監比例、股份席次偏離比與背書保證比例）及採行自願性財務預測制度後，公司是否會再透過會計師進行對其財務預測核閱加以探討，研究發現當股份席次偏離比愈大時與背書保證比例愈高時，其財務預測精準度愈低且公司會較傾向發佈樂觀的財務預測。而獨立董監比例與會計師核閱功能則對財務預測精準度無統計上顯著之影響。
    關聯: 當代會計, Vol.10, No.1, pp.29-62
    数据类型: article
    DOI 連結: http://dx.doi.org/10.6675/JCA.2009.10.1.02
    DOI: 10.6675/JCA.2009.10.1.02
    显示于类别:[會計學系] 期刊論文

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