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    Title: 董事會中女性成員與盈餘保守性關聯之研究：來自中國之證據
    The Association between Female Directors and Earnings Conservatism: The Evidence from China
    Authors: 張晏芸
    Chang,Yen Yun
    Contributors: 金成隆
    張晏芸
    Chang,Yen Yun
    Keywords: 女性
    董事會
    盈餘管理
    保守性
    Date: 2007
    Issue Date: 2009-09-11 17:28:19 (UTC+8)
    Abstract: 本研究選取1999年至2005年上海及深圳交易所之A股上市公司為樣本，自董事會性別組成之角度，探討女性董事參與程度與公司盈餘品質之關聯性，分別探討董事會中是否存在女性董事及女性董事比例多寡對公司盈餘管理程度及會計政策保守程度之影響。參考過去文獻，本研究以加入資產報酬率之流動裁決性應計項目作為盈餘管理程度的替代變數（Ashbaugh, LaFond and Mayhew 2003），而會計保守程度則以盈餘變動時間序列（Basu 1997）及應計基礎（Ball and Shivakumar 2005）兩種模型進行估計。實證結果發現，由於女性具有較謹慎小心、較不願承擔風險等特質，因此當董事會中存在有女性董事時，確實可降低經理人員盈餘管理程度，並增強公司會計政策保守性；而女性董事比例之提高，則使董事會更加重視女性成員之意見，連帶使經理人員操弄盈餘之空間受到壓縮，並使會計政策更趨向保守，進而有效提高會計盈餘之品質。
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    Description: 碩士
    國立政治大學
    會計研究所
    95353017
    96
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0095353017
    Data Type: thesis
    Appears in Collections:[Department of Accounting] Theses

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