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    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/59263
    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/59263


    Title: 舞弊與董事會治理功能發揮之關聯性研究
    Reasearch on the Relationship between Fraud and Board Governance
    Authors: 紀明瑩
    Chi, Ming Ying
    Contributors: 許崇源
    紀明瑩
    Chi, Ming Ying
    Keywords: 公司治理
    舞弊
    董事會
    Logit模型
    Date: 2012
    Issue Date: 2013-09-02 15:29:32 (UTC+8)
    Abstract: 本研究從董事會結構、董事會運作機制及公司股權結構之角度;並輔以舞弊發生要件,探討董事會治理功能對企業發生舞弊之影響,以研究董事會治理功能是否能有效遏止舞弊發生。本研究以1996年至2010年台灣曾發生舞弊之上市櫃公司為研究對象,將舞弊樣本公司與正常公司以1:3配對;以Logit模型做實證模型研究,以探討董事會治理功能是否能有效發揮監督功能,防治舞弊的發生。本研究發現,在控制其他變數後;在董事會結構組成方面,在控制資產規模效果下,過大的董事會規模會增加舞弊發生的機率;獨立董事的組成可以有效降低企業舞弊發生的機率。在董事會運作機制方面,董事長兼任總經理的公司較易發生舞弊;董事會運作越活絡的公司,董事會運作較有效,故更能降低舞弊發生的機率。在股權結構方面,董監事質押股數與舞弊發生機率成正比;公司股份盈餘偏離比與舞弊發生機率成正比;法人持股越高的公司較不易發生企業舞弊。
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    Description: 碩士
    國立政治大學
    會計研究所
    100353034
    101
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G1003530341
    Data Type: thesis
    Appears in Collections:[會計學系] 學位論文

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