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| Title: | 女性董事與財務報表重編
Woman in the Boardroom and Misstated Financial Statement |
| Authors: | 顏如萍
Yen, Ju Ping |
| Contributors: | 戚務君
Chi, Wu Chun
顏如萍
Yen, Ju Ping |
| Keywords: | 性別平等
女性董事
女性獨立董事
兼職
財務報表重編
Gender equity
women directors
female independent directors
concurrent board members
misstated financial statement |
| Date: | 2013 |
| Issue Date: | 2014-07-14 11:34:38 (UTC+8) |
| Abstract: | 董事會成員之性別平等及多樣化已經成為國際間潮流且為我國主管機關重視之議題，本文為探討臺灣董事會成員性別平等情形及女性獨立董事對盈餘品質影響為主要目的。具體而言，研究敘述臺灣女性董事相關分布並與其他主要國家相比較。此外，以財務報表重編為被解釋變數，研究董事會有無女性獨立董事及獨立董事兼職與否對財務報表品質之影響為何。研究期間以2002至2012年臺灣公開發行公司為樣本，實證發現儘管我國女性董事平均人數比率略高於OECD國家，但女性獨立董事成員卻顯著少量，且有超過一半公司之董事會完全沒有女性成員，顯示董事會性別多樣化程度偏低的現象發人深省。亦發現女性獨立董事和兼職獨立董事均可提高盈餘品質之重要結論。因此建議擴大女性董事席次及獨立董事設置，本研究結果並同時呼應我國金融監督管理委員會規劃之公司治理藍圖。
Over the past decade issues regarding gender equality and diversity have infiltrated board rooms all around the world, including government offices in Taiwan. Using data from Taiwan, this study looks at how gender equality in board rooms and independent female board members affect earnings quality. Specifically, this study describes the distribution of female board members in Taiwan and compares said distribution to that of other major countries. In addition, this study compares earnings quality, which is proxied by misstated financial statements, between firms with and without female board members. Similarly, we analyze how concurrent board members affect earnings quality. The research period is from 2002 to 2012, and the companies investigated include all public companies. The empirical results show that while the average number of female board members in Taiwan is greater than that of OECD countries, the number of independent female board members is significantly fewer. In addition, more than half of Taiwan firms have boards entirely absent of female board members, a phenomenon revealing of poor gender diversity. Finally, I find that female board members and concurrent board members can improve earnings quality. This finding supports the blue print of corporate governance in Taiwan that enlarges the number of seats for female board members and independent board members. |
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| Description: | 碩士
國立政治大學
經營管理碩士學程(EMBA)
101932174
102 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0101932174 |
| Data Type: | thesis |
| Appears in Collections: | [經營管理碩士學程EMBA] 學位論文
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