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    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/98541


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    题名: 財務長所受教育與會計品質
    CFO`s Education and Accounting Quality
    作者: 林宜臻
    贡献者: 林禹銘
    林宜臻
    关键词: 財務長
    教育背景
    會計品質
    盈餘管理
    日期: 2016
    上传时间: 2016-07-01 14:55:47 (UTC+8)
    摘要: 本研究以北美公司為研究對象,探討財務長特質與會計品質之關聯性。本研究應用Hambrick and Mason (1984)提出之高層理論觀點,探討財務長所受教育是否對企業之盈餘管理行為產生影響,以探究會計品質的高低。
    經由迴歸實證結果發現,企業之財務長所受教育越好,越不會進行應計盈餘管理,也越不會有重大盈餘操控的情況發生,顯示其會計品質較佳。本研究之結果可作為企業遴選適當財務長之參考依據,以提高企業之會計品質,幫助企業未來發展。
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    描述: 碩士
    國立政治大學
    會計學系
    103353017
    資料來源: http://thesis.lib.nccu.edu.tw/record/#G0103353017
    数据类型: thesis
    显示于类别:[會計學系] 學位論文

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