公司治理结构对财务报告品质可靠性的影响——从盈余门坎的角度分析

被引：3

作者：

纪信义 ^{[1
]}

曹寿民 ^{[2
]}

机构：

[1] 中兴大学会计学系

[2] 中央大学企业管理学系

来源：

审计与经济研究 | 2010年 / 25卷 / 01期

关键词：

控制股东; 公司治理结构; 所有权结构; 盈余门坎;

D O I：

暂无

中图分类号：

F276.6 [公司]; F231.5 [会计报表];

学科分类号：

1202 ; 120202 ; 120201 ;

摘要：

研究重点在于探讨台湾上市公司治理结构是否会影响公司财务报告品质可靠性。由于台湾上市公司的核心代理问题主要来自控制股东与小股东之间的利益冲突。本文预期,控制股东会通过盈余管理达到门坎。实证结果发现,代理问题较严重的公司,裁决性应计项目较大,并会通过盈余管理跨越前期盈余门坎,造成财务报告信息可靠性降低。相较于其他类型的控制股东,具有家族色彩的控制股东较会通过盈余管理达到门坎,并降低财务信息品质可靠性。

引用

页码：3 / 17

页数：15

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