Busy Compensation Committee, The Proportion of Independent Directors and Supervisors, Family Businesses and Earnings Management

Busy Compensation Committee, The Proportion of Independent Directors and Supervisors, Family Businesses and Earnings Management

碩士 === 國立彰化師範大學 === 財務金融技術學系 === 102 === This paper investigates the relationship among busy compensation committee, proportion of independent directors and supervisors, family businessesand positive earnings management. Since compensation committee is mandatory setting in Taiwan in 2011, a sample o...

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Main Author: 鐘巧蓉
Other Authors: 吳明政
Format: Others
Language:zh-TW
Published: 2014
Online Access:http://ndltd.ncl.edu.tw/handle/58396023533914479125
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spelling ndltd-TW-102NCUE53160372015-10-14T00:18:38Z http://ndltd.ncl.edu.tw/handle/58396023533914479125 Busy Compensation Committee, The Proportion of Independent Directors and Supervisors, Family Businesses and Earnings Management 忙碌薪酬委員會、家族企業、獨立董監事比例與盈餘管理之關聯性 鐘巧蓉 碩士 國立彰化師範大學 財務金融技術學系 102 This paper investigates the relationship among busy compensation committee, proportion of independent directors and supervisors, family businessesand positive earnings management. Since compensation committee is mandatory setting in Taiwan in 2011, a sample of the listed and the Gre-Tai companies in Taiwan in 2011 is used in the analysis and further examines the earnings management activities in 2012. The results show that busy compensation committee, the proportion of independent directors andsupervisors can effectively reduce the manipulation behavior of executives. The results also reveal that family businessesis positively correlated to positive earnings management which indicates that family businesseshas weaker corporate governance. 吳明政 2014 學位論文 ; thesis 47 zh-TW
collection NDLTD
language zh-TW
format Others
sources NDLTD
description 碩士 === 國立彰化師範大學 === 財務金融技術學系 === 102 === This paper investigates the relationship among busy compensation committee, proportion of independent directors and supervisors, family businessesand positive earnings management. Since compensation committee is mandatory setting in Taiwan in 2011, a sample of the listed and the Gre-Tai companies in Taiwan in 2011 is used in the analysis and further examines the earnings management activities in 2012. The results show that busy compensation committee, the proportion of independent directors andsupervisors can effectively reduce the manipulation behavior of executives. The results also reveal that family businessesis positively correlated to positive earnings management which indicates that family businesseshas weaker corporate governance.
author2 吳明政
author_facet 吳明政
鐘巧蓉
author 鐘巧蓉
spellingShingle 鐘巧蓉
Busy Compensation Committee, The Proportion of Independent Directors and Supervisors, Family Businesses and Earnings Management
author_sort 鐘巧蓉
title Busy Compensation Committee, The Proportion of Independent Directors and Supervisors, Family Businesses and Earnings Management
title_short Busy Compensation Committee, The Proportion of Independent Directors and Supervisors, Family Businesses and Earnings Management
title_full Busy Compensation Committee, The Proportion of Independent Directors and Supervisors, Family Businesses and Earnings Management
title_fullStr Busy Compensation Committee, The Proportion of Independent Directors and Supervisors, Family Businesses and Earnings Management
title_full_unstemmed Busy Compensation Committee, The Proportion of Independent Directors and Supervisors, Family Businesses and Earnings Management
title_sort busy compensation committee, the proportion of independent directors and supervisors, family businesses and earnings management
publishDate 2014
url http://ndltd.ncl.edu.tw/handle/58396023533914479125
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