董監事專業性與財務報表重編

Directors' Expertise and Financial Restatement

10.30163/BR.200906.0001

邱秀清(Hsiu-Ching Chiu)；李慕萱(Mu-Shang Lee)；劉仲凱(Chung-Kai Liu)

財務報表重編 ； 董監事專業性 ； 公司治理 ； directors' expertise ； financial restatement ； corporate governance

文大商管學報

14卷1期（2009 / 06 / 01）

1 - 17

繁體中文

公司治理的核心爲董監事機制，而董監事專業性的提升可加強公司治理監督機制，進而提高財務報表可信度。財務報表重編雖不同於財務報表舞弊，但仍會誤導資訊使用者，致使作出錯誤的決策。本研究選取2003年至2006年財務報表重編上市上櫃公司共34筆研究樣本，選取相同產業與其間之未重編公司作比較。研究結果發現具備財務專業背景之董監事與財務報表重編爲顯著負相關，董監事兼職數與財務報表重編爲顯著正相關，顯示董監事專業性可以減少財務報表重編之發生。

The function of boards of directors and supervisors is the core of the corporate governance. The directors' expertise can strengthen the administrative mechanism, and in-crease financial statement's credibility. The restatement does not equal to a financial statement fraud. However, it will mislead the financial statement users and make them do improper decisions. We examine a sample of 34 restatements on listed company in the period 2003-2006, together with matched pairs control groups of similar industry and time. Our research find out that the boards of directors and supervisors who have financial background have significant negative relationship with restatement, and the existence of other jobs held by directors and supervisors has significant positive relationship with restatement. The results support directors' expertise can reduce the incidence of restatement.

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