公司治理、供應商關係與盈餘品質

Corporate Governance, Supplier Relationship and Earning Quality

10.29724/TMR.201207.0006

許恩得(En-Te Hsu)；王敬皓(Cheng-How Wang)

公司治理 ； 供應商關係 ； 盈餘品質 ； Corporate governance ； supplier relationship ； earning quality

東海管理評論

14卷1期（2012 / 07 / 01）

179 - 205

繁體中文

公司為持續其競爭優勢而強化與外部團體的關係，是否也讓公司更容易進行盈餘管理，導致其盈餘品質惡化，是一個有趣的待驗證問題。由於「讓供應商成為經營伙伴」是企業常用的策略，本研究將聚焦探討公司的供應商關係與盈餘品質之關聯性，並分析公司的治理機制對此關聯性之影響。本研究發現，與供應商的關係較密切的公司，其盈餘品質較差。此外，當公司強化其治理機制，可以抑制公司與供應商的密切關係對盈餘品質之不良影響。可見，公司在提升其與供應商關係的同時，也要強化公司治理的機制。

That a company intensifies its relationship with outsiders can continuously sustain its competitive advantages. However, it is an open and interesting question for examining whether the closer relationship with outsiders will create an opportunity to manage corporate earning, and result in negative effects on the corporate earning quality. Because it is a useful strategy to get partner suppliers, the association between corporate supplier relationship and earning quality will be studied. Consequently, the possible effects caused by including the mechanism of corporate governance are examined. A finding in this study is the fact that the deeper relationship of a corporation with its suppliers, the worse for its earning quality. However, with the help of the mechanism of corporate governance, the harms in the corporate earning quality can be decreased. Here the corporations are suggested to enhance the mechanisms of corporate governance. Therefore, once the mechanisms of corporate governance are applied in the corporate appropriately, the stronger supplier relationship with a corporate is presented, the furtherer and the better it goes.

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