股權結構、盈餘管理與公司價值：衍生性金融商品與異常應計項目的角色
摘要
This study examines the effect of the relative use of earnings management methods (i.e., derivatives / discretionary accruals) on firm value. Further, we study how the ownership structure of public corporations is associated with the relative use of derivatives to discretionary accruals. We find that there is a positive association between the relative use of derivatives to discretionary accruals and firm value. In addition, the controlling shareholder's ownership structure will affect the choice of earnings management devices. When the corporate governance mechanism is weaker, firms are likely to use more discretionary accruals than derivatives as their earnings management method.
引用本文（GB/T 7714）
曹壽民, 陳光政, 紀信義, 等. 股權結構、盈餘管理與公司價值：衍生性金融商品與異常應計項目的角色[J]. 未知来源, 2009.
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