財務弊案如此層出不窮，主要是因為缺乏良好的管理監督機制，此亦凸顯出公司治理的重要性。另有鑒於企業國際化愈趨盛行，且台灣電子業國際化程度日益提升，因此，本研究以2002 年2011 年間上市電子資訊業為研究對象，透過縱橫資料分析法，探討國際化程度、董事會機制與公司特徵對盈餘管理的影響。研究結果發現：當企業國際化程度越高或研發比率越高時，管理當局進行盈餘管理的程度較高。就董事會機制而言，獨立董監事制度與董事會規模對盈餘管理不具影響，董事長兼任總經理之雙元制度則有負向影響，其原因在於企業進行跨國活動，可能因面臨文化上的差異、市場趨勢、法令政策與經濟環境的變動，使雙元制度對於降低管理階層進行盈餘管理的行為更為明顯。另外，當公司規模越大或營業活動現金流量愈高時，則會減少管理當局從事盈餘管理的行為。 Since the lack of well supervision and management mechanism that cause lots of financial scandals, this also shows the importance of coperate governance. Owing to the enterprises internationalization is more popular and the degree of internationalization of electronics industry in Taiwan is deeper than before, this study intends to discuss the influence of internationalization, board mechanism and firm characteristics on earning management on listed companies of Taiwan electronic information companies during the period from 2002 to 2011. The empirical results show as below. First, the R&D ratio and degree of enterprises internationalization have positive impact on earning management. Second, the board size and independent director system have no effect on earning management. Third, the CEO duality has a negative influence on earning management. When an enterprise deals in multi-national business projects, it might confront with culture difference and policy, market trend and macroeconomic situation variation, the CEO duality will decrease management echelon to do the decrease the earning management of a company.earning management. Finally, large firm size and high operating cash flow might
