現在觀光的蓬勃發展也帶動了航空業更加興起，但每家航空的公司治理都有所不同，會對企業本身造成不同的影響；當公司治理的不同是否也會直接、間接地影響到盈餘管理這部分，但如何影響？之間的關聯又是如何？是本文的研究目的。本研究以台灣上市櫃之航空業為研究對象，並利用線性迴歸法(Linear Regression)探討航空業其公司治理及盈餘管理方面所之間的關聯。預期結果為：當公司治理的透明度高後，限制了公司操弄盈餘的空間與可能性，公司進行盈餘管理所獲得的利益相對的較低；而股東會、董事會及監察人之公司制度，可藉由彼此間互相制衡，以達到公司治理之目的。就財務報表揭露而言，可清楚了解公司的盈餘狀況、負載情形以及資產資金的動向，故財務資訊的傳遞往往可以顯現出公司治理的成果與效益。 In Taiwan, aviation industry has been booming out nowadays.besides, it influences on airline corporate governances and enterprise organizations by different operations. Hence, this research focus on tourism and airline companies listed in Taiwan, and applied linear regression to investigate the relationship between corporate governance and earning management of airlines industry. According to the results, the pledging ratio of shareholdings of directors and supervisors has significantly positive on financial distress probability, within the corporate governance variables. Finally, financial early model constructed by using earnings management index, accounting variables and corporate governance, which has significantly predictive effect of accuracy.
