本研究觀察2001~2016年間台灣上市櫃公司，以裁決性應計數作為偵測盈餘管理行為之代理變數，針對董事會結構（董事會規模、獨立董監事比率、董事兼任經理人比率）及董監事背景（董監事的教育程度、董監事的專業背景）對盈餘管理行為所造成的影響，區分家族與非家族企業研究其差異，由於2008年間時逢金融海嘯，本研究也將對其提出討論。研究結果顯示出盈餘管理行為會受到董事會結構（獨立董監事比率、董事兼任經理人比率）及董監事背景（董監事教育程度、董事具有會計專長的比率）影響，盈餘管理行為在製造業中普遍小於非製造業，金融海嘯發生後在電子資訊業的盈餘管理行為有顯著增加的情況。

The purpose of this study is to analyze the impact of the structure of board and the background of directors and supervisors on earnings management. The paper use a sample of Taiwanese firms. The board structure includes the scale of board, the rate of independent directors and supervisors in the board, and the rate of directors hold managers concurrently in the board. The directors’ background is about the education degree of directors and supervisors, professional background of directors and supervisors. Due to the different corporate governance, the study examines the family firms and non-family firms separately. Financial crisis occurred in 2008, this research will be proposed discussing to its influences about earnings management. The findings of this thesis are that the board structure and the directors and supervisors’ background impact earnings management. The electronic information industries do more earnings management after the financial crisis.

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