本研究旨在探討CEO名字罕見程度與盈餘品質之關聯程度。樣本選取1998~2020年之美國公司並採用McNichols (2002)修正後的Dichev and Dechow model的殘差4年標準差來衡量盈餘品質。實證結果顯示當CEO名字越罕見時，公司盈餘品質會越差。這有可能是因為擁有罕見名字之CEO會使CEO自信心與他人不同、甚至有自戀之傾向，使罕見名字之CEO於決策上異於同業，進而使公司績效不同並促使盈餘管理的行為發生，從而降低盈餘品質。將殘差標準差改為5年或改採用殘差絕對值來衡量盈餘品質其結果仍與主迴歸式雷同。除外，本研究發現，不管男性CEO或女性CEO名字罕見程度對盈餘品質都會有影響；但只有年齡大且擁有罕見名字之CEO對盈餘品質有顯著影響。最後，本研究也發現若CFO名字罕見程度會對CEO名字罕見程度與盈餘品質的關係造成影響。綜上所述，本研究發現CEO名字罕見程度高會造成盈餘品質的下降且CEO罕見名字程度能捕捉CEO個人特色。而日後不管是董事會或是投資者都可考量是否將CEO名字罕見程度納入考量範圍。

The purpose of this study is to examine the relationship between CEO name uniqueness and earnings quality. The sample of U.S. companies from 1998 to 2020 was selected and the cumulative four year residual of standard deviation from the McNichols (2002) modified Dichev and Dechow model was used to measure earnings quality. Empirical results show that the more uniqueness the CEO's name is, the worse the quality of the company's earnings is. This may be due to the fact that CEOs with uniqueness names have different self-confidence from others and even narcissistic tendencies, making them different from their peers in terms of decision making, which in turn leads to disparity company performance and entices earnings management, thus reducing earnings quality. Changing the standard deviation of residuals to five years or using the absolute value of residuals to measure earnings quality still results in the same way as the main regression. In addition, this study found that both male and female CEOs' name uniqueness had an effect on earnings quality; however, only older CEOs with uniqueness names had a significant effect on earnings quality. Finally, this study also found that CFO name uniqueness has an impact on the relationship between CEO name uniqueness and earnings quality. In summary, this study found that CEO name uniqueness causes a decrease in earnings quality and CEO name uniqueness captures the CEO's personal characteristics.

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