農會信用部依現行農會金融法之規範，農會欲經營金融事業，得報經中央主管機關許可設立信用部，並辦理存放款等與銀行業相近之業務，對我國經濟實有重大影響。然農會依法設有農會總幹事，係透過選舉制度而生，顯有藉由美化報表數字製造績效良好之選舉優勢之動機。又農會總幹事得提報農會信用部主任，故農會總幹事對於農會信用部主任應有其影響力，如欲進行盈餘管理誠非屬難事。國內目前並無文獻針對農會總幹事性別及盈餘管理之相關性進行研究，本文透過貸款備抵呆帳損失準備及其他備抵呆帳等項目，佐以過往文獻認為女性風險偏好程度較低，較不易進行盈餘管理之假說出發，進行各項實證分析。
　　由本文之實證結果發現，本文以貸款備抵呆帳損失準備科目分析測試之結果顯示農會總幹事並無藉由貸款備抵呆帳損失準備操縱盈餘管理之情事，惟另以其他備抵呆帳損失準備科目進行多元迴歸結果分析，發現農會總幹事因其他備抵呆帳損失準備並無具體量化之標準，且受上層機關之監督較少，而出現藉由其他備抵呆帳損失準備項目操縱盈餘管理，且農會總幹事為女性時，風險偏好程度較低，較不易操縱盈餘管理之結論。

According to the legal , GMFs would want to operate the financial industry , have to be reported to the central competent authority for permission to set up the credit department and handle deposits and loans and business banking and other similarities , there is a significant impact on our economy .
However, the GMFS’ leader might use their power to win elections by digital manufacturing. This paper analyzes by the LLP , and accompanies by historical literature that women's lower risk appetite, less likely to be the starting hypothesis of earnings management to conduct the empirical analysis.

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