| dc.contributor.advisor | 林宛瑩 | zh_TW |
| dc.contributor.author (作者) | 方尹妏 | zh_TW |
| dc.creator (作者) | 方尹妏 | zh_TW |
| dc.date (日期) | 2005 | en_US |
| dc.date.accessioned | 11-九月-2009 17:22:20 (UTC+8) | - |
| dc.date.available | 11-九月-2009 17:22:20 (UTC+8) | - |
| dc.date.issued (上傳時間) | 11-九月-2009 17:22:20 (UTC+8) | - |
| dc.identifier (其他 識別碼) | G0093353005 | en_US |
| dc.identifier.uri (URI) | https://nccur.lib.nccu.edu.tw/handle/140.119/30163 | - |
| dc.description (描述) | 碩士 | zh_TW |
| dc.description (描述) | 國立政治大學 | zh_TW |
| dc.description (描述) | 會計研究所 | zh_TW |
| dc.description (描述) | 93353005 | zh_TW |
| dc.description (描述) | 94 | zh_TW |
| dc.description.abstract (摘要) | 本研究以2003年、2004年之國內非金融業上市公司為研究對象，嘗試從股權結構、董事會職責、董監事專業性及財務透明度四項組成構面建構一套衡量公司治理品質之公司治理評等系統，以探討公司治理評等表現與公司價值、公司經營績效及股價報酬間之關聯性。研究結果顯示，公司治理整體與四項組成構面表現愈佳之公司其公司價值愈高。在經營績效方面，無論以資產報酬率或是權益報酬率作為公司經營績效之衡量變數，公司治理綜合指標與公司之經營績效皆呈現顯著正相關，代表公司治理機制愈好，公司經營績效表現愈優異；且公司治理機制與當期或是次期股價皆有顯著正關係；但在股價報酬方面，除了董事會職責構面與次期股價報酬有顯著正相關外，公司治理綜合指標與其他組成構面與本期或次期之股價報酬皆無顯著關聯性存在。 | zh_TW |
| dc.description.abstract (摘要) | Based on a sample of non-banking firms listed on Taiwan Securities Exchange over the period of 2003 to 2004 , this thesis attempt to develop a Taiwan Corporate Governance Index ranking system (TCGI) and then explores the relationship of market value, operation performance, stock returns and the scores derived from TCGI which is composite of aspects of ownership structure, board responsibility, profession of the board and transparency of financial information. The empirical findings show that the TCGI score, measured as a whole or as individual aspects, is significantly and positively related to market value and operating performance, in terms of return on assets or return on equity. Finally, TCGI score is positively related to current and next year stock prices. However, with the exception of the board responsibility aspect, the other three aspects are found unrelated to stock returns of the current or next year. | en_US |
| dc.description.tableofcontents | 第一章 緒論 1 第一節 研究動機與目的 1 第二節 研究間題 5 第三節 研究架構與流程 7 第二章 文獻探討 9 第一節 公司治理評等系統之介紹 9 第二節 公司治理機制與公司價值及經營績效 11 第三節 公司治理機制與公司股價及股價報酬 20 第三章 研究方法 23 第一節 研究假說 23 第二節 公司治理評分系統 28 第三節 實證模型與研究變數 34 第四節 資料與樣本來源 38 第四章 實證結果分析 40 第一節 敘述性統計分析 40 第二節 公司治理機制與公司價值 44 第三節 公司治理機制與公司經營績效之關聯 50 第四節 公司治理機制與股價及股價報酬之關聯 57 第五節 公司治理投資概念組合 68 第五章 結論 71 第一節 研究結論 71 第二節 研究限制與建議 75 參考文獻 77 | zh_TW |
| dc.language.iso | en_US | - |
| dc.source.uri (資料來源) | http://thesis.lib.nccu.edu.tw/record/#G0093353005 | en_US |
| dc.subject (關鍵詞) | 公司治理 | zh_TW |
| dc.subject (關鍵詞) | 公司價值 | zh_TW |
| dc.subject (關鍵詞) | 經營績效 | zh_TW |
| dc.subject (關鍵詞) | 股價報酬 | zh_TW |
| dc.title (題名) | 公司治理評等與公司績效關聯性之研究 | zh_TW |
| dc.type (資料類型) | thesis | en |
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