| dc.contributor.advisor | 張清福 | zh_TW |
| dc.contributor.author (Authors) | 陳台芳 | zh_TW |
| dc.contributor.author (Authors) | Chen, Tai-Fang | en_US |
| dc.creator (作者) | 陳台芳 | zh_TW |
| dc.creator (作者) | Chen, Tai-Fang | en_US |
| dc.date (日期) | 2005 | en_US |
| dc.date.accessioned | 11-Sep-2009 17:23:24 (UTC+8) | - |
| dc.date.available | 11-Sep-2009 17:23:24 (UTC+8) | - |
| dc.date.issued (上傳時間) | 11-Sep-2009 17:23:24 (UTC+8) | - |
| dc.identifier (Other Identifiers) | G0093353028 | en_US |
| dc.identifier.uri (URI) | https://nccur.lib.nccu.edu.tw/handle/140.119/30173 | - |
| 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) | 93353028 | zh_TW |
| dc.description (描述) | 94 | zh_TW |
| dc.description.abstract (摘要) | 會計保守性為盈餘品質特性之一，其已存在好幾個世紀，且有證據顯示在過去三十年間有增加的趨勢，對於會計實務影響深遠。會計保守性會造成資產的帳面價值被低估，但卻提高會計盈餘品質。 本研究探討會計保守程度與財務困難機率之關係、機構投資人對於公司之持股與會計保守性之關係以及財務困難機率與機構投資人持股之關係。實證結果發現：會計保守程度較高之公司其財務危機機率較低，顯示會計保守程度較高之公司其財務體質較佳；公司財務困難機率愈低，則機構投資人持股愈多；而會計保守程度對於機構投資人之持股行為亦有顯著之影響。 | zh_TW |
| dc.description.abstract (摘要) | Conservatism is an attribute of accounting earnings, which has been present in accounting practice for centuries and appears to be more popular in the last 30 years. It persistently understates the book value of net assets while increases earnings quality. The influence of conservatism on accounting is significant. This study examines the relations among accounting conservatism, financial distress, and institutional holding. The findings indicate that the higher the accounting conservatism the lower the financial distress probability, the lower the financial distress probability the more the institutional holding, and the accounting conservatism has also significant effect on institutional holding. | en_US |
| dc.description.tableofcontents | 第壹章 緒論 1 第一節 研究動機與目的 1 第二節 研究問題 4 第三節 研究架構 5 第貳章 文獻探討 7 第一節 財務危機預警模型 7 第二節 會計保守性 10 第三節 機構投資人投資行為 17 第參章 研究方法 20 第一節 研究假說之建立 20 第二節 財務危機預警模型與變數之定義 22 第三節 會計保守性與機構投資人持股之衡量變數 35 第四節 研究設計 38 第肆章 實證結果 40 第一節 財務預警模型之建立 40 第二節 多元迴歸分析 47 第伍章 研究結論與建議 52 第一節 研究結論 52 第二節 研究限制與建議 53 參考文獻 55 附錄一 財務危機公司彙總表 58 | zh_TW |
| dc.language.iso | en_US | - |
| dc.source.uri (資料來源) | http://thesis.lib.nccu.edu.tw/record/#G0093353028 | en_US |
| dc.subject (關鍵詞) | 會計保守性 | zh_TW |
| dc.subject (關鍵詞) | 財務危機預警模型 | zh_TW |
| dc.subject (關鍵詞) | 機構投資人 | zh_TW |
| dc.subject (關鍵詞) | accounting conservatism | en_US |
| dc.subject (關鍵詞) | financial distress prediction model | en_US |
| dc.subject (關鍵詞) | institutional holdin | en_US |
| dc.title (題名) | 會計保守性、財務危機與機構投資人持股關聯性之研究 | zh_TW |
| dc.title (題名) | Accounting Conservatism, Financial Distress and Institutional Holding | en_US |
| dc.type (資料類型) | thesis | en |
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