| dc.contributor.advisor | 鄭丁旺 | zh_TW |
| dc.contributor.author (Authors) | 江千慧 | zh_TW |
| dc.creator (作者) | 江千慧 | zh_TW |
| dc.date (日期) | 2005 | en_US |
| dc.date.accessioned | 11-Sep-2009 17:25:13 (UTC+8) | - |
| dc.date.available | 11-Sep-2009 17:25:13 (UTC+8) | - |
| dc.date.issued (上傳時間) | 11-Sep-2009 17:25:13 (UTC+8) | - |
| dc.identifier (Other Identifiers) | G0093353055 | en_US |
| dc.identifier.uri (URI) | https://nccur.lib.nccu.edu.tw/handle/140.119/30189 | - |
| 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) | 93353055 | zh_TW |
| dc.description (描述) | 94 | zh_TW |
| dc.description.abstract (摘要) | 風險性資訊之揭露，為目前財務報導中較為缺乏的部分，企業雖有風險管理之政策，然而多數公司對外揭露採取保留態度。因此，使用者難以從財務報導中了解企業對於風險管理的實際狀況，且難以評估該風險狀態對於使用者之影響。本研究針對公司經營層面進行分析，將風險性資訊劃分為營運策略與關係人交易二類加以探討，其中營運策略部分，欲瞭解公司內部經營多角化程度、跨國性程度以及銷貨對象是否會改變公司系統風險；關係人交易之揭露，欲檢視關係人交易之產生，是否為策略聯盟或轉投資之經營型態下所產生之現象，抑或是公司用以進行不合常規交易之管道，以及其與公司系統風險之改變是否有所關聯。本研究以風險性資訊與公司系統風險進行迴歸分析，實證結果發現，公司之跨國性程度對於系統風險具有顯著之關聯性；關係人交易部分，在銷貨及進貨兩項達到顯著之負相關，代表公司可能以與關係人之交易來穩定公司之主要營運，業外的部分反而會提高公司之風險。使用者得以透過該等資訊之揭露，了解企業所面臨的風險，進而評估其投資策略，並加強財務報導對於報表使用者之效用。 | zh_TW |
| dc.description.abstract (摘要) | There are very limited disclosures of risk information in financial reporting. Risk management policies exist within the enterprises, however, most enterprises are not eager for disclosure as a result, users are difficult in evaluating risk status of a corporation through financial reporting system. This study divides risk information into: 1) operational strategy and 2) related-parties transactions. The former intends to find out whether the degree of diversification, and multi-national operation, and clientele concentration has an effect on systematic risk or not. The related-parties transactions are intended to test whether they are the result of strategic alliance and reinvestment strategy, or the vehicle for irregular transactions, and their effect on company’s systematic risk. Regression analysis showed that company’s degree of multi-national operation is positively correlated with systematic risk. On the other hand, purchases and sales transactions among related parties transactions are negatively correlated with systematic risk, which suggests that corporations may be engaging in related party transactions to stabilize company’s major operation. The findings of this research suggest that disclosure of company risk management policies in financial reporting improves the quality of accounting information. | en_US |
| dc.description.tableofcontents | 第一章 緒論 1 第一節 研究背景與動機 1 第二節 研究目的 2 第三節 研究架構 5 第二章 文獻回顧 7 第一節 風險之分類及定義 7 第二節 風險性資訊揭露之相關研究 10 第三節 系統風險之描述及相關研究 18 第三章 研究設計 21 第一節 研究假說 21 第二節 變數定義 29 第三節 實證模型 38 第四節 資料來源與處理 39 第四章 實證結果與分析 41 第一節 敘述統計量 41 第二節 迴歸結果分析 47 第五章 結論與建議 52 第一節 結論與建議 52 第二節 研究限制 54 第三節 未來研究方向 55 參考文獻 56 | zh_TW |
| dc.language.iso | en_US | - |
| dc.source.uri (資料來源) | http://thesis.lib.nccu.edu.tw/record/#G0093353055 | en_US |
| dc.subject (關鍵詞) | 系統風險 | zh_TW |
| dc.subject (關鍵詞) | 風險性資訊 | zh_TW |
| dc.subject (關鍵詞) | 部門別財務資訊 | zh_TW |
| dc.subject (關鍵詞) | 關係人交易 | zh_TW |
| dc.title (題名) | 財務報導風險性資訊揭露與公司系統風險關聯性之研究 | zh_TW |
| dc.type (資料類型) | thesis | en |
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