| dc.contributor.advisor | 鄭丁旺 | zh_TW |
| dc.contributor.author (作者) | 江千慧 | zh_TW |
| dc.creator (作者) | 江千慧 | zh_TW |
| dc.date (日期) | 2005 | en_US |
| dc.date.accessioned | 11-九月-2009 17:25:13 (UTC+8) | - |
| dc.date.available | 11-九月-2009 17:25:13 (UTC+8) | - |
| dc.date.issued (上傳時間) | 11-九月-2009 17:25:13 (UTC+8) | - |
| dc.identifier (其他 識別碼) | 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 |
| dc.relation.reference (參考文獻) | 中文部分 | zh_TW |
| dc.relation.reference (參考文獻) | 王勇勝，2002，內部關係人交易與盈餘品質之關聯性暨市場反應效率性研究，國立台灣大學會計研究所碩士論文。 | zh_TW |
| dc.relation.reference (參考文獻) | 何威德，1999，從系統風險面探討我國部門別報導之增額資訊內涵，國立成功大學會計研究所碩士論文。 | zh_TW |
| dc.relation.reference (參考文獻) | 吳如玉，2005，新公報簡介—財務會計準則公報第三十六號：表達真實財務狀況、揭露真正經濟實質，會計研究月刊，第237期（8月）：75-79。 | zh_TW |
| dc.relation.reference (參考文獻) | 吳啟銘，2001，企業評價：個案實證分析，台北：智勝文化出版。 | zh_TW |
| dc.relation.reference (參考文獻) | 呂貴蘭，1993，強制性部門別財務資訊揭露與股價關係，私立中國文化大學國際企業管理研究所碩士論文。 | zh_TW |
| dc.relation.reference (參考文獻) | 邱安琪，1993，我國上市公司關係人交易性質之探索，私立東吳大學會計研究所碩士論文。 | zh_TW |
| dc.relation.reference (參考文獻) | 邱垂昌，2002，公司系統性風險與會計變數關聯性之研究，國立政治大學會計研究所博士論文。 | zh_TW |
| dc.relation.reference (參考文獻) | 林洋洲，1990，台灣股票上市公司營業風險與財務風險之研究，私立東吳大學管理研究所碩士論文。 | zh_TW |
| dc.relation.reference (參考文獻) | 林哲鵬、陳夢婷，2002，台灣上市公司處分不動產利得宣告對公司股價之影響，台灣財務金融學會研討會論文。 | zh_TW |
| dc.relation.reference (參考文獻) | 林維珩，1997，關係人交易附註揭露有用性及其資訊特性之研究，國立政治大學會計研究所博士論文。 | zh_TW |
| dc.relation.reference (參考文獻) | 財團法人中華民國會計研究發展基金會，1987，關係人交易之揭露，財務會計準則公報第六號。 | zh_TW |
| dc.relation.reference (參考文獻) | 財團法人中華民國會計研究發展基金會，1992，部門別財務資訊之揭露，財務會計準則公報第二十號。 | zh_TW |
| dc.relation.reference (參考文獻) | 財團法人中華民國會計研究發展基金會，2005，關係人交易之查核，審計準則公報第六號。 | zh_TW |
| dc.relation.reference (參考文獻) | 莊蕎安，2005，掌握風險的舵手—風險長，會計研究月刊，第239期（10月）：28-34。 | zh_TW |
| dc.relation.reference (參考文獻) | 許淑雲，1994，部門別報告增額資訊內含之研究，私立東吳大學會計研究所碩士論文。 | zh_TW |
| dc.relation.reference (參考文獻) | 張甘霖，1996，上市公司關係人交易之研究，國立台灣大學會計研究所碩士論文。 | zh_TW |
| dc.relation.reference (參考文獻) | 張雅芸，2002，台灣上市（櫃）公司財務報表可靠性研究—隨機邊界模型之應用，私立中原大學會計研究所碩士論文。 | zh_TW |
| dc.relation.reference (參考文獻) | 陳克和，1989，關係人交易及其揭露問題之研究，國立政治大學會計研究所碩士論文。 | zh_TW |
| dc.relation.reference (參考文獻) | 陳明道，2005，會計國際接軌因應之道：企業分析與評價觀，貨幣觀測與信用評等，第55期，頁33。 | zh_TW |
| dc.relation.reference (參考文獻) | 陳淑芬，1997，部門別資訊揭露對系統風險影響之實證研究，國立成功大學會計研究所碩士論文。 | zh_TW |
| dc.relation.reference (參考文獻) | 陳淑玲、施博川與林修葳，2005，關係人信用狀況與關係人交易對企業違約解釋力之研究，金融風險管理季刊，第3期，頁47-63。 | zh_TW |
| dc.relation.reference (參考文獻) | 陳隆麒，1999，當代財務管理，台北：華泰文化事業股份有限公司出版。 | zh_TW |
| dc.relation.reference (參考文獻) | 楊靜宜，1999，台灣電子產業系統風險之影響因素探討：比較財務報表及其他會計資訊，私立東吳大學企業管理研究所碩士論文。 | zh_TW |
| dc.relation.reference (參考文獻) | 葛允娟，2001，企業轉投資之表達與揭露：個案探討，國立台灣大學會計研究所碩士論文。 | zh_TW |
| dc.relation.reference (參考文獻) | 鄧家駒，2002，風險管理，台北：華泰文化事業股份有限公司出版。 | zh_TW |
| dc.relation.reference (參考文獻) | 賴淑娟，1993，部門別盈餘揭露對財務分析師盈餘預測能力影響之實證研究，國立台灣大學會計研究所碩士論文。 | zh_TW |
| dc.relation.reference (參考文獻) | 謝美緞，2001，台灣地區機構投資人隊上市公司風險認知與財務報表資訊關聯之研究，私立中原大學會計研究所碩士論文。 | zh_TW |
| dc.relation.reference (參考文獻) | 嚴文芳，1996，部門別財務資訊揭露之資訊內涵，國立政治大學會計研究所碩士論文。 | zh_TW |
| dc.relation.reference (參考文獻) | 蘇敏賢，1999，合併財務報表，母公司報表之比較及其與企業風險之關聯性，國立台灣大學會計研究所碩士論文。 | zh_TW |
| dc.relation.reference (參考文獻) | 英文部分 | zh_TW |
| dc.relation.reference (參考文獻) | Albrecht, W. D., and N. Chipalkatti. 1998. New segment reporting. The CPA Journal 68: 46-51. | zh_TW |
| dc.relation.reference (參考文獻) | Beaver, W., P. Kettler and M. Scholes. 1970. The association between market determined and accounting determined risk measures. Accounting Review (October): 654-682. | zh_TW |
| dc.relation.reference (參考文獻) | , W., and J. Manegold. 1975. The association between market-determined and accounting determined measures of systematic risk: Some further evidence. Journal of Financial and Quantitative Analysis 10(June): 231-284. | zh_TW |
| dc.relation.reference (參考文獻) | Botosan, C. A., and M. Stanford. 2005. Managers’ motives to withhold segment disclosures and the effect of SFAS No.131 on analysts’ information environment. The Accounting Review 80: 751-771. | zh_TW |
| dc.relation.reference (參考文獻) | Brenner, M., and S. Smidt. 1978. Asset characteristics and systematic risk. Financial Management 7(Winter): 33-39. | zh_TW |
| dc.relation.reference (參考文獻) | Cabedo, J. D., and J. M. Tirado. 2004. The disclosure of risk in financial statements. The Accounting Forum 28: 181-200. | zh_TW |
| dc.relation.reference (參考文獻) | Cadbury Repot. 1992. Report of the committee on the financial aspects of corporate governance, London, UK. | zh_TW |
| dc.relation.reference (參考文獻) | Collins, D. 1976. Predicting earnings with sub-entity data: Some further evidence. Journal of Accounting Research (Spring): 163-177. | zh_TW |
| dc.relation.reference (參考文獻) | , and R. Simonds. 1979. SEC line-of-business disclosure and market risk adjustments. Journal of Accounting Research 17(Autumn): 352. | zh_TW |
| dc.relation.reference (參考文獻) | , Daniel W., and S. P. Kothari. 1989. An analysis of intertemporal and cross-sectional determinants of earnings response coefficients. Journal of Accounting and Economics 11(July): 143-182. | zh_TW |
| dc.relation.reference (參考文獻) | Combined Code. 1998. The London Stock Exchange Limited. UK. | zh_TW |
| dc.relation.reference (參考文獻) | Ettredge, M. L., S. Y. Kwon, D. B. Smith, and P. A. Zarowin. 2005. The impact of SFAS No.131 business segment data on the market’s ability to anticipate future earnings. The Accounting Review 80: 773-804. | zh_TW |
| dc.relation.reference (參考文獻) | Financial Accounting Standard Board (FASB). 1975. Financial Reporting for Segment of a Business Enterprise. Statement of Financial Accounting Standards No.14. Stamford, CT: FASB. | zh_TW |
| dc.relation.reference (參考文獻) | . 1997. Disclosure about Segment of an Enterprise and Related Information. Statement of Financial Accounting Standards No.131. Norwalk, CT: FASB. | zh_TW |
| dc.relation.reference (參考文獻) | Francis, J. 1976. Investment: Analysis and management. McGraw-Hill Inc.: 319. | zh_TW |
| dc.relation.reference (參考文獻) | , and K. Shipper, 1999. Have financial statement lost their relevance? Journal of Accounting Research 37(Autumn): 319-352. | zh_TW |
| dc.relation.reference (參考文獻) | Gordon, E. A., E. Henry. 2005. Related party transactions and earnings management. Working paper. Rutgers University. | zh_TW |
| dc.relation.reference (參考文獻) | Hamada, R. S. 1969. Portfolio analysis, market equilibrium and corporation finance. Journal of Finance 24(March): 13-31. | zh_TW |
| dc.relation.reference (參考文獻) | Hope, O. H. 2004. The effect of SFAS 131 geographic segment disclosures on the valuation of foreign earnings. Working paper. University of Toronto. | zh_TW |
| dc.relation.reference (參考文獻) | Institute of Chartered Accountants in England & Wales(ICAEW). 1997. Financial reporting of risk: Proposals for a statement of business risk. UK. | zh_TW |
| dc.relation.reference (參考文獻) | Jorgensen B.N., and M. T. Kirschenheiter. 2003. Discretionary risk disclosures. The Accounting Review 78(April): 449-469 | zh_TW |
| dc.relation.reference (參考文獻) | Jorion, P. 1997. Value at risk: The new benchmark for controlling market risk. Chicago: Irwin. | zh_TW |
| dc.relation.reference (參考文獻) | . 2002. How informative are value-at-risk disclosures? The Accounting Review 77(October): 911-931 | zh_TW |
| dc.relation.reference (參考文獻) | Kinney, W. Jr. 1971. Predicting earnings: Entity versus sub-entity data. Journal of Accounting Research (Spring): 127-136. | zh_TW |
| dc.relation.reference (參考文獻) | Knight, R. F., and J. F. Affleck-Graves. 1986. The impact of disclosure requirements on the systematic risk of south African companies. Journal of Business Finance and Accounting 13(Spring) :87-93. | zh_TW |
| dc.relation.reference (參考文獻) | Kochanek and R. Frank.1974. Segmental financial disclosure by diversified firms and security prices. The Accounting Review 49: 245. | zh_TW |
| dc.relation.reference (參考文獻) | Kohlbeck, M. and B. Mayhew. 2004. Agency cost, contracting and related party transactions. Working paper. University of Wisconsin—Madison. | zh_TW |
| dc.relation.reference (參考文獻) | , . 2004. Related party transactions. Working paper. University of Wisconsin—Madison. | zh_TW |
| dc.relation.reference (參考文獻) | Mensah, Y. M. 1992. Adjusted accounting beta, operating leverage and financial leverage as determinants of market beta: A synthesis and empirical evaluation. Review of Quantitative Finance and Accounting 2(June): 187-203. | zh_TW |
| dc.relation.reference (參考文獻) | Myers, S. C. 1997. The relation between real and financial measure of risk and return. Forthcoming in J. Bicksler and I. Friend, eds. Studies in Risk and Return. Cambridge: Ballinger Publishing Company. | zh_TW |
| dc.relation.reference (參考文獻) | Prodhan, B. K. 1986. Geographical segment disclosure and multinational risk profile. Journal of Business Finance and Accounting 13(Spring): 15-37. | zh_TW |
| dc.relation.reference (參考文獻) | , and M. C. Harris. 1989. Systematic risk and the discretionary disclosure of geographical segments: An empirical investigation of US multinationals. Journal of Business Finance & Accounting 16(Autumn): 467. | zh_TW |
| dc.relation.reference (參考文獻) | Sharp, W. F., J. Linter, and J. Mossin. 1965. The valuation of risky assets and the selection of risky investments in stock portfolios and capital budgets. Review of Economics and Statistics 47(February): 13-37. | zh_TW |
| dc.relation.reference (參考文獻) | Street, D., N. Nichols, and S. Gray. 2000. Segment disclosure under SFAS No.131: Has business segment reporting improved? Accounting Horizon 14(September): 259-285. | zh_TW |
| dc.relation.reference (參考文獻) | Reeb, D. M., C. Y. Kwok, and H. Y. Baek. 1998. Systematic risk of the multinational corporation. Journal of International Business Studies 29: 263-279. | zh_TW |
