| dc.contributor.advisor | 張清福 | zh_TW |
| dc.contributor.author (作者) | 張媛婷 | zh_TW |
| dc.creator (作者) | 張媛婷 | zh_TW |
| dc.date (日期) | 2006 | en_US |
| dc.date.accessioned | 11-九月-2009 17:27:06 (UTC+8) | - |
| dc.date.available | 11-九月-2009 17:27:06 (UTC+8) | - |
| dc.date.issued (上傳時間) | 11-九月-2009 17:27:06 (UTC+8) | - |
| dc.identifier (其他 識別碼) | G0094353044 | en_US |
| dc.identifier.uri (URI) | https://nccur.lib.nccu.edu.tw/handle/140.119/30205 | - |
| 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) | 94353044 | zh_TW |
| dc.description (描述) | 95 | zh_TW |
| dc.description.abstract (摘要) | 本研究利用離散時間涉險模型，分析台灣上市公司之多角化程度、公司治理與財務危機之關係。本研究分為三階段逐步加入多角化程度變數、公司治理與多角化程度之交叉相乘項及控制變數。首先探討相關或非相關多角化程度是否與公司發生財務危機之可能性具有關聯性。接著納入公司治理之考量，探究公司治理、相關或非相關多角化程度與公司發生財務危機可能性間之關係。 實證結果顯示，無論是相關多角化或是非相關多角化均可顯著降低公司發生財務危機之可能性。當納入公司治理之考量後，實證結果顯示，當公司的董監質押比率、控制股東持股比率、關係人進貨比率、關係人融資比率、席次控制比率、董事席次等6項公司治理指標愈差時，公司的相關多角化程度愈高，發生財務危機的可能性也會提高；而當公司的控制股東持股比率、關係人進貨比率、關係人融資比率、席次控制比率、董事席次等5項公司治理指標愈差時，公司的非相關多角化程度愈高，發生財務危機的可能性也會愈高。 | zh_TW |
| dc.description.abstract (摘要) | This study employs discrete-time hazard model to investigate how the distress-diversification sensitivity is moderated depending on the level of corporate governance in nested models which sequentially incorporate diversification and then corporate governance as a moderator. The findings show that diversification reduces the possibility of financial distress while corporate governance moderates the diversification effect on financial distress. | en_US |
| dc.description.tableofcontents | 圖目錄 VI 表目錄 VII 壹、前言 1 第一節 研究動機及目的 1 第二節 研究問題 4 第三節 研究流程 5 貳、文獻探討 7 第一節 財務危機 7 一、財務危機之定義 7 二、財務危機預警模型相關文獻 11 第二節 公司治理與企業價值 15 第三節 多角化 18 一、多角化的定義 18 二、多角化衡量指標 19 三、多角化與企業價值相關文獻 21 參、研究方法 23 第一節 研究假說 23 第二節 研究方法 -- 離散時間涉險模型 27 第三節 解釋變數與研究模型 29 一、解釋變數 29 二、研究模型 32 第四節 研究對象及資料來源 36 一、研究對象 36 二、研究資料來源 36 三、研究樣本選取標準 37 肆、實證結果與分析 39 第一節 樣本敘述性統計分析 39 第二節 實證結果分析 42 一、相關多角化部分 42 二、非相關多角化部分 44 第三節 模型ROC（RECEIVER OPERATING CHARACTERISTIC）曲線 51 伍、研究結論與建議 54 第一節 研究結論 54 第二節 研究限制 56 第三節 研究建議 57 附錄一 臺灣證券交易所股份有限公司營業細則 59 參考文獻 68 | zh_TW |
| dc.language.iso | en_US | - |
| dc.source.uri (資料來源) | http://thesis.lib.nccu.edu.tw/record/#G0094353044 | en_US |
| dc.subject (關鍵詞) | 多角化 | zh_TW |
| dc.subject (關鍵詞) | 公司治理 | zh_TW |
| dc.subject (關鍵詞) | 財務危機 | zh_TW |
| dc.subject (關鍵詞) | 離散時間涉險分析 | zh_TW |
| dc.subject (關鍵詞) | Diversification | en_US |
| dc.subject (關鍵詞) | Corporate Governance | en_US |
| dc.subject (關鍵詞) | Financial Distress | en_US |
| dc.subject (關鍵詞) | Discrete-time Hazard Model | en_US |
| dc.title (題名) | 多角化經營、公司治理與財務危機 | zh_TW |
| dc.title (題名) | Diversification, Corporate Governance, and Financial Distress | en_US |
| dc.type (資料類型) | thesis | en |
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