| dc.contributor.advisor | 郭弘卿 | zh_TW |
| dc.contributor.author (Authors) | 古婷婷 | zh_TW |
| dc.creator (作者) | 古婷婷 | zh_TW |
| dc.date (日期) | 2008 | en_US |
| dc.date.accessioned | 11-Sep-2009 17:32:32 (UTC+8) | - |
| dc.date.available | 11-Sep-2009 17:32:32 (UTC+8) | - |
| dc.date.issued (上傳時間) | 11-Sep-2009 17:32:32 (UTC+8) | - |
| dc.identifier (Other Identifiers) | G0096353033 | en_US |
| dc.identifier.uri (URI) | https://nccur.lib.nccu.edu.tw/handle/140.119/30254 | - |
| 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) | 96353033 | zh_TW |
| dc.description (描述) | 97 | zh_TW |
| dc.description.abstract (摘要) | 本研究以1999至2008年間國內上市公司為研究對象，觀察會計資訊品質對其募資決策之關聯性，並進一步探討會計資訊品質對於選擇舉債之企業的債務契約內容是否造成影響。 本研究參考Barth, Landsman and Lang (2008)，將會計資訊品質分為三個方面，以盈餘管理的程度、損失認列的及時性與價值攸關性作為衡量會計資訊品質之指標，進而個別分析其與企業之募資決策與債務契約內容之關聯性。 實證結果指出，盈餘管理的程度愈高、損失認列的及時性愈低或價值攸關性愈低之企業，愈有可能選擇舉債以募資；即會計資訊品質愈差之企業，愈有可能選擇舉債以募資。除此之外，盈餘管理的程度愈高或損失認列的及時性愈低之企業，其於債務契約內之借款利率水準愈高；即會計資訊品質愈差之企業，其所須負擔之借款利率愈高。再者，盈餘管理的程度愈高、損失認列的及時性愈低或價值攸關性愈低之企業，愈可能提供擔保品；即會計資訊品質愈差之企業，其於借款時愈可能被要求提供擔保品。 | zh_TW |
| dc.description.tableofcontents | 第壹章 緒論 1 第一節 研究動機與目的 1 第二節 研究貢獻 4 第三節 研究問題 5 第四節 研究架構 6 第貳章 文獻探討 8 第一節 會計資訊品質相關準則與公報 8 第二節 會計資訊品質相關文獻 16 第三節 會計資訊品質衡量指標相關文獻 18 第四節 企業募資決策與債務契約之相關文獻 26 第五節 會計資訊品質與企業募資決策關聯性之相關文獻 28 第六節 會計資訊品質與債務契約關聯性之相關文獻 30 第參章 研究設計 33 第一節 假說建立 33 第二節 變數定義與衡量 36 第三節 實證模型 48 第四節 研究方法 51 第五節 資料來源與處理 53 第肆章 實證結果與分析 55 第一節 敘述性統計分析 56 第二節 相關係數分析及VIF檢測 61 第三節 迴歸分析 67 第伍章 研究結論與建議 73 第一節 研究結論 73 第二節 研究限制 76 第三節 研究建議 77 參考文獻 78 | zh_TW |
| dc.language.iso | en_US | - |
| dc.source.uri (資料來源) | http://thesis.lib.nccu.edu.tw/record/#G0096353033 | en_US |
| dc.subject (關鍵詞) | 會計資訊品質 | zh_TW |
| dc.subject (關鍵詞) | 盈餘管理 | zh_TW |
| dc.subject (關鍵詞) | 募資決策 | zh_TW |
| dc.subject (關鍵詞) | 債務契約 | zh_TW |
| dc.title (題名) | 會計資訊品質與企業募資關聯性之研究 | zh_TW |
| dc.type (資料類型) | thesis | en |
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