| dc.contributor.advisor | 金成隆 | zh_TW |
| dc.contributor.author (Authors) | 蘇淑慧 | zh_TW |
| dc.creator (作者) | 蘇淑慧 | zh_TW |
| dc.date (日期) | 2007 | en_US |
| dc.date.accessioned | 11-Sep-2009 17:40:03 (UTC+8) | - |
| dc.date.available | 11-Sep-2009 17:40:03 (UTC+8) | - |
| dc.date.issued (上傳時間) | 11-Sep-2009 17:40:03 (UTC+8) | - |
| dc.identifier (Other Identifiers) | G0923535051 | en_US |
| dc.identifier.uri (URI) | https://nccur.lib.nccu.edu.tw/handle/140.119/30324 | - |
| dc.description (描述) | 博士 | 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) | 92353505 | zh_TW |
| dc.description (描述) | 96 | zh_TW |
| dc.description.abstract (摘要) | 本研究旨在探討家族公司與非家族公司在財務報表重編及法人說明會上之差異；其次，考慮家族公司本身亦存在差異性，因此進一步將家族公司按其聲譽或誠信之好壞予以分群，以檢測聲譽或誠信較差(好)之公司相較於其他家族公司在財務報表重編及法人說明會上是否具有差異。另外，本研究也探討過去受到高度重視的兩種代理問題（管理階層與股東間的傳統代理問題，控制股東與小股東間的核心代理問題）對於公司財務報表重編及召開法人說明會可能性之相對影響程度。在財務報表重編之衡量上，除了考慮發生重編的可能性外，更進一步衡量重編之嚴重程度。相較於其他家族企業之研究將家族公司視為同一族群，本研究之最大貢獻在於考慮家族公司可能具有聲譽上之異質性，而此一異質性會造成家族公司在財務報表品質及自願性揭露上之差異。本研究有下列發現：(1)相較於非家族公司而言，家族公司發生財務報表重編事件之可能性並未較高，然而誠信或社會觀感較差之家族公司相較於其他家族公司比較容易發生財務報表重編事件；(2)雖然家族公司召開法人說明會可能性較高、召開頻率也較多，然而進一步將家族公司分組後，發現聲譽或誠信較差之家族公司較其他家族公司傾向不召開法人說明會且召開頻率亦較低；(3)當公司存在兩種代理問題時，不論是單獨存在或是同時存在，皆會增加財務報表重編之可能性；(4)單獨存在傳統代理問題並不影響公司自願性揭露之意願，然而當公司採用控制權擴增機制時，則會降低公司召開法人說明會之意願與召開之頻率。 | zh_TW |
| dc.description.tableofcontents | 第一章 前言………………………………………………………………1 第一節 研究動機與目的…………………………………………………1 第二節 研究貢獻…………………………………………………………6 第二章 文獻回顧…………………………………………………………9 第一節 代理問題與公司治理……………………………………………9 第二節 財務報表重編文獻...............................13 第三節 法人說明會相關文獻………………………………………….15 第四節 盈餘品質與公司治理……………………………………….…17 第三章 研究方...................................................19 第一節 假說發展......................................19 第二節 傳統代理問題與核心代理問題之衡量….…………………… 25 第三節 研究設計………………………………………………………..27 第四章 財務報表重編實證結果............................39 第一節 樣本選擇與敘述統計量……………………………… ……… 39 第二節 家族公司與財務報表重編…....………………………………47 第三節 家族公司與財務報表重編嚴重性………………………… … 50 第四節 代理問題與財務報表重編…………………………………… .59 第五節 敏感性測試……………………………………………………..64 第五章 法人說明會實證結果..............………………… ...71 第一節 樣本選擇與敘述統計量………………………………………..71 第二節 家族公司與法人說明會…....…………………………………77 第三節 代理問題與法人說明會………………………………………..81 第四節 敏感性測試…………………………………………………… .83 第六章 結論………………………………………………………………88 參考文獻…………………………………………………………………….91 | zh_TW |
| dc.language.iso | en_US | - |
| dc.source.uri (資料來源) | http://thesis.lib.nccu.edu.tw/record/#G0923535051 | en_US |
| dc.subject (關鍵詞) | 家族公司 | zh_TW |
| dc.subject (關鍵詞) | 財務報表重編 | zh_TW |
| dc.subject (關鍵詞) | 法人說明會 | zh_TW |
| dc.subject (關鍵詞) | 代理問題 | zh_TW |
| dc.subject (關鍵詞) | 家族聲譽 | zh_TW |
| dc.title (題名) | 家族企業暨代理問題於財務報表重編及法人說明會之研究 | zh_TW |
| dc.type (資料類型) | thesis | en |
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