| dc.contributor.advisor | 陳錦烽 | zh_TW |
| dc.contributor.author (Authors) | 林柏全 | zh_TW |
| dc.creator (作者) | 林柏全 | zh_TW |
| dc.date (日期) | 2002 | en_US |
| dc.date.accessioned | 2009-09-18 | - |
| dc.date.available | 2009-09-18 | - |
| dc.date.issued (上傳時間) | 2009-09-18 | - |
| dc.identifier (Other Identifiers) | G0090353037 | en_US |
| dc.identifier.uri (URI) | https://nccur.lib.nccu.edu.tw/handle/140.119/34196 | - |
| 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) | 90353037 | zh_TW |
| dc.description (描述) | 91 | zh_TW |
| dc.description.abstract (摘要) | 1997年亞洲發生金融風暴後，國內亦發生多起企業舞弊案件，再加上2001年底美國大型公司會計醜聞案，公司所揭露的資訊是否仍為投資人所相信，似乎存有許多問號，加強公司治理機制應是一個較佳的解決方案，也逐漸為世界各國所重視。本研究以董監事會特性做為衡量公司治理機制良窳的代理變數，探討其與財務預測準確性之關聯性為何。本研究以曾發佈民國九十年及九十一年強制性財務預測之上市公司為樣本，實證結果發現，當公司控制股東佔全體董事席次之比例愈高、次大股東佔全體董事席次之比例愈低、次大股東佔全體監察人席次之比例愈低、董事及監察人異動之比例愈高、公司有參與管理的情形、公司沒有獨立監察人的存在以及總經理發生異動時，公司所發佈之財務預測愈不準確，且其更新幅度愈大。 | zh_TW |
| dc.description.abstract (摘要) | Since the Asia financial crisis in 1997, there were much fraudulence of the listed companies in Taiwan. Then in the United States, Enron and Xerox were suffered from scandals in 2001. Do investors still believe the information companies disclose? We never know. But one way to recover the belief of investors is to reinforce the corporate governance mechanism and many countries have placed importance on it. Using the characteristics of board of directors and supervisors as the proxy of corporate governance mechanism, this paper examines the relationship between the characteristics of board of directors and supervisors and the financial forecast accuracy.The research data are collected from listed companies that have released the financial forecast in 2001 and 2002. The empirical result suggests the larger proportion of board seats the controlling shareholders hold, the smaller proportion of board seats and supervisor seats the secondary major shareholders hold, the higher rate of changes of directors and supervisors, participation in management, no independent supervisor and the change of CEO would lead the financial forecast less accurate and the range of renewal larger. | en_US |
| dc.description.tableofcontents | 第一章 緒論………………………………………………….………...1第一節 研究動機與目的…………………………………………...1第二節 研究問題…………………………………………………...4第三節 研究流程…………………………………………………...4第二章 文獻探討………………………………………………………6第一節 公司治理簡介……………………………………………...6第二節 影響公司治理機制優劣因素……………………………...9第三節 財務預測準確度………………………………………….16第三章 研究方法……………………………………………………..19第一節 研究假說………………………………………………….19第二節 變數定義與衡量………………………………………….25第三節 樣本選取與資料來源…………………………………….29第四節 資料分析方法…………………………………………….30第四章 實證結果與分析……………………………………………..32第一節 敘述性統計分析………………………………………….32第二節 董監事會特性與財務預測準確度之關聯……………….42第三節 董監事會特性與財務預測更新幅度之關聯…………….52第五章 結論與建議…………………………………………………..62第一節 研究結論與建議………………………………………….62第二節 研究限制………………………………………………….69參考文獻………………………………………………………………..70 | zh_TW |
| dc.format.extent | 8994 bytes | - |
| dc.format.extent | 10450 bytes | - |
| dc.format.extent | 12238 bytes | - |
| dc.format.extent | 12739 bytes | - |
| dc.format.extent | 16826 bytes | - |
| dc.format.extent | 33907 bytes | - |
| dc.format.extent | 40723 bytes | - |
| dc.format.extent | 107540 bytes | - |
| dc.format.extent | 22879 bytes | - |
| dc.format.extent | 18520 bytes | - |
| dc.format.mimetype | application/pdf | - |
| dc.format.mimetype | application/pdf | - |
| dc.format.mimetype | application/pdf | - |
| dc.format.mimetype | application/pdf | - |
| dc.format.mimetype | application/pdf | - |
| dc.format.mimetype | application/pdf | - |
| dc.format.mimetype | application/pdf | - |
| dc.format.mimetype | application/pdf | - |
| dc.format.mimetype | application/pdf | - |
| dc.format.mimetype | application/pdf | - |
| dc.language.iso | en_US | - |
| dc.source.uri (資料來源) | http://thesis.lib.nccu.edu.tw/record/#G0090353037 | en_US |
| dc.subject (關鍵詞) | 公司治理 | zh_TW |
| dc.subject (關鍵詞) | 財務預測 | zh_TW |
| dc.subject (關鍵詞) | 董監事會特性 | zh_TW |
| dc.subject (關鍵詞) | Corporate governance | en_US |
| dc.subject (關鍵詞) | Financial forecast | en_US |
| dc.subject (關鍵詞) | Characteristic of board of directors and supervisors | en_US |
| dc.title (題名) | 董監事會特性與強制性財務預測準確性之關聯性研究 | 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) | 宋義德，1996，管理當局自願性財務預測準確性與資訊內涵之研究，政治大學會計學研究所未出版碩士論文。 | zh_TW |
| dc.relation.reference (參考文獻) | 李啟賢，2002，我國公司治理政策之發展與現況(上)─以政府角度觀察，實用月刊，第325期(1月)：36-43。 | zh_TW |
| dc.relation.reference (參考文獻) | 李啟賢，2002，我國公司治理政策之發展與現況(下)─以政府角度觀察，實用月刊，第326期(2月)：68-74。 | zh_TW |
| dc.relation.reference (參考文獻) | 余明鳳，1995，財務預測公告對股票價格的影響，淡江大學金融研究所未出版碩士論文。 | zh_TW |
| dc.relation.reference (參考文獻) | 余朝權、楊碧雲，1996，強制性財務預測準確度之影響因素分析，輔仁管理評論，第三卷第一期：1-28。 | zh_TW |
| dc.relation.reference (參考文獻) | 林佐陵，1995，市場對經理人員盈餘預測辨視能力之探討，中正大學會計學研究所未出版碩士論文。 | zh_TW |
| dc.relation.reference (參考文獻) | 林佳鴻，2000，強制性財務預測準確度分析及其與董事會組成結構之關聯性研究，東吳大學會計學研究所未出版碩士論文。 | zh_TW |
| dc.relation.reference (參考文獻) | 林美花，2001，董事會與公司監理之美國經驗，會計研究月刊，第187期(6月)：130-136。 | zh_TW |
| dc.relation.reference (參考文獻) | 林靜香，1994，我國財務預測公告資訊內涵之研究，政治大學會計學研究所未出版碩士論文。 | zh_TW |
| dc.relation.reference (參考文獻) | 林柄滄，2002，從公司法修正談我國公司治理機制之強化，內部稽核，第38期(2月)：23-27。 | zh_TW |
| dc.relation.reference (參考文獻) | 林秀玉，2002，公司法修正後對公司治理之影響，內部稽核，第38期(2月)：39-43。 | zh_TW |
| dc.relation.reference (參考文獻) | 周行一，2002，公司治理事關存亡，遠見雜誌，第190期(4月)。 | zh_TW |
| dc.relation.reference (參考文獻) | 柯承恩，2000，我國公司監理體系之問題與改進建議(上)，會計研究月刊，第173期(4月)：75-81。 | zh_TW |
| dc.relation.reference (參考文獻) | 柯承恩，2000，我國公司監理體系之問題與改進建議(下)，會計研究月刊，第174期(5月)：79-83。 | zh_TW |
| dc.relation.reference (參考文獻) | 柯承恩，2002，公司監理與會計專業發展座談會紀實，會計研究月刊，第194期(1月)：109-120。 | zh_TW |
| dc.relation.reference (參考文獻) | 柯承恩、李存修、葉銀華，2002，公司治理與評等系統，台北：商智文化。 | zh_TW |
| dc.relation.reference (參考文獻) | 許盟，2000，我國董事會結構與自願性盈餘預測行為之研究，政治大學會計學研究所未出版碩士論文。 | zh_TW |
| dc.relation.reference (參考文獻) | 童雅玲，2001，中國大陸公司治理結構之分析與探討，德明學報，第18期(12月)：13-27。 | zh_TW |
| dc.relation.reference (參考文獻) | 劉振岩，2002，公司法修正後對公司監理之影響，內部稽核，第38期(2月)：35-38。 | zh_TW |
| dc.relation.reference (參考文獻) | 劉振岩，2002，公司法修正後對公司監理之影響座談會紀實，內部稽核，第38期(2月)：45-50。 | zh_TW |
| dc.relation.reference (參考文獻) | 葉美玲，1997，影響管理當局與分析師盈餘預測相對準確性之因素”，中正大學會計學研究所未出版碩士論文。 | zh_TW |
| dc.relation.reference (參考文獻) | 陳子琦，1996，強制性財務預測資訊特質與內涵之研究，政治大學會計學研究所未出版碩士論文。 | zh_TW |
| dc.relation.reference (參考文獻) | 陳文彬，2002，2001年台灣上市上櫃公司內部高層權責劃分及內部控制狀況研析─公司治理與上市上櫃公司內部控制之探討(上)，實用月刊，第326期(2月)：92-97。 | zh_TW |
| dc.relation.reference (參考文獻) | 陳文彬，2002，2001年台灣上市上櫃公司內部高層權責劃分及內部控制狀況研析─公司治理與上市上櫃公司內部控制之探討(下)，實用月刊，第327期(3月)：69-74。 | zh_TW |
| dc.relation.reference (參考文獻) | 陳建樺，1997，管理當局自願性盈餘預測揭露行為之時點分析，政治大學會計學研究所未出版碩士論文。 | zh_TW |
| dc.relation.reference (參考文獻) | 蘇勇儒，1996，管理當局與財務分析師財務預測相對準確性之比較，東吳大學會計學研究所未出版碩士論文。 | zh_TW |
| dc.relation.reference (參考文獻) | 謝文馨，1999，家族企業管制機制與盈餘管理之研究，東吳大學會計研究所未出版之碩士論文。 | zh_TW |
| dc.relation.reference (參考文獻) | 英文部分 | zh_TW |
| dc.relation.reference (參考文獻) | Alkhafaji, A. F. 1990. Restructuring American corporations: causes, effects, and implications. Quorum Books: Westport, Conn. | zh_TW |
| dc.relation.reference (參考文獻) | Bamber, L. S. and Y. S. Cheon. 1998. Discretionary management earnings forecast disclosures: Antecedents and outcomes associated with forecast venue and forecast specificity choices. Journal of Accounting Research 36：167-190. | zh_TW |
| dc.relation.reference (參考文獻) | Beasley , M.S. 1996. An empirical analysis of the relation between the board of directors composition and financial statement fraud. The Accounting Review (October): 443-465. | zh_TW |
| dc.relation.reference (參考文獻) | Berle, A., and G. Means. 1932. The modern corporation and private property. MacMilian, New York, N.Y. | zh_TW |
| dc.relation.reference (參考文獻) | Brickley, J.,Coles ,J.,Terry,R.L. 1994. Outiside directors and the adoption of poison pills. Journal of Financial Economics 35：371-390. | zh_TW |
| dc.relation.reference (參考文獻) | Cadbury, A. 1999. What are the trends in corporate governance? How will they impact your company? Long Range Planning Journal 32:12-19. | zh_TW |
| dc.relation.reference (參考文獻) | Claessens, S., S. Djankov, and L. H. P. Lang. 2000. The Separation of | zh_TW |
| dc.relation.reference (參考文獻) | Ownership and Control in East Asian Corporation. Journal of Financial | zh_TW |
| dc.relation.reference (參考文獻) | Economics 58：81-112. | zh_TW |
| dc.relation.reference (參考文獻) | Claessens, S., S. Djankov, J. Fan, and H. P. Lang. 2002. Disentangling the | zh_TW |
| dc.relation.reference (參考文獻) | Incentive and Entrenchment Effects of Large Shareholdings. Journal of | zh_TW |
| dc.relation.reference (參考文獻) | Finance, forthcoming. | zh_TW |
| dc.relation.reference (參考文獻) | Fama, E.F. 1980. Agency problems and the theory of the firm. Journal of Political Economy 88: 288-307. | zh_TW |
| dc.relation.reference (參考文獻) | Fosberg, R. 1989. Outside directors and managerial monitoring. Akron Business and Economic Review 20：24-32. | zh_TW |
| dc.relation.reference (參考文獻) | Jelic, R.，B. Saadouni and R. Briston, 1998. The accuracy of earnings | zh_TW |
| dc.relation.reference (參考文獻) | forecasts in IPO prospectuses on the Kuala Lumpur Stock Exchange. | zh_TW |
| dc.relation.reference (參考文獻) | Accounting and Business Research (winter) 57-72. | zh_TW |
| dc.relation.reference (參考文獻) | Jensen, M. C., and W. H. Meckling. 1976. Theory of the firm: managerial behavior, agency costs and ownership structure. Journal of financial Economics 33: 305-360. | zh_TW |
| dc.relation.reference (參考文獻) | Jensen, M.C. and R. Ruback. 1983. The market for corporate control: the scientific evidence. Journal of Financial Economics 11: 5-50. | zh_TW |
| dc.relation.reference (參考文獻) | La Porta, R., F. Lopez-de-Silanes, A. Shleifer, and R. Vishny. 1998. Law and finance. Journal of Political Economy 106：1113-1155. | zh_TW |
| dc.relation.reference (參考文獻) | La Porta, R., F. Lopez-de-Silanes, and A. Shleifer. 1999. Corporate ownership around the world. Journal of Finance 54：471-517. | zh_TW |
| dc.relation.reference (參考文獻) | La Porta, R., F. Lopez-de-Silanes, A. Shleifer, R. Vishny. 2000. Investor protection and corporate governance. Journal of Financial Economics 58：3-27. | zh_TW |
| dc.relation.reference (參考文獻) | Morck, R., A. Shleifer , and R.W. Vishny. 1988. Management ownership and | zh_TW |
| dc.relation.reference (參考文獻) | market valuation：an empirical analysis. Journal of Financial Economics 20：293-315. | zh_TW |
| dc.relation.reference (參考文獻) | Organization for Economic Co-operation and Development. 1999. OECD principles of corporate governance, Washington D.C: OECD. | zh_TW |
| dc.relation.reference (參考文獻) | Rediker, K. J., and S. Anju. 1995. Boards of directors and substitution effects of alternative governance mechanisms. Strategic Management Journal 16: 85-99. | zh_TW |
| dc.relation.reference (參考文獻) | Roe, M.J. 1993. Some differences in corporate structure in Germany, Japan, and the United States. The Yale Law Journal 102: 1927-2003. | zh_TW |
| dc.relation.reference (參考文獻) | Shleifer, A. And R.W. Vishny. 1997 A survey of corporate governance. Journal of Finance 52: 737-783. | zh_TW |
| dc.relation.reference (參考文獻) | Whittington, G. 1993. Corporate governance and the regulation of financial reporting. Accounting and Business Research 23: 311-319. | zh_TW |
| dc.relation.reference (參考文獻) | Williamson, O.E. 1983. Organization form, residual claimants, and corporate control. Journal of Law & Economics 26: 351-366. | zh_TW |
| dc.relation.reference (參考文獻) | World Bank. 1999. Corporate governance: A framework for implementation- overview, Washington D.C: The World Bank. | zh_TW |
| dc.relation.reference (參考文獻) | Yeh, Y. H., T. S. Lee and T. Woidtke. 2001. Family Control and Corporate | zh_TW |
| dc.relation.reference (參考文獻) | Governance: Evidence from Taiwan. International Review of Finance 2：21-48. | zh_TW |
| dc.relation.reference (參考文獻) | Yermack, D. 1996. Higher market valuation of companies with a small board of | zh_TW |
| dc.relation.reference (參考文獻) | directors. Journal of Financial Economics 40: 185-211. | zh_TW |
