| dc.contributor.advisor | 張清福 | zh_TW |
| dc.contributor.author (Authors) | 李珍瑩 | zh_TW |
| dc.creator (作者) | 李珍瑩 | zh_TW |
| dc.date (日期) | 2003 | en_US |
| dc.date.accessioned | 18-Sep-2009 09:00:22 (UTC+8) | - |
| dc.date.available | 18-Sep-2009 09:00:22 (UTC+8) | - |
| dc.date.issued (上傳時間) | 18-Sep-2009 09:00:22 (UTC+8) | - |
| dc.identifier (Other Identifiers) | G0091353016 | en_US |
| dc.identifier.uri (URI) | https://nccur.lib.nccu.edu.tw/handle/140.119/34207 | - |
| 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) | 91353016 | zh_TW |
| dc.description (描述) | 92 | zh_TW |
| dc.description.abstract (摘要) | 本文以La Porta 等人（1999）「最終控制權」的概念，來衡量控制股東之控制權與現金流量權的偏離情形，並以董監事持股質押比率來衡量董監事介入股市的程度，將之融入於Ohlson(1995)及Feltham and Ohlson(1995)動態線性資訊評價模式中，作為該評價模式之其他資訊項目，以探討除了超額盈餘、帳面價值等會計資訊外，公司治理因素在台灣是否具有評價攸關性。實證結果發現前後期超額盈餘相關且有持續性及預測相關性；超額盈餘及帳面價值等會計資訊能夠反應公司價值，是公司重要評價資訊；控制權與現金流量請求權偏離值與公司價值呈顯著負相關。亦即兩者偏離值越小，即控制權與現金流量請求權之偏離程度越大，公司價值越大，研究獲得與過去相關文獻研究中不同之異常現象；另外，在董監事介入股市方面，顯示董監事持股質押比率與股價兩者成負相關，但迴歸分析的結果並不顯著。整體來看，對台灣上市公司而言，本研究公司治理因素可為公司評價的重要增額資訊。 | zh_TW |
| dc.description.abstract (摘要) | Based on Ohlson (1995) and Feltham and Ohlson (1995) valuation models, this study examines the effects of corporate governance, in addition to abcdrmal earnings and book value, on firm value. The results indicate that the abcdrmal earnings have persistent and forecast relevance. Both abcdrmal earnings and equity book values are significantly relevant to firm value. Contrary to the literature, the corporate governance has negative effects on firm value. | en_US |
| dc.description.tableofcontents | 第一章 緒 論第一節 研究動機與目的第二節 研究問題第三節 研究架構第二章 文獻探討第一節 代理理論第二節 公司治理第三節 控制權與現金流量請求權偏離所造成的財富侵佔問題第四節 董監事股權質押與經營績效第三章 研究方法與研究方法第一節 研究假說之理論基礎第二節 研究假說與分析方法第三節 控制股東之衡量第四節 相關變數之衡量及定義第五節 資料來源及樣本選取第四章 實證結果與分析第一節 敘述性統計量第二節 相關係數分析第三節 迴歸結果分析第五章 結論與建議第一節 研究結論第二節 研究限制第三節 研究建議參考文獻 | zh_TW |
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| dc.format.mimetype | application/pdf | - |
| dc.language.iso | en_US | - |
| dc.source.uri (資料來源) | http://thesis.lib.nccu.edu.tw/record/#G0091353016 | en_US |
| dc.subject (關鍵詞) | 公司治理 | zh_TW |
| dc.subject (關鍵詞) | 偏離程度 | zh_TW |
| dc.subject (關鍵詞) | ohlson模式 | zh_TW |
| dc.subject (關鍵詞) | 質押比 | zh_TW |
| dc.title (題名) | 公司治理的價值攸關性 | zh_TW |
| dc.type (資料類型) | thesis | en |
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