| dc.contributor.advisor | 張清福 | zh_TW |
| dc.contributor.author (Authors) | 郭心怡 | zh_TW |
| dc.creator (作者) | 郭心怡 | zh_TW |
| dc.date (日期) | 2007 | en_US |
| dc.date.accessioned | 18-Sep-2009 09:07:57 (UTC+8) | - |
| dc.date.available | 18-Sep-2009 09:07:57 (UTC+8) | - |
| dc.date.issued (上傳時間) | 18-Sep-2009 09:07:57 (UTC+8) | - |
| dc.identifier (Other Identifiers) | G0094353056 | en_US |
| dc.identifier.uri (URI) | https://nccur.lib.nccu.edu.tw/handle/140.119/34250 | - |
| 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) | 94353056 | zh_TW |
| dc.description (描述) | 96 | zh_TW |
| dc.description.abstract (摘要) | 家族企業約佔我國上市公司的80.63％，其管理權與經營權多掌握在同一家族中，家族對企業有很大的影響力。本研究探討家族企業與非家族企業多角化程度與董監質押比例之高低跟盈餘管理之關聯性。本研究以我國1997年至2006年底之上市公司為樣本，實證結果發現：(1)家族企業較非家族企業從事盈餘管理的可能性為高；(2)當公司多角化經營程度越高時，公司有較大之誘因進行盈餘管理之行為，然而當公司為家族企業且其多角化程度越高時，反而會降低家族企業盈餘管理可能性；(3)家族企業樣本中，多角化經營程度高低，與家族企業是否從事盈餘管理並無顯著之關係；(4)公司非相關多角化經營之高低，與家族企業是否從事盈餘管理，並無顯著之關係；(5)公司董監事質押比率之高低，與家族企業是否從事盈餘管理，並無顯著之關係。 | zh_TW |
| dc.description.abstract (摘要) | Family firms take about 81% of the listed firms in Taiwan. This study investigates the relation between business diversification and earnings management and that between stock pledge of directors and earnings management under the family-firms/non-family -firms setting. Based on the sample of firms listed in Taiwan during 1997-2006, the empirical results show that the family companies are more apt to manipulate earnings than the non-family companies. The higher the degree of diversification, the more the companies are apt to manipulate the earnings. However, neither unrelated diversification nor stock pledge of directors is related to earning management. Contrast to non-families, well-diversified family companies may decrease the possibility of earnings management, but taking family companies as a sample, diversification is not associated with earnings management. | 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 5第二章 文獻探討 7 第一節 家族企業 7 第二節 代理理論 12 第三節 盈餘管理 15 第四節 企業多角化 27第三章 研究方法 32 第一節 研究假說 32 第二節 研究對象與資料來源 37 第三節 變數衡量與定義 39第四章 實證結果與分析 48 第一節 樣本敘述性統計分析 48 第二節 實證結果分析 57第五章 研究結論與建議 64 第一節 研究結論 64 第二節 研究限制 65 第三節 研究建議 66參考文獻 67中文部分 67英文部分 69 | zh_TW |
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| dc.language.iso | en_US | - |
| dc.source.uri (資料來源) | http://thesis.lib.nccu.edu.tw/record/#G0094353056 | en_US |
| dc.subject (關鍵詞) | 盈餘管理 | zh_TW |
| dc.subject (關鍵詞) | 家族企業 | zh_TW |
| dc.subject (關鍵詞) | 多角化 | zh_TW |
| dc.subject (關鍵詞) | 董監質押 | zh_TW |
| dc.subject (關鍵詞) | Earnings management | en_US |
| dc.subject (關鍵詞) | Family companies | en_US |
| dc.subject (關鍵詞) | Diversification | en_US |
| dc.subject (關鍵詞) | Stock pledge of directors | en_US |
| dc.title (題名) | 家族企業多角化經營程度、股權質押比例與盈餘管理之關聯性研究 | zh_TW |
| dc.type (資料類型) | thesis | en |
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