dc.contributor.advisor | 詹凌菁 | zh_TW |
dc.contributor.author (Authors) | 張明芬 | zh_TW |
dc.creator (作者) | 張明芬 | zh_TW |
dc.date (日期) | 2010 | en_US |
dc.date.accessioned | 29-Sep-2011 16:38:59 (UTC+8) | - |
dc.date.available | 29-Sep-2011 16:38:59 (UTC+8) | - |
dc.date.issued (上傳時間) | 29-Sep-2011 16:38:59 (UTC+8) | - |
dc.identifier (Other Identifiers) | G0098353019 | en_US |
dc.identifier.uri (URI) | http://nccur.lib.nccu.edu.tw/handle/140.119/50777 | - |
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) | 98353019 | zh_TW |
dc.description (描述) | 99 | zh_TW |
dc.description.abstract (摘要) | 本研究從代理理論及現金政策觀點,探討家族企業與非家族企業在股利政策上之異同,並進一步分析市占率之影響。本研究就三個不同層面來分析家族特性對股利政策之影響,實證結果發現家族企業和非家族企業在現金股利、股票股利政策之選擇上,有所不同。相較於非家族企業,家族企業較不會發放、發放較少現金股利及股票股利,且較不會增加現金股利,且若家族企業市占率愈低時,較不會發放、發放較少、較不會增加現金股利及股票股利。 | zh_TW |
dc.description.abstract (摘要) | We investigate whether there is any difference between family and non-family firms on dividend policy. Consistent with my predictions, the results indicate that family firms are generally different from non-family firms in both cash and stock dividend policies. We find that family firms are less likely to pay dividends and tend to pay less dividends. Also, family firms are less likely to increase cash dividends. These findings are more pronounced when family firms have less market share. | en_US |
dc.description.tableofcontents | 第壹章 緒論 1一 研究動機與目的 1二 研究問題 4三 研究架構與流程 5第貳章 文獻探討 7第一節 家族企業 7一 家族企業之定義 7二 家族企業之代理問題 11三 家族企業董事會特性 12第二節 股利政策 14一 股利政策相關理論 14二 影響股利政策之原因 16三 家族企業之股利政策 18第參章 研究方法 20第一節 研究假說 20第二節 變數衡量與模型建立 23第三節 實證模型 28第四節 研究期間與樣本選取 34一 研究期間 34二 樣本選取過程及標準 34三 樣本產業分布情形 36第肆章 實證結果分析 38第一節 敘述性統計分析 38第二節 多元迴歸分析結果 46第三節 額外測試 65第伍章 研究結論、限制與建議 73第一節 研究結論 73第二節 研究限制 75第三節 研究建議 76參考文獻 77 | zh_TW |
dc.language.iso | en_US | - |
dc.source.uri (資料來源) | http://thesis.lib.nccu.edu.tw/record/#G0098353019 | en_US |
dc.subject (關鍵詞) | 家族企業 | zh_TW |
dc.subject (關鍵詞) | 股利政策 | zh_TW |
dc.subject (關鍵詞) | 競爭環境 | zh_TW |
dc.subject (關鍵詞) | family business | en_US |
dc.subject (關鍵詞) | dividend policy | en_US |
dc.subject (關鍵詞) | competitive environment | en_US |
dc.title (題名) | 家族企業與股利發放政策之研究 | zh_TW |
dc.title (題名) | Family firms and dividend policy | en_US |
dc.type (資料類型) | thesis | en |
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