| dc.contributor.advisor | 梁嘉紋 | zh_TW |
| dc.contributor.author (Authors) | 賴璟昱 | zh_TW |
| dc.creator (作者) | 賴璟昱 | zh_TW |
| dc.date (日期) | 2010 | en_US |
| dc.date.accessioned | 29-Sep-2011 16:39:00 (UTC+8) | - |
| dc.date.available | 29-Sep-2011 16:39:00 (UTC+8) | - |
| dc.date.issued (上傳時間) | 29-Sep-2011 16:39:00 (UTC+8) | - |
| dc.identifier (Other Identifiers) | G0098353023 | en_US |
| dc.identifier.uri (URI) | http://nccur.lib.nccu.edu.tw/handle/140.119/50778 | - |
| 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) | 98353023 | zh_TW |
| dc.description (描述) | 99 | zh_TW |
| dc.description.abstract (摘要) | 本研究主要探討公司國際化程度及公司治理對管理當局自願性盈餘預測行為之影響，而本研究係以2009年公布之美國S&P 500公司作為研究對象，研究期間為2002年至2007 年。實證結果顯示：(1)企業國際化程度與管理當局揭露自願性盈餘預測之意願無顯著關聯性；(2)企業國際化程度越高，管理當局自願性盈餘預測之準確性越高；(3)企業國際化程度越高的情形下，公司治理之良窳與管理當局自願性盈餘預測間無顯著關聯性；(4)企業國際化程度越高，公司治理機制越良好，管理當局自願性盈餘預測準確性越高。 | zh_TW |
| dc.description.abstract (摘要) | This study investigates the effects of internalization and corporate governance on voluntary management earnings forecasts. Based on a sample of 2009 S&P 500 companies spanning from 2002 and 2007, I do not find the issuance of voluntary management earnings forecasts to be related with the degree of internalization and the quality of corporate governance. However, the empirical results indicate that theaccuracy of management earnings forecasts is positively associated with the degree of internalization and the quality of corporate governance. | en_US |
| dc.description.tableofcontents | 目錄 i圖表目錄 ii第壹章 緒論 1第一節 研究動機與目的 1第二節 研究問題 3第三節 研究架構 4第貳章 文獻探討 6第一節 管理當局自願性盈餘預測之相關文獻 6第二節 國際化之相關文獻 12第三節 公司治理之相關文獻 15第參章 研究方法 19第一節 研究假說 19第二節 變數衡量與模型建立 21第三節 實證模型 30第四節 研究期間與樣本選取 33第肆章 實證結果與分析 38第一節 敘述性統計分析 38第二節 多元迴歸分析 45第三節 額外測試 52第伍章 研究結論與建議 62第一節 研究結論 62第二節 研究貢獻 64第三節 研究限制 65第四節 研究建議 66參考文獻 67 | zh_TW |
| dc.language.iso | en_US | - |
| dc.source.uri (資料來源) | http://thesis.lib.nccu.edu.tw/record/#G0098353023 | en_US |
| dc.subject (關鍵詞) | 國際化 | zh_TW |
| dc.subject (關鍵詞) | 公司治理 | zh_TW |
| dc.subject (關鍵詞) | 自願性盈餘預測 | zh_TW |
| dc.subject (關鍵詞) | internationalization | en_US |
| dc.subject (關鍵詞) | corporate governance | en_US |
| dc.subject (關鍵詞) | management earnings forecast | en_US |
| dc.title (題名) | 國際化、公司治理與自願性盈餘預測之關聯性 | zh_TW |
| dc.title (題名) | Internationalization, corporate governance, and voluntary management earnings forecasts | en_US |
| dc.type (資料類型) | thesis | en |
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