| dc.contributor.advisor | 屠美亞 | zh_TW |
| dc.contributor.advisor | Twu, Mei Ya | en_US |
| dc.contributor.author (Authors) | 鄭蕙嬋 | zh_TW |
| dc.creator (作者) | 鄭蕙嬋 | zh_TW |
| dc.date (日期) | 2010 | en_US |
| dc.date.accessioned | 29-Sep-2011 16:47:45 (UTC+8) | - |
| dc.date.available | 29-Sep-2011 16:47:45 (UTC+8) | - |
| dc.date.issued (上傳時間) | 29-Sep-2011 16:47:45 (UTC+8) | - |
| dc.identifier (Other Identifiers) | G0098357018 | en_US |
| dc.identifier.uri (URI) | http://nccur.lib.nccu.edu.tw/handle/140.119/50822 | - |
| dc.description (描述) | 碩士 | zh_TW |
| dc.description (描述) | 國立政治大學 | zh_TW |
| dc.description (描述) | 財務管理研究所 | zh_TW |
| dc.description (描述) | 98357018 | zh_TW |
| dc.description (描述) | 99 | zh_TW |
| dc.description.abstract (摘要) | 本研究以台灣地區上市櫃或興櫃的企業聯貸案資料為研究對象，將其初次參與聯貸前後各五年的盈餘品質進行比較，研究聯貸契約中的財務限制條款，對企業盈餘管理行為的影響，以及銀行如何決定財務限制條款的設置及其設置後的效果。實證結果發現，貸款前的企業盈餘品質對於財務限制條款的設立無決定性的影響，聯貸特性及公司特性，如財務槓桿、債務成本及現金股息發放率，反而有較高的影響性，財務槓桿較高，債務成本較高或是現金股息發放率越低的企業，越有可能在聯貸契約中設有財務限制條款，因為其握有的自由現金流量較低。此外，研究發現貸款後的企業，財務限制條款的設置並不會致使其公司盈餘品質變差，反而有顯著的改善，說明聯貸案銀行角色能確實發揮其監督的功能，並以財務限制條款達到控制風險之效。 | zh_TW |
| dc.description.tableofcontents | 第壹章 緒論 1第一節 研究背景 1第二節 研究動機與目的 3第三節 研究架構 5第貳章 文獻探討 7第一節 聯貸契約限制條款簡介 7第二節 企業進行盈餘管理的誘因 10第二節 會計品質對金融機構及企業的影響 12第參章 研究方法 14第一節 研究假說 14第二節 研究方法 16第三節 資料來源與樣本篩選 21第肆章 實證結果 22第一節 敘述統計 22第二節 迴歸分析結果 29第伍章 結論與建議 32第一節 研究結論 32第二節 研究貢獻與限制 33參考文獻 34 | zh_TW |
| dc.language.iso | en_US | - |
| dc.source.uri (資料來源) | http://thesis.lib.nccu.edu.tw/record/#G0098357018 | en_US |
| dc.subject (關鍵詞) | 聯貸 | zh_TW |
| dc.subject (關鍵詞) | 限制條款 | zh_TW |
| dc.subject (關鍵詞) | 盈餘品質 | zh_TW |
| dc.title (題名) | 聯貸契約財務限制條款與企業的盈餘品質 | zh_TW |
| dc.title (題名) | Financial covenants of debt contract and corporate earnings quality | en_US |
| dc.type (資料類型) | thesis | en |
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