| dc.contributor.advisor | 林宛瑩 | zh_TW |
| dc.contributor.author (Authors) | 胡文馨 | zh_TW |
| dc.contributor.author (Authors) | Hu, Wen Hsing | en_US |
| dc.creator (作者) | 胡文馨 | zh_TW |
| dc.creator (作者) | Hu, Wen Hsing | en_US |
| dc.date (日期) | 2012 | en_US |
| dc.date.accessioned | 2-Sep-2013 16:14:37 (UTC+8) | - |
| dc.date.available | 2-Sep-2013 16:14:37 (UTC+8) | - |
| dc.date.issued (上傳時間) | 2-Sep-2013 16:14:37 (UTC+8) | - |
| dc.identifier (Other Identifiers) | G0099380033 | en_US |
| dc.identifier.uri (URI) | http://nccur.lib.nccu.edu.tw/handle/140.119/59380 | - |
| dc.description (描述) | 碩士 | zh_TW |
| dc.description (描述) | 國立政治大學 | zh_TW |
| dc.description (描述) | 商管專業學院碩士學位學程(AMBA) | zh_TW |
| dc.description (描述) | 99380033 | zh_TW |
| dc.description (描述) | 101 | zh_TW |
| dc.description.abstract (摘要) | 本研究以2002年至2010年國內新上市櫃公司為樣本，收集公開說明書特別記載事項中「最近三年度會計師提出之內部控制改進建議」為內控缺失資料來源，以上市櫃後兩年度平均資產報酬率為績效衡量指標，探討有無內部控制缺失（ICW_DMY）對上市櫃後經營績效之影響。而後進一步將內部控制缺失以COSO報告架構依五大要素及五大目標予以分類以及判斷缺失涉及之內部控制循環作業，判斷缺失是否重大（ICW_M），並探討其對上市櫃後經營績效之影響。實證研究結果顯示，內部控制缺失與上市櫃後二年平均資產報酬率呈現顯著負相關，亦即相較於無內部控制缺失，內部控制有缺失之公司其後續經營績效較差，而相較於無重大缺失，內部控制有重大缺失之公司後續經營績效較差。 | zh_TW |
| dc.description.abstract (摘要) | This research investigates the impact of the existence of internal control weaknesses (ICW_DMY) on firms’ operating performance based on the sample of Taiwanese companies which were initial public offering (IPO) over the period of 2002-2010. This study collects “the internal control improvement advises proposed by CPA” stated in IPO statutory prospectus as the source of internal control weaknesses, and the measurement of operating performance is the two-year-average return on asset post-IPO. According to the COSO internal control framework, there are five control elements and five control objects. In this study, weaknesses are identified whether they are material by means of the number of control elements, control objects and business cycles the weaknesses are involved. This research investigates the impact of the material control weaknesses (ICW_M) on firms’ post-IPO performance.The empirical results indicate that the existence of internal control weaknesses are significantly and negatively related to the post-IPO two-year average return on asset. That means firms with internal control weaknesses are significantly underperformed. It is also found that firms with material internal control weaknesses are significantly underperformed. | 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 研究議題及架構 4第三節 論文架構 6第二章 文獻探討 7第一節 內部控制制度之演進以及在我國之發展 7第二節 內部控制之相關實證研究 15第三章 研究方法 21第一節 研究假說 21第二節 實證模型與變數定義 23第三節 樣本選取及內部控制缺失之判斷 30第四章 實證分析結果 50第一節 敘述性統計 50第二節 相關係數矩陣分析 61第三節 內部控制缺失對經營績效迴歸結果 64第五章 結論與建議 76第一節 研究結論 76第二節 研究限制與建議 77參考文獻 81 | zh_TW |
| dc.format.extent | 1580058 bytes | - |
| dc.format.mimetype | application/pdf | - |
| dc.language.iso | en_US | - |
| dc.source.uri (資料來源) | http://thesis.lib.nccu.edu.tw/record/#G0099380033 | en_US |
| dc.subject (關鍵詞) | 內部控制缺失 | zh_TW |
| dc.subject (關鍵詞) | 公司治理 | zh_TW |
| dc.subject (關鍵詞) | 經營績效 | zh_TW |
| dc.subject (關鍵詞) | internal control weaknesses | en_US |
| dc.subject (關鍵詞) | corporate governance | en_US |
| dc.subject (關鍵詞) | firm performance | en_US |
| dc.title (題名) | 內部控制制度有效性與新上市櫃公司績效關聯性之探討 | zh_TW |
| dc.title (題名) | The Association between the Effectiveness of Internal Control and the Performance of IPOs | en_US |
| dc.type (資料類型) | thesis | en |
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