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題名 董事會特性與年報自願性揭露關係之研究
作者 金志遠
Chin, Chih-Yuan
貢獻者 林美花
金志遠
Chin, Chih-Yuan
關鍵詞 董事會特性
公司監管
年報自願性揭露
日期 2000
上傳時間 31-Mar-2016 14:18:16 (UTC+8)
摘要 由87年度爆發的數起地雷股事件(如國產汽車、東隆五金)中，可以發現產生問題的公司皆是在董事長主導公司的營運之下，最後發生掏空公司資產的情形，顯示目前公司法及證期會設計的監管機制，並未能發揮預期的監督功能。
參考文獻 (一)中文文獻
吳昆皇，上市公司董事會組成與特性對企業經營績效之關聯性研究，國立台灣大學商學研究所未出版碩士論文，民國84年4月。
李俊德，我國企業董事會功能之研究，國立政治大學企業管理研究所未出版碩士論文，民國72年。
周行一，陳錦村，與陳坤宏，1996，家族企業、聯屬持股與公司價值之研究. Journal of Financial Studies 4: 115-139.
林純瓊，股權結構、資本結構與經營績效—Jensen & Meckling與Fama理論之驗證，中國財務學刊，民國83年，頁次3-20。
侍台誠，董事會特性中家族因素與經營績效之實證研究---兼論法人董事的影響，國立台灣大學會計學研究所未出版碩士論文，民國83年6月。
邱寧凌，范芳魁如何搞垮東隆-大玩金錢遊戲慘賠逾五十億，財訊雜誌，第200期，民國87年11月，頁次152-154。
周國偉，國產車崩盤驚動全台灣，財訊雜誌，第201，民國87年12月，頁次192-196。
林亞偉，曾正仁搞垮中企，老股東悔不當初，商業周刊，第567期，民國87年11月，頁次61-64.
施俊儀，家族持股、公司控制型態與經營績效—台灣地區上市公司監督機制之研究，輔仁大學金融研究所未出版碩士論文，民國86年6月。
翁銘鴻，我國上市公司董事會特徵與經營績效之關聯性研究，國立政治大學會計研究所未出版之碩士論文，民國87年6月。
孫秀蘭，董事會制度與經營績效之研究，國立台灣大學財務金融學研究所未出版碩士論文，民國85年6月。
陳坤宏，家族企業、聯屬持股與經營績效之研究，國立中央大學財務管理研究所未出版碩士論文，民國84年5月。
陳美娟，年報自願性揭露水準與公司特徵之關聯性研究，國立政治大學會計學系碩士班未出版之碩士論文，民國86年6月。
陳宗顯，機構法人投資証券市場影響之探討：外國法人投資台灣股市之實証研究，國立台灣大學商學研究所未出版之碩士論文，民國84年6月。
張峻萍，公司監理與經營績效之關係，國立台灣大學會計學研究所未出版之碩士論文，民國88年6月。
葉銀華，邱顯比，資本結構、股權結構與公司價值關聯性之實證研究：代理理論，台大管理論叢，民國85年，7(2)，頁次57-89。
黃鈺光，我國上市公司董事會特性與經營績效之研究，國立台灣大學會計學研究所未出版碩士論文，民國82年6月。
簡上智，家族企業上市後股權結構變動對企業經營績效影響之研究，國立成功大學企業研究所未出版碩士論文，民國85年6月。
(二)英文文獻
Alkhafaji, A.F. 1990. Effective boards of directors: an overview. Industrial Management & Data Systems: 18-26.
Amihud, Y., and H. Mendelson. 1986. Asset pricing and the bid-ask spread. Journal of Financial Economics 17: 223-249.
American Institute of Certified Public Accountants (AICPA). 1994. Improving Business Reporting – A Customer Focus, Meeting the Information Needs of Investors and Creditors: A Comprehensive Report of the Special Committee on Financial Reporting.
Baliga, B.R., R.C. Moyer, and R.S. Roe. 1996. CEO duality and firm performance : what’s the fuss? Strategic Management Journal (January): 41-53.
Barry, C., and S. Brown. 1985. Differential information and security market equilibrium. Journal of Financial and Quantitative Analysis (December): 407-422.
Bar-Yosef, S., and J. Livnat. 1984. Auditor selection : an incentive signalling approach. Accounting and Business Research (Autumn): 301-309.
Berle, A.A., and G.C. Means. 1932. The Modern Corporation and Private Property. Harcourt, Brace & World c1968.
Beasley , M.S. 1996. An empirical analysis of the relation between the board of directors composition and financial statement fraud. The Accounting Review (October): 443-465.
Botosan, C.A. 1997. Disclosure level and the cost of equity capital. The Accounting Review (July): 323-349.
Cadbury, A. 1999. What are the trends in corporate governance? How will they impact your company? Long Range Planning 32: 12-19.
Canadian Institute of Chartered Accountants. 1991. Information to be Included in the Annual Report to Shareholders. Toronto, Ontario: CICA.
Choi, F. D.S., and R.M. Levich. 1990. The capital market effects of international accounting diversity. Homewood, I11, Dow Jones Irwin.
Cooke, T.E. 1991. An assessment of voluntary disclosure in the annual reports of Japanese corporations. The International Journal of Accounting 26: 174-189.
Cubbin, J., and D. Leech. 1983. The effect of Shareholding dispersion on the degree of control in British companies : theory and measurement. The Economic Journal 93: 351-369.
Eisenhardt, K.M. 1989. Agency theory: an assessment and review. Academy of Management Review 14: 57-74.
Fama, E.F. 1980. Agency problems and the theory of the firm. Journal of Political Economy 88: 288-307.
Fan, J.P.H., and T.J. Wong. 1999. Corporate ownership Structure and the Informativeness of accounting earnings in east asia.
Farragher, E., R. Kleiman, and M. Bazaz. 1994. Do investor relations make a difference? Quaterly Review of Economics and Finance 34 (Winter): 403-412.
Fernandez ,A.A.I., S.G. Anson and C.F. Mendez. 1998. The Effect of Board Size and Composition on Corporate Performance. Corporate Governance, Financial Markets and Global Convergence: 1-17.
Firth, M. 1979. The impact of size, stock market listing and auditors on voluntary disclosure in corporate annual reports. Accounting and Business Research 9: 273-280.
Forker, J.J. 1992. Corporate governance and disclosure quality. Accounting & Business Research 22: 111-124.
Furst, O., and S.H. Kang. 1998. Corporate governance expected operating Performance and pricing. Yale School of Management.
Ho, S.S.M., and K.S. Wong. 1999. A study of the relationship between corporate governance structures and the extent of voluntary disclosures. Unpublished Conference Paper, 1999 AAA/TAA Globalization Conference, Taiwan.
Holland, J.B. 1998. Private disclosure and financial reporting. Accounting and Business Research 28 (Autumn): 255-269.
Hossain, M., L.M. Tan, and M. Adams. 1994. Voluntary disclosure in an emerging capital market：some empirical evidence from companies listed on the Kuala Lumpur Stock Ecxhange. International Journal of Accounting 29: 334-351.
Hossain, M., M.H.B. Perera, and A.R. Rahman. 1995. Voluntary disclosure in the annual reports of New Zealand companies. Journal of International Financial Management and Accounting 6: 69-85.
Jensen, M.C. 1993. The modern industrial revolution, exit, and the failure of internal control systems. Journal of Finance 48: 831-880.
____________, and W.H. Meckling. 1976. Theory of the firm : managerial behaviour, agency costs and ownership structure. Journal of Financial Economics 3: 305-360.
____________, and R. Ruback. 1983. The market for corporate control : the scientific evidence. Journal of Financial Economics 11: 5-50.
____________, and J.B. Warner. 1988. The distribution of power among corporate managers, shareholders and directors. Journal of Financial Economics 20: 3-24.
Leftwich, R., R. Watts, and J. Zimmerman. 1981. Voluntary corporate disclosure：the case of interim reporting”, Journal of Accounting Research 19: 50-77.
Lev, B. 1996. The boundaries of financial reporting and how to extend them. Working Paper.
Main, B. G.M., and J. Johnson. 1993. Remuneration committees & corporate governance. Strategic Management Journal 16: 85-99.
McMullen, D.A. 1996. Audit committee performance：an investigation of the consequences associated with audit committees. Auditing: A Journal of Practice & Theory 15: 87-103.
Meek, G.K., C.B. Roberts, and S.J. Gray. 1995. Factors influencing voluntary annual report disclosure by U.S., U.K. and continental European multinational corporations. Journal of International Business Studies 26: 555-572.
Morck, R., A. Shleisfer, and R.W. Vishny. 1988. Management ownership and market valuation - an empirical analysis. Journal of Financial Economics 20: 293-315.
Organization for Economic Cooperation and Development (OECD) 1998. Principles of Corporate Governance.
Pettigrew, A., and T. McNulty. 1995. Power and influence in and around the boardroom. Human Relation 48: 845-873.
Porta, R.L., F. L. Silanes, and A. Shleifer. 1999. Corporate ownership around the world. The Journal of Finance 2 (April): 471-517.
Pound, J. Proxy contests and the efficiency of shareholder oversight. Journal of Financial Economics 20: 237-265.
Rediker, K.J., and A. Seth. 1995. Boards of directors and substitution effects of alternative governance mechanisms. Strategic Management Journal 16: 85-99.
Robbins, W.A., and K.R. Austin. 1986. Disclosure Quality in Governmental Financial Reports : An Assessment of the Appropriateness of a Compound Measure. Journal of Accounting Research (Autumn): 412-421.
Roe, M.J. 1993. Some differences in corporate structure in Germany, Japan, and the United States. The Yale Law Journal 102: 1927-2003.
Sengupta, P. 1998. Corporate Disclosure Quality and the cost of Debt. The Accounting Review 73 (October):459-474.
Shleifer, A. And R.W. Vishny. A survey of corporate governance. Journal of Finance 52: 737-783.
Singhvi, S., and H.B. Desai. 1971. An empirical analysis of the quality of corporate financial disclosure. The Accounting Review (Spring): 129-138.
SRI International. 1987. Investor Information Needs and the Annual Report. Morristown, NJ: FERF.
Thomas, A., and G.R. Williams. 1991. A strategy to provide retirement benefits for international transferees in a global company. Benefits & Compensation International (October): 2-7.
Watts, R.L., and J.L. Zimmerman. 1978. Towards a positive theory of the determination of accounting standards. Accounting Review 53: 112-134.
Welker, M. 1995. Disclosure polocy, information asymmetry and liquidity in equity markets. Contemporary Accounting Research 11 (Spring): 801-827.
Whittington, G. 1993. Corporate governance and the regulation of financial reporting. Accounting and Business Research 23: 311-319.
___________, O.E. Organization form, residual claimants, and corporate control. Journal of Law & Economics 26: 351-366.
Wright, P., and S.P. Ferris. 1996. Impact of corporate insider, blockholeder, and institutional equity ownership on firm risk taking. Academy of Management Journal 39: 441-463.
Yeh, Y.H., T.S. Lee, and J.Y. Shy. 1998. Family control, board composition and corporate performance in Taiwan. NFA/APFA First Joint International Conference, Tokyo, Japan.
Yermack, D. 1996. Higher market valuation of companies with a small board of directors. Journal of Financial Economics 40: 185-211.
描述 碩士
國立政治大學
會計學系
87353027
資料來源 http://thesis.lib.nccu.edu.tw/record/#A2002001953
資料類型 thesis
dc.contributor.advisor 林美花zh_TW
dc.contributor.author (Authors) 金志遠zh_TW
dc.contributor.author (Authors) Chin, Chih-Yuanen_US
dc.creator (作者) 金志遠zh_TW
dc.creator (作者) Chin, Chih-Yuanen_US
dc.date (日期) 2000en_US
dc.date.accessioned 31-Mar-2016 14:18:16 (UTC+8)-
dc.date.available 31-Mar-2016 14:18:16 (UTC+8)-
dc.date.issued (上傳時間) 31-Mar-2016 14:18:16 (UTC+8)-
dc.identifier (Other Identifiers) A2002001953en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/83209-
dc.description (描述) 碩士zh_TW
dc.description (描述) 國立政治大學zh_TW
dc.description (描述) 會計學系zh_TW
dc.description (描述) 87353027zh_TW
dc.description.abstract (摘要) 由87年度爆發的數起地雷股事件(如國產汽車、東隆五金)中，可以發現產生問題的公司皆是在董事長主導公司的營運之下，最後發生掏空公司資產的情形，顯示目前公司法及證期會設計的監管機制，並未能發揮預期的監督功能。zh_TW
dc.description.tableofcontents 封面頁
證明書
致謝詞
論文摘要
目錄
表目錄
附表目錄
第一章 緒論
第一節 研究動機與目的
第二節 研究問題
第三節 研究流程
第二章 文獻探討
第一節 公司監理
第二節 自願性揭露
第三章 研究方法
第一節 研究假說
第二節 樣本選取與資料蒐集
第三節 變數定義與衡量
第四節 資料分析方法
第四章 實證結果與分析
第一節 敘述性統計分析
第二節 T檢定及Wilcoxon等級和檢定
第三節 多元迴歸分析
第五章 結論與建議
第一節 研究結論
第二節 研究限制
第三節 研究建議
參考文獻		zh_TW
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#A2002001953en_US
dc.subject (關鍵詞) 董事會特性zh_TW
dc.subject (關鍵詞) 公司監管zh_TW
dc.subject (關鍵詞) 年報自願性揭露zh_TW
dc.title (題名) 董事會特性與年報自願性揭露關係之研究zh_TW
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) (一)中文文獻
吳昆皇，上市公司董事會組成與特性對企業經營績效之關聯性研究，國立台灣大學商學研究所未出版碩士論文，民國84年4月。
李俊德，我國企業董事會功能之研究，國立政治大學企業管理研究所未出版碩士論文，民國72年。
周行一，陳錦村，與陳坤宏，1996，家族企業、聯屬持股與公司價值之研究. Journal of Financial Studies 4: 115-139.
林純瓊，股權結構、資本結構與經營績效—Jensen & Meckling與Fama理論之驗證，中國財務學刊，民國83年，頁次3-20。
侍台誠，董事會特性中家族因素與經營績效之實證研究---兼論法人董事的影響，國立台灣大學會計學研究所未出版碩士論文，民國83年6月。
邱寧凌，范芳魁如何搞垮東隆-大玩金錢遊戲慘賠逾五十億，財訊雜誌，第200期，民國87年11月，頁次152-154。
周國偉，國產車崩盤驚動全台灣，財訊雜誌，第201，民國87年12月，頁次192-196。
林亞偉，曾正仁搞垮中企，老股東悔不當初，商業周刊，第567期，民國87年11月，頁次61-64.
施俊儀，家族持股、公司控制型態與經營績效—台灣地區上市公司監督機制之研究，輔仁大學金融研究所未出版碩士論文，民國86年6月。
翁銘鴻，我國上市公司董事會特徵與經營績效之關聯性研究，國立政治大學會計研究所未出版之碩士論文，民國87年6月。
孫秀蘭，董事會制度與經營績效之研究，國立台灣大學財務金融學研究所未出版碩士論文，民國85年6月。
陳坤宏，家族企業、聯屬持股與經營績效之研究，國立中央大學財務管理研究所未出版碩士論文，民國84年5月。
陳美娟，年報自願性揭露水準與公司特徵之關聯性研究，國立政治大學會計學系碩士班未出版之碩士論文，民國86年6月。
陳宗顯，機構法人投資証券市場影響之探討：外國法人投資台灣股市之實証研究，國立台灣大學商學研究所未出版之碩士論文，民國84年6月。
張峻萍，公司監理與經營績效之關係，國立台灣大學會計學研究所未出版之碩士論文，民國88年6月。
葉銀華，邱顯比，資本結構、股權結構與公司價值關聯性之實證研究：代理理論，台大管理論叢，民國85年，7(2)，頁次57-89。
黃鈺光，我國上市公司董事會特性與經營績效之研究，國立台灣大學會計學研究所未出版碩士論文，民國82年6月。
簡上智，家族企業上市後股權結構變動對企業經營績效影響之研究，國立成功大學企業研究所未出版碩士論文，民國85年6月。
(二)英文文獻
Alkhafaji, A.F. 1990. Effective boards of directors: an overview. Industrial Management & Data Systems: 18-26.
Amihud, Y., and H. Mendelson. 1986. Asset pricing and the bid-ask spread. Journal of Financial Economics 17: 223-249.
American Institute of Certified Public Accountants (AICPA). 1994. Improving Business Reporting – A Customer Focus, Meeting the Information Needs of Investors and Creditors: A Comprehensive Report of the Special Committee on Financial Reporting.
Baliga, B.R., R.C. Moyer, and R.S. Roe. 1996. CEO duality and firm performance : what’s the fuss? Strategic Management Journal (January): 41-53.
Barry, C., and S. Brown. 1985. Differential information and security market equilibrium. Journal of Financial and Quantitative Analysis (December): 407-422.
Bar-Yosef, S., and J. Livnat. 1984. Auditor selection : an incentive signalling approach. Accounting and Business Research (Autumn): 301-309.
Berle, A.A., and G.C. Means. 1932. The Modern Corporation and Private Property. Harcourt, Brace & World c1968.
Beasley , M.S. 1996. An empirical analysis of the relation between the board of directors composition and financial statement fraud. The Accounting Review (October): 443-465.
Botosan, C.A. 1997. Disclosure level and the cost of equity capital. The Accounting Review (July): 323-349.
Cadbury, A. 1999. What are the trends in corporate governance? How will they impact your company? Long Range Planning 32: 12-19.
Canadian Institute of Chartered Accountants. 1991. Information to be Included in the Annual Report to Shareholders. Toronto, Ontario: CICA.
Choi, F. D.S., and R.M. Levich. 1990. The capital market effects of international accounting diversity. Homewood, I11, Dow Jones Irwin.
Cooke, T.E. 1991. An assessment of voluntary disclosure in the annual reports of Japanese corporations. The International Journal of Accounting 26: 174-189.
Cubbin, J., and D. Leech. 1983. The effect of Shareholding dispersion on the degree of control in British companies : theory and measurement. The Economic Journal 93: 351-369.
Eisenhardt, K.M. 1989. Agency theory: an assessment and review. Academy of Management Review 14: 57-74.
Fama, E.F. 1980. Agency problems and the theory of the firm. Journal of Political Economy 88: 288-307.
Fan, J.P.H., and T.J. Wong. 1999. Corporate ownership Structure and the Informativeness of accounting earnings in east asia.
Farragher, E., R. Kleiman, and M. Bazaz. 1994. Do investor relations make a difference? Quaterly Review of Economics and Finance 34 (Winter): 403-412.
Fernandez ,A.A.I., S.G. Anson and C.F. Mendez. 1998. The Effect of Board Size and Composition on Corporate Performance. Corporate Governance, Financial Markets and Global Convergence: 1-17.
Firth, M. 1979. The impact of size, stock market listing and auditors on voluntary disclosure in corporate annual reports. Accounting and Business Research 9: 273-280.
Forker, J.J. 1992. Corporate governance and disclosure quality. Accounting & Business Research 22: 111-124.
Furst, O., and S.H. Kang. 1998. Corporate governance expected operating Performance and pricing. Yale School of Management.
Ho, S.S.M., and K.S. Wong. 1999. A study of the relationship between corporate governance structures and the extent of voluntary disclosures. Unpublished Conference Paper, 1999 AAA/TAA Globalization Conference, Taiwan.
Holland, J.B. 1998. Private disclosure and financial reporting. Accounting and Business Research 28 (Autumn): 255-269.
Hossain, M., L.M. Tan, and M. Adams. 1994. Voluntary disclosure in an emerging capital market：some empirical evidence from companies listed on the Kuala Lumpur Stock Ecxhange. International Journal of Accounting 29: 334-351.
Hossain, M., M.H.B. Perera, and A.R. Rahman. 1995. Voluntary disclosure in the annual reports of New Zealand companies. Journal of International Financial Management and Accounting 6: 69-85.
Jensen, M.C. 1993. The modern industrial revolution, exit, and the failure of internal control systems. Journal of Finance 48: 831-880.
____________, and W.H. Meckling. 1976. Theory of the firm : managerial behaviour, agency costs and ownership structure. Journal of Financial Economics 3: 305-360.
____________, and R. Ruback. 1983. The market for corporate control : the scientific evidence. Journal of Financial Economics 11: 5-50.
____________, and J.B. Warner. 1988. The distribution of power among corporate managers, shareholders and directors. Journal of Financial Economics 20: 3-24.
Leftwich, R., R. Watts, and J. Zimmerman. 1981. Voluntary corporate disclosure：the case of interim reporting”, Journal of Accounting Research 19: 50-77.
Lev, B. 1996. The boundaries of financial reporting and how to extend them. Working Paper.
Main, B. G.M., and J. Johnson. 1993. Remuneration committees & corporate governance. Strategic Management Journal 16: 85-99.
McMullen, D.A. 1996. Audit committee performance：an investigation of the consequences associated with audit committees. Auditing: A Journal of Practice & Theory 15: 87-103.
Meek, G.K., C.B. Roberts, and S.J. Gray. 1995. Factors influencing voluntary annual report disclosure by U.S., U.K. and continental European multinational corporations. Journal of International Business Studies 26: 555-572.
Morck, R., A. Shleisfer, and R.W. Vishny. 1988. Management ownership and market valuation - an empirical analysis. Journal of Financial Economics 20: 293-315.
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