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完整後設資料紀錄
DC 欄位 | 值 | 語言 |
---|---|---|
dc.contributor.advisor | 陳業寧 | |
dc.contributor.author | Yu-Chun Chen | en |
dc.contributor.author | 陳昱均 | zh_TW |
dc.date.accessioned | 2021-05-20T21:48:31Z | - |
dc.date.available | 2012-08-09 | |
dc.date.available | 2021-05-20T21:48:31Z | - |
dc.date.copyright | 2010-08-09 | |
dc.date.issued | 2010 | |
dc.date.submitted | 2010-08-03 | |
dc.identifier.citation | Ahmed, K. and Courtis. 1999. Association between Corporate Characteristics and Disclosure Levels in Annual Reports: a meta-analysis. British Accounting Review 31:35-61.
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dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/10669 | - |
dc.description.abstract | 本文探討影響國內上市櫃公司資訊揭露程度之因素。文中將影響因素依其性質分為四大類:公司財務特性、產業特性、企業外部機構投資人持股狀況、企業內部董監、大股東、經理人持股狀況,分別設定假說,定義自變數,以證基會對各上市櫃公司資訊揭露程度評鑑的結果量化後作為應變數加以探討。
由迴歸結果發現,公司資產、公司為製造業、電子業、金融業、外資持股比率、政府機構持股比率、本國金融機構持股比率、本國公司法人持股比率,皆與資訊揭露程度皆呈顯著正相關;而負債佔資產比率、董監持股比率與資訊揭露程度呈顯著負相關。流動比率、每股盈餘、本國信託基金持股比率與資訊揭露程度呈弱項正相關;十大股東(不含董監)持股比率、董監質押比與資訊揭露程度呈弱項負相關;其餘變數與資訊揭露程度呈不顯著相關。 本文亦探討影響企業資訊揭露透明度變化的因素。迴歸結果發現流動比率之變動、公司市場集中度之變動、政府機構持股比率之變動,皆與資訊揭露程度之變動呈顯著或弱項正相關;資產之變動、資產報酬率之變動、本國公司法人持股比率之變動與資訊揭露變動程度呈弱項負相關;其餘變數為不顯著相關。 | zh_TW |
dc.description.abstract | This paper investigates the factors of firm’s information disclosure. Factors can be classified into four parts. (1)corporate financial characteristics (2)industrial characteristics (3)stock holders (external-firms) (4)stock holders (internal-firms). This study posits hypotheses about the factors of firm’s information disclosure. Multiple regression analysis is conducted to test these hypotheses.
The regression result of Equation (1) shows that statistically significant positive relationships exists between Index (1) (degree of information transparency) and the variables as following: firm’s assets, manufacturing industry, electronic industry, financial institute, the stocks holding ratio by foreign capital, domestic government, financial institute, corporate. There exist significant negative relationships between Index (1) and debt ratio, stocks holding ratio by directors and supervisors. There exist weak positive relationships between Index (1) and current ratio, EPS, the stocks holding ratio by domestic trust company. And weak negative relationship between Index (1) and top ten stock holders, pledge ratio of stocks hold by directors and supervisors. Other variables are not significantly related to index 1. The regression result of Equation (2), and Equation (3) shows that statistically weak or significant positive relationships exists between Index (2), Index (3) (change of information transparency degree) and change of current ratio, change of Herfindalh-Hirschman Index (HHI), change of stock holding ratio by government. Also shows that statistically weak negative relationships exists between Index (2), Index (3) and change of firm’s assets, change of ROA, change of stock holding ratio by domestic corporate. Other variables are not significantly related to Index (2), Index (3). | en |
dc.description.provenance | Made available in DSpace on 2021-05-20T21:48:31Z (GMT). No. of bitstreams: 1 ntu-99-R95723038-1.pdf: 557707 bytes, checksum: f6e099b8175b00b6923c8318e0a5bff0 (MD5) Previous issue date: 2010 | en |
dc.description.tableofcontents | 中文摘要 I
ABSTRACT II 致謝 IV 目錄 V 圖目錄 VII 表目錄 VII 第一章 緖論 1 第一節 研究背景與動機 1 第二節 研究目的 3 第三節 論文架構 4 第二章 文獻探討 6 第一節 資訊透明之重要性 6 第二節 影響透明度評等之因素 8 第三章 研究方法 11 第一節 假說建立 11 一、公司財務特性 11 二、產業特性 15 三、企業外部機構投資人持股狀況 16 四、企業內部董監、大股東、經理人持股狀況 18 第二節 變數定義、樣本選取、資料來源 21 一、應變數 21 二、自變數 25 第三節 研究方法 34 第四章 迴歸結果與分析 39 第五章 結論與建議 54 第一節 研究結論 54 第二節 研究限制 56 第三節 研究建議 58 參考文獻 59 | |
dc.language.iso | zh-TW | |
dc.title | 公司資訊揭露程度影響因素之探討 | zh_TW |
dc.title | A Study on the Factors of Firm's Information Disclosure | en |
dc.type | Thesis | |
dc.date.schoolyear | 98-2 | |
dc.description.degree | 碩士 | |
dc.contributor.oralexamcommittee | 胡星陽,陳明園 | |
dc.subject.keyword | 資訊揭露程度,財務比率,機構投資人持股,公司治理, | zh_TW |
dc.subject.keyword | information disclosure,transparency,HHI,stock holding ratio,net value, | en |
dc.relation.page | 62 | |
dc.rights.note | 同意授權(全球公開) | |
dc.date.accepted | 2010-08-04 | |
dc.contributor.author-college | 管理學院 | zh_TW |
dc.contributor.author-dept | 財務金融學研究所 | zh_TW |
顯示於系所單位: | 財務金融學系 |
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