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| DC 欄位 | 值 | 語言 |
|---|---|---|
| dc.contributor.advisor | 黃慕萱博士(Mu-hsuan Huang, Ph.D.) | |
| dc.contributor.author | Min Yu | en |
| dc.contributor.author | 游敏 | zh_TW |
| dc.date.accessioned | 2021-06-08T05:56:21Z | - |
| dc.date.copyright | 2008-02-18 | |
| dc.date.issued | 2008 | |
| dc.date.submitted | 2008-01-31 | |
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| dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/24780 | - |
| dc.description.abstract | 我國上市公司聯電修正財報之資訊因揭露管道之選擇而引發對國內外投資人厚此薄彼之爭議，外資法人因聯電運用Business Wire作為揭露管道受益而得以率先拋股，反觀國內投信及自營商則因資訊落後而後知後覺，損失慘重，故擬深入探討資訊透明度與資訊揭露管道之關係，分析資訊透明度五種屬性在不同管道所發揮之強度、探討透明度在不同管道之差異、探索現有揭露管道在投信及自營商心目中之透明度與滿意度，對現有揭露管道提出具體建議，進一步滿足投資人知的權利。
資訊透明度（Information Transparency）是對於外部人士而言，企業之營運及財務公開的程度，而且必須具備「正確性」、「完整性」、「易讀性」、「即時性」與「易得性」等五種屬性；而資訊揭露管道（Disclosure Channels）則為公司為使投資大眾更瞭解公司營運狀況，而用以公布資訊之方式，資訊可以口頭、書面、影音、或電腦檔案等形式存在，而方式則可以為傳遞資訊之工具或活動形式，如報紙公告、電視轉播、新聞通訊社流通、網站、公開資訊觀測站、記者會或法說會等。本研究以全體投信與自營商為研究對象，利用問卷調查收集研究對象在資訊透明度與揭露管道相關性之意見，以「正確性」、「完整性」、「易讀性」、「即時性」與「易得性」等五種屬性作為資訊透明度的替代變數，採法律強制性之揭露管道作為自變數，即報紙、公開資訊觀測站、記者會、公司網站及法說會等五種。 回收問卷後以社會科學統計軟體為分析工具，歸納結論包括觀測站正確性最強且整體表現佳，法說會完整性最強但易讀性即時性與易得性最弱，記者會易讀性與即時性最強但正確性最弱，報紙易得性最強而完整性最弱，公司網站所有透明度屬性皆不突出，觀測站與法說會之透明度與滿意度最高，最多人建議增加電子郵件、網路媒體與新聞通訊社做為資訊揭露管道，正確性與完整性在不同管道有顯著差異而易讀性即時性與易得性則無。最後則建議觀測站應增加資訊流通服務，法說會資訊應更普及，重大訊息記者會應更公開，報紙應致力於獨家報導，獎勵積極流通重大訊息之公司，公司網站應致力於行銷推廣，進行揭露管道滿意度調查。 | zh_TW |
| dc.description.abstract | I managed to make a study of the relationship between the information transparency and disclosure channels of listed companies, because the selection of disclosure channels for the correction of United Microelectronics Corporation’s (UMC) financial statement stirred up a violent argument that the foreign investment institutes gained profit by selling out UMC’s stocks promptly thanks to UMC’s using Business Wire to distribute its information while local securities investment trust enterprises and securities dealers lost a lot of money due to information lag. For fairly satisfying the knowing rights of investors, the purposes of this study included, firstly, to analyze the strength of information transparency in different channels, secondly, to discuss the difference of transparency in unlike channels, thirdly, to survey the levels of transparency and satisfaction amid the securities investment trust enterprises and the securities dealers, and finally, to make some suggestions to present enforced channels.
Information transparency means the publicity degree of the corporate’s operation and finance, besides, the exposure must contain 5 characters including accuracy, integrity, comprehensibility, immediateness, and accessibility. Disclosure channels signifies the methods, which are the tools or the activities to deliver the information such as newspaper, TV stations, news agencies, websites, information filing systems, press conferences or analyst meetings, to unveil a company’s operation information expressed by spoken, written, video or electronic formats. This study collected the opinions from the securities investment trust enterprises and the securities dealers through the questionnaires. Meanwhile, the alternative variables of information transparency cover its 5 characters including accuracy, integrity, comprehensibility, immediateness, and accessibility. On the other hand, the independent variables of disclosure channels comprise newspaper, Market Observation Post System (MOPS), press conference, corporate’s website and analyst meeting with legal enforcement. This study arrives at 8 conclusions by using Statistics Package for Social Science as the analyzing tool: 1. the accuracy of MOPS is strongest and MOPS performs good in all aspects, 2. analyst meeting does best in the integrity but worst in the comprehensibility, immediateness, and accessibility, 3. press conference executes greatest in the comprehensibility and immediateness while weakest in accuracy. 4. newspaper accomplishes best in the accessibility yet worst in the integrity, 5. the 5 transparency characters of corporate’s website act mediocre, 6. the transparency and satisfaction of MOPS and analyst meeting are finest, 7. the majority suggest to add the email, the Internet media and the news agency as information disclosure channels, 8. the accuracy and integrity show obvious difference in diverse channels, however, the comprehensibility, immediateness and accessibility not. Consequently, this study offers 7 suggestions: 1. MOPS should increase the service of information circulation, 2. the information of analyst meetings have to be more available, 3. the press conferences concerning material information ought to be revealed more widespread. 4. the newspaper must focus on exclusive news, 5. the authorities should reward the companies spreading the material information actively, 6. the corporate websites must appeal to commercial promotion rather than public information disclosure, 7. the authorities ought to conduct the survey for the satisfaction of disclosure channels. | en |
| dc.description.provenance | Made available in DSpace on 2021-06-08T05:56:21Z (GMT). No. of bitstreams: 1 ntu-97-P93126010-1.pdf: 475688 bytes, checksum: 45689faafd94a63dc7ad0fab15fc2bc1 (MD5) Previous issue date: 2008 | en |
| dc.description.tableofcontents | 目 次
摘要 II 目次 V 表目錄 VII 第壹章 緒論 1 第一節 問題陳述 1 第二節 研究目的 4 第三節 研究範圍與限制 5 第四節 名詞解釋 6 第貳章 文獻分析 9 第一節 資訊透明度 9 第二節 資訊揭露 14 第三節 資訊揭露管道 20 第四節 資訊揭露內容 26 第参章 研究方法 38 第一節 研究設計與實施 38 第二節 研究對象 41 第三節 研究步驟與流程 45 第四節 資料處理 47 第肆章 研究結果與分析 49 第一節 資訊透明度在不同揭露管道之強度 49 第二節 資訊透明度在不同揭露管道之差異 58 第三節 現有揭露管道在投信及自營商心目中之透明度 65 第四節 投信及自營商對現有揭露管道之滿意程度 69 第五節 投信及自營商對新增揭露管道之建議 75 第伍章 結論與建議 84 第一節 結論 84 第二節 建議 87 第三節 進一步研究建議 90 參考書目 92 附錄一：我國上市公司資訊透明度與資訊揭露管道關係之調查問卷 103 附錄二：集中市場證券自營商名錄 109 附錄三：投信名錄 111 表目錄 表3-1填答者營業項目分佈狀況 43 表3-2填答者公司成立時間分佈狀況 43 表3-3填答者之研究員人數分佈狀況 44 表3-4填答者每年研究資料費用分佈狀況 45 表4-1正確性各級強度填答人數 50 表4-2正確性在各揭露管道所發揮之強度 50 表4-3完整性各級強度填答人數 52 表4-4完整性在各揭露管道所發揮之強度 52 表4-5易讀性各級強度填答人數 53 表4-6易讀性在各揭露管道所發揮之強度 54 表4-7即時性各級強度填答人數 55 表4-8即時性在各揭露管道所發揮之強度 56 表4-9易得性各級強度填答人數 57 表4-10易得性在各揭露管道所發揮之強度 57 表4-11正確性透明度在不同揭露管道之差異分析 59 表4-12完整性透明度在不同揭露管道之差異分析 60 表4-13易讀性透明度在不同揭露管道之差異分析 61 表4-14即時性透明度在不同揭露管道之差異分析 61 表4-15易得性透明度在不同揭露管道之差異分析 62 表4-16透明度在不同揭露管道之差異分析 64 表4-17定期資訊管道各級透明度填答人數 65 表4-18定期資訊管道透明度排行 66 表4-19不定期資訊管道各級透明度填答人數 67 表4-20 不定期資訊管道透明度排行 67 表4-21 定期與不定期性資訊揭露管道之透明度排行比較 68 表4-22 定期揭露管道各級滿意度填答人數 69 表4-23 定期性資訊滿意度之排行 70 表4-24 定期揭露管道之滿意度差異分析 71 表4-25 不定期揭露管道各級滿意度填答人數 71 表4-26 不定期性資訊滿意度之排行 72 表4-27 不定期揭露管道之滿意度差異分析 73 表4-28 定期與不定期資訊管道滿意度排行比較 74 表4-29 投信建議之定期揭露管道排行 76 表4-30 自營商建議之定期揭露管道排行 77 表4-31 全體填答者在定期揭露管道之建議人次排行 77 表4-32 投信與自營商建議定期揭露管道之排行比較 78 表4-33 投信建議不定期資訊管道之排行 79 表4-34 自營商建議不定期資訊管道之排行 80 表4-35 全體填答者在不定期揭露管道之建議人次排行 81 表4-36 投信及自營商建議不定期資訊揭露管道之排行比較 81 表4-37 全體填答者在定期與不定期揭露管道建議人次排行比較 83 | |
| dc.language.iso | zh-TW | |
| dc.title | 我國上市公司資訊透明度與資訊揭露管道之關係研究 | zh_TW |
| dc.title | The Relationship between the Information Transparency and Disclosure Channels of Listed-Companies | en |
| dc.type | Thesis | |
| dc.date.schoolyear | 96-1 | |
| dc.description.degree | 碩士 | |
| dc.contributor.oralexamcommittee | 王梅玲博士(Mei-Ling Wang, Ph.D.),卜小蝶博士(Hsiao-Tieh Pu , Ph.D.) | |
| dc.subject.keyword | 資訊透明度,資訊揭露管道,上市公司,資訊揭露評鑑,資訊不對稱, | zh_TW |
| dc.subject.keyword | Information Transparency,Disclosure Channels,Listed Companies,Information Disclosure Evaluation,Information Asymmetry, | en |
| dc.relation.page | 112 | |
| dc.rights.note | 未授權 | |
| dc.date.accepted | 2008-01-31 | |
| dc.contributor.author-college | 文學院 | zh_TW |
| dc.contributor.author-dept | 圖書資訊學研究所 | zh_TW |
| 顯示於系所單位： | 圖書資訊學系 | |
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