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完整後設資料紀錄
DC 欄位 | 值 | 語言 |
---|---|---|
dc.contributor.advisor | 柯承恩 | |
dc.contributor.author | Shu-Ting Lai | en |
dc.contributor.author | 賴淑婷 | zh_TW |
dc.date.accessioned | 2021-06-08T06:14:34Z | - |
dc.date.copyright | 2007-02-27 | |
dc.date.issued | 2007 | |
dc.date.submitted | 2007-02-04 | |
dc.identifier.citation | 參考文獻
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dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/25466 | - |
dc.description.abstract | 本研究探討公司治理與認列減損之關聯性,樣本期間為2004年至2005年,分析方法採Logit Model與OLS Model。實證結果如下:
首先,有關探討「公司治理變數與有無認列資產減損可能性之關聯性」,發現管理階層有異動者,最終控制股東對公司之控制權與現金流量權偏離程度越大者,獨立董監席次比率愈低者,董監有效性持股比率愈低者,愈有可能認列減損損失。上述結果意謂著公司治理機制較差的公司,愈有可能認列減損損失。 再者,有關探討「公司治理變數與提前或準時認列資產減損可能性之關聯性」,發現管理階層有異動者,外資持股比率愈高者,最終控制股東對公司之控制權與現金流量權偏離程度越大者,獨立董監席次比率愈低者,董監有效性持股比愈低者,愈有可能提前認列減損損失。上述結果意謂著公司治理機制較差的公司,愈有可能提前認列減損損失。 此外,有關「公司治理變數與認列資產減損金額之關聯性」,發現管理階層有異動者,最終控制股東對公司之控制權與現金流量權偏離程度越大者,獨立董監席次比率愈小者,認列減損金額愈大。上述結果意謂著公司治理機制較差的公司,認列減損損失金額愈大。 最後,有關「公司治理變數與提前或準時認列減損金額之關聯性」,發現2005年準時認列減損之公司,其減損金額大小受公司治理變數之影響較2004年為大。 | zh_TW |
dc.description.abstract | The research focuses on the association between corporate governance and asset impairment. The sample period is from year 2004 to year 2005. The analysis methods adopted in the research are Logit Model and OLS Model. Empirical results suggest what mentioned below.
First, it is focused that the association between corporate governance and the probability of whether asset impairment is recognized or not. The result is that the management level replaced, the more deviation between final controlling holder’s controlling right and cash flow right, the less ratio of independent director number, and the less director’s effective holding rate, the more probability of asset impairment recognized. Above-mentioned implied that the less corporate governance mechanism, the more probability of asset impairment loss recognized. In addition, it is focused that the association between corporate governance and the probability of whether asset impairment is recognized in advance or not. The result is that the management level replaced, the more foreign investor’s holding rate, the more deviation between final controlling holders’ controlling right and cash flow right, the less ratio of independent director number, and the less directors’ effective holding rate, the more probability of asset impairment recognized in advance. Above-mentioned implied that the less corporate governance mechanism, the more probability of asset impairment loss recognized in advance. Besides, it is focused that the association between corporate governance and the amount of asset impairment recognized. The result is that the management level replaced, the more deviation between final controlling holder’s controlling right and cash flow right, and the less ratio of independent director number, the more asset impairment is recognized. Above-mentioned implied the less corporate governance mechanism, the more asset impairment loss recognized. Finally, focusing on the association between corporate governance and the amount of asset impairment whether is recognized in advance or not. The result is that the asset impairment loss recognized on time in 2005 is affected more by corporate governance variables than which recognized in 2004. | en |
dc.description.provenance | Made available in DSpace on 2021-06-08T06:14:34Z (GMT). No. of bitstreams: 1 ntu-96-R92722020-1.pdf: 470888 bytes, checksum: 0686b37db11de30195f530ffc4d1a9da (MD5) Previous issue date: 2007 | en |
dc.description.tableofcontents | 目錄
口試委員會審定書 I 謝辭 II 中文摘要 III 英文摘要 IV 目錄 VI 表目錄 VIII 圖目錄 VIII 第一章 緒 1 第一節 研究動機與目的 1 第二節 研究架構 3 第二章 文獻探討 5 第一節 代理理論 5 第二節 公司治理之意義、準則及架構 9 第三節 公司治理理論與相關文獻 16 第四節 公司治理與盈餘管理 25 第五節 資產減損之國外文獻探討 28 第六節 資產減損之國內文獻探討 30 第三章 研究方法 35 第一節 研究架構 35 第二節 研究假說 37 第三節 變數衡量與定義 45 第四節 研究期間、資料來源與樣本選取 49 第五節 資料分析方法 51 第四章 實證結果分析 56 第一節 敘述性統計分析 56 第二節 相關性與共線性分析 60 第三節 迴歸結果分析 66 第五章 結論 89 第一節 研究結論 89 第二節 研究限制 92 第三節 後續研究建議 93 參考文獻 94 表目錄 表4-1 有認列與未認列資產減損者公司治理變數之差異檢定 57 表4-2 提前或準時認列資產減損者公司治理變數之差異檢定 59 表4-3 有無認列資產減損公司自變數Pearson相關係數分析 62 表4-4 有無認列減損者解釋變數之VIF值 63 表4-5 提前或準時認列減損自變數Pearson相關係數分析 64 表4-6 提前或準時認列減損者解釋變數VIF值 65 表4-7 有認列資產減損相對於無認列資產減損之Logit分析 72 表4-8 提前認列減損相對於準時認列資產減損之Logit分析 78 表4-9 公司治理機制與認列資產減損金額程度之OLS分析 83 表4-10 公司治理機制與資產減損比率之OLS分析 88 圖目錄 圖1-1 研究流程圖 4 圖2-1 公司治理架構 15 圖3-1 研究架構圖 36 | |
dc.title | 公司治理與認列減損關聯性之研究 | zh_TW |
dc.title | The Research of Association between
Corporate Governance and Asset Impairment | en |
dc.type | Thesis | |
dc.date.schoolyear | 95-1 | |
dc.description.degree | 碩士 | |
dc.contributor.oralexamcommittee | 蔡揚宗,楊孟萍 | |
dc.subject.keyword | 公司治理,資產減損,盈餘管理,35號公報,提前適用, | zh_TW |
dc.subject.keyword | corporate governance,asset impairment,earnings management,SFAS No.35,early adopt, | en |
dc.relation.page | 108 | |
dc.rights.note | 未授權 | |
dc.date.accepted | 2007-02-06 | |
dc.contributor.author-college | 管理學院 | zh_TW |
dc.contributor.author-dept | 會計學研究所 | zh_TW |
顯示於系所單位: | 會計學系 |
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