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http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/45172
標題: | 審計委員會財務專家與資金成本 Audit Committee Financial Experts and The Cost of Equity Capital |
作者: | Diana Chen 陳小培 |
指導教授: | 陳耀宗(Yao-Tsung Chen) |
關鍵字: | 審計委員會,財務專家,資金成本, Audit Committee,Financial Experts,Cost of Equity Capital, |
出版年 : | 2010 |
學位: | 碩士 |
摘要: | This thesis examines the relationship between financial experts on the audit committee in the period after the implementation of Section 407 of the Sarbanes-Oxley Act of 2002 and the cost of equity capital. Prior research supports the importance of financial expertise on the audit committee. However, the final rules implementing Section 407 continue to allow a broader definition of financial expertise that includes CEO/Presidents without direct accounting or finance experiences. For a sample of S&P 500 firms from year 2004 through 2006, I examine empirically whether the presence of financial experts on the audit committee has effect on the cost of equity capital. The evidence suggests a significant positive association between audit committee financial experts and the cost of equity capital. |
URI: | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/45172 |
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顯示於系所單位: | 會計學系 |
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