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DC 欄位 | 值 | 語言 |
---|---|---|
dc.contributor.advisor | 吳琮璠 | |
dc.contributor.author | Wei-Shao Lai | en |
dc.contributor.author | 賴為劭 | zh_TW |
dc.date.accessioned | 2021-06-15T13:43:27Z | - |
dc.date.available | 2025-12-31 | |
dc.date.copyright | 2016-02-02 | |
dc.date.issued | 2015 | |
dc.date.submitted | 2015-12-18 | |
dc.identifier.citation | Ang, J. S., and J. C. Brau. 2002. Firm transparency and the costs of going public. Journal of Financial Research 25 (1):1-17.
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dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/51662 | - |
dc.description.abstract | 本研究利用2015年公布的2014年度第一屆公司治理評鑑結果,以台灣上市公司為樣本,探究公司治理與公司財務績效及外資持股關係;並比較公司治理評鑑與資訊揭露評鑑對於反映公司財務績效及外資持股的差異。實證研究結果顯示:公司治理評鑑結果與資產報酬率(ROA)呈現正向關係但並未顯著,與股東權益報酬率(ROE)及每股盈餘(EPS)呈現負向顯著關係,與托賓Q(Tobin's Q)則呈現正向顯著的關係。在外資持股方面,公司治理評鑑越佳的公司外資持股比例也會比較高。 | zh_TW |
dc.description.abstract | In this research, by using the result of Corporate Governance Evaluation in 2014 held by Taiwan Stock Exchange Corporation (TWSE), and the sample company all the companies in the Taiwan Stock Exchange Corporation, we try to discuss the relation among the corporate governance, firm performance and foreign ownership. Furthermore, we compare the difference between Corporate Governance Evaluation and Information Disclosure and Transparency Ranking .The result shows that the result of the Corporate Governance Evaluation is not significantly positively associated with return on assets (ROA). The result of Corporate Governance Evaluation is significantly negatively associated with return on equity (ROE) and earning per share (EPS). The result of the Corporate Governance Evaluation is significantly positively associated with Tobin’s Q. the foreign ownership is higher when the result of Corporate Governance Evaluation is better. | en |
dc.description.provenance | Made available in DSpace on 2021-06-15T13:43:27Z (GMT). No. of bitstreams: 1 ntu-104-R02722017-1.pdf: 8148507 bytes, checksum: b30b8647d6cc3621d05fe99d4db0b522 (MD5) Previous issue date: 2015 | en |
dc.description.tableofcontents | 第一章 緒論........................................1
第一節 研究動機及背景 ......................1 第二節 研究架構 ............................2 第二章 文獻回顧與假說建立 ..........................3 第一節 公司治理法規規定 ....................3 第二節 公司治理評鑑 ....................6 第三節 研究假說 ...........................11 第三章 研究方法 ...................................16 第一節 公司治理與企業績效之分析模式 ...16 第二節 公司治理與外資持股偏好之分析模型 ...20 第三節 樣本選取 ...........................23 第四章 迴歸分析 ...................................24 第一節 公司治理與資訊揭露評鑑結果...........24 第二節 外資持股與公司治理 ...........34 第五章 結論與研究限制 ...........................38 第一節 研究結論 ...........................38 第二節 研究限制與建議 ...................38 參考文獻 ...........................................40 | |
dc.language.iso | zh-TW | |
dc.title | 公司治理評鑑、企業績效與外資持股關聯研究 | zh_TW |
dc.title | The Relation between Corporate Governance Evaluation System, Firm Performance and Foreign Ownership | en |
dc.type | Thesis | |
dc.date.schoolyear | 104-1 | |
dc.description.degree | 碩士 | |
dc.contributor.oralexamcommittee | 許文馨,張志宏 | |
dc.subject.keyword | 公司治理,公司治理評鑑,資訊揭露評鑑,外資持股, | zh_TW |
dc.subject.keyword | Corporate governance evaluation system,transparency,foreign ownership, | en |
dc.relation.page | 44 | |
dc.rights.note | 有償授權 | |
dc.date.accepted | 2015-12-18 | |
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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