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| DC 欄位 | 值 | 語言 |
|---|---|---|
| dc.contributor.advisor | 林世銘(Suming Lin) | |
| dc.contributor.author | Ling-Chun Chen | en |
| dc.contributor.author | 陳伶君 | zh_TW |
| dc.date.accessioned | 2021-06-16T16:24:11Z | - |
| dc.date.available | 2015-02-01 | |
| dc.date.copyright | 2013-02-01 | |
| dc.date.issued | 2012 | |
| dc.date.submitted | 2013-01-24 | |
| dc.identifier.citation | 中文部分
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Wortzel, H.V. and L.H. Wortzel (1989), Privatization: Not the Only Answer, World Development, pp. 633±41. 46. Xie, B., W. N. Davidson and P. J. DaDalt. 2003. Earnings management and corporate governance: the role of the board and the audit committee. Journal of Corporate Finance 9: 295-316. | |
| dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/63130 | - |
| dc.description.abstract | 本文主要檢視政府政治關係對會計盈餘資訊內涵的影響。本研究從股權結構中的政府持股比率與董事會組成中政府董事席次比率作為政治關係的主要探討變數。實證結果發現，從股權結構層面分析，政府持股比率與盈餘資訊內涵呈顯著負向關係，表示政府持股比率愈高的公司其盈餘較不具有資訊內涵。另一方面，從董事會組成層面分析發現，政府董事席次比率與會計盈餘資訊內涵呈顯著的負向關係，表示政府董事席次比率愈高的公司其盈餘較不具有資訊內涵。然而，本研究也發現當政府董事席次比率超過55.36%時，政府董事席次比率與會計盈餘資訊內涵則呈顯著的正相關，代表公司盈餘在此區段較具有資訊內涵。 | zh_TW |
| dc.description.abstract | This paper examines the influence of government political relations on the informativeness of accounting earnings. This research uses government shareholdings and the ratio of board seats owned by the government as the variables of government political relations. The empirical results show that the effect of government shareholdings on earnings informativeness is significantly negative, which means the more government shareholdings, the less the informativeness of earnings of a company. Moreover, the effect on accounting informativeness of the board seats owned by the government is found to be significantly negative, which means the informative content is less with an increased size of government seats in the corporate board composition. However, it is also found that when the ratio of board seats owned by the government is over 55.36%, the relation between the ratio of board seats owned by government and the informativeness of earnings is significantly positive. | en |
| dc.description.provenance | Made available in DSpace on 2021-06-16T16:24:11Z (GMT). No. of bitstreams: 1 ntu-101-R99722004-1.pdf: 994641 bytes, checksum: da254436fce6e1ecf9d2e72cb80ce247 (MD5) Previous issue date: 2012 | en |
| dc.description.tableofcontents | 目錄
謝辭 II 摘要 III Abstract IV 第一章 緒論 1 第一節 研究動機與目的 1 第二節 研究問題 3 第三節 研究架構 3 第二章 文獻探討 5 第一節 股權結構之相關文獻探討 5 第二節 政府持股之相關文獻探討 9 第三節 董事會角色之相關文獻探討 14 第三章 研究設計 17 第一節 研究假說建立 17 第二節 研究方法 20 第三節 實證模型 24 第四章 實證結果分析 27 第一節 配對樣本之實證結果 27 第二節 全體樣本之實證結果 37 第五章 結論與建議 41 第一節 研究結論 41 第二節 研究建議 42 第三節 研究限制 43 參考文獻 45 | |
| dc.language.iso | zh-TW | |
| dc.subject | 政府政治關係 | zh_TW |
| dc.subject | 盈餘資訊內涵 | zh_TW |
| dc.subject | 股權結構 | zh_TW |
| dc.subject | 政府持股比率 | zh_TW |
| dc.subject | 政府董事席次比率 | zh_TW |
| dc.subject | Board seats owned by the government | en |
| dc.subject | Informativeness of accounting earnings | en |
| dc.subject | Ownership structure | en |
| dc.subject | Government shareholdings | en |
| dc.subject | Government political relations | en |
| dc.title | 政府政治關係對會計盈餘資訊內涵之影響 | zh_TW |
| dc.title | The Influence of Government Political Relations
on the Informativeness of Accounting Earnings | en |
| dc.type | Thesis | |
| dc.date.schoolyear | 101-1 | |
| dc.description.degree | 碩士 | |
| dc.contributor.oralexamcommittee | 陳國泰,黃美祝 | |
| dc.subject.keyword | 政府政治關係,盈餘資訊內涵,股權結構,政府持股比率,政府董事席次比率, | zh_TW |
| dc.subject.keyword | Government political relations,Informativeness of accounting earnings,Ownership structure,Government shareholdings,Board seats owned by the government, | en |
| dc.relation.page | 50 | |
| dc.rights.note | 有償授權 | |
| dc.date.accepted | 2013-01-24 | |
| 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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