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完整後設資料紀錄
DC 欄位 | 值 | 語言 |
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dc.contributor.advisor | 葉疏 | |
dc.contributor.author | Lung-Chih Lin | en |
dc.contributor.author | 林隆志 | zh_TW |
dc.date.accessioned | 2021-05-19T17:42:58Z | - |
dc.date.available | 2024-01-24 | |
dc.date.available | 2021-05-19T17:42:58Z | - |
dc.date.copyright | 2019-01-24 | |
dc.date.issued | 2018 | |
dc.date.submitted | 2019-01-17 | |
dc.identifier.citation | Beatty, A., Ramesh, K., & Weber, J. (2002). The importance of accounting changes in debt contracts: the cost of flexibility in covenant calculations. Journal of Accounting and Economics, 33(2), 205-227.
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dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/7404 | - |
dc.description.abstract | 本研究主要探討國內上市、櫃公司更換會計師事務所對次一年度銀行借款之效果。本研究以2011年至2016年台灣上市、櫃公司為對象,將六年間的借款區分為無擔保及有擔保兩種樣本,以研究更換會計師事務所對該兩種借款之影響。研究結果顯示,在無擔保借款之狀況下,公司更換會計師事務所對次一年度銀行借款利率有正向的顯著影響,即銀行因資訊風險的增加而提高借款利率;而在有擔保借款時,因銀行已將增加之資訊風險以擔保品作為該風險溢酬,公司更換會計師事務所對次一年度銀行借款利率並無顯著影響。 | zh_TW |
dc.description.abstract | This study mainly concerns about the response of the interest rate of bank debt to the signal of audit firm changes. The study includes the listed companies from year 2011 to 2016 in Taiwan and classifies the sample of bank loans to two categories, backed by collateral and not backed by collateral. The empirical results show that audit firm changes significantly increase the interest rate of the bank debts that are not backed by collateral because the financial reporting quality decreases and the information risk increases. In contrast, audit firm changes do not have significant effect on the interest rate of the bank debts that are backed by collateral because of the compensation effect of collateral. | en |
dc.description.provenance | Made available in DSpace on 2021-05-19T17:42:58Z (GMT). No. of bitstreams: 1 ntu-107-R05722060-1.pdf: 846465 bytes, checksum: 055d316e186e0cd6844e47d313af7f32 (MD5) Previous issue date: 2018 | en |
dc.description.tableofcontents | 摘要 I
Abstract II 目錄 III 表目錄 IV 第一章 緒論 1 第一節 研究背景與動機 1 第二節 研究目的 4 第三節 論文架構 5 第二章 文獻回顧與假說建立 6 第一節 會計師更換與審計品質 6 第二節 財務報導品質與銀行借款利率 8 第三節 假說建立 10 第三章 研究方法 12 第一節 樣本選取 12 第二節 實證模型設計 14 第三節 變數衡量 15 第四章 實證結果與分析 20 第一節 敘述統計結果 20 第二節 迴歸結果 30 第三節 額外迴歸測試分析 34 第五章 研究結論、限制與建議 36 第一節 研究結論 36 第二節 研究限制與建議 38 參考文獻 39 | |
dc.language.iso | zh-TW | |
dc.title | 更換會計師事務所對受查公司向銀行借款利率之影響 | zh_TW |
dc.title | Audit Firm Changes and the Cost of Bank Debt | en |
dc.type | Thesis | |
dc.date.schoolyear | 107-1 | |
dc.description.degree | 碩士 | |
dc.contributor.oralexamcommittee | 王瑄,楊炎杰 | |
dc.subject.keyword | 更換會計師事務所,資訊風險,財務報導品質,銀行借款利率, | zh_TW |
dc.subject.keyword | audit firm change,information risk,financial reporting quality,cost of bank debt,interest rate, | en |
dc.relation.page | 41 | |
dc.identifier.doi | 10.6342/NTU201900090 | |
dc.rights.note | 同意授權(全球公開) | |
dc.date.accepted | 2019-01-17 | |
dc.contributor.author-college | 管理學院 | zh_TW |
dc.contributor.author-dept | 會計學研究所 | zh_TW |
dc.date.embargo-lift | 2024-01-24 | - |
顯示於系所單位: | 會計學系 |
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