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| DC 欄位 | 值 | 語言 |
|---|---|---|
| dc.contributor.advisor | 廖珮真(Pei-Cheng Liao) | |
| dc.contributor.author | Chun-Kai Wang | en |
| dc.contributor.author | 王俊凱 | zh_TW |
| dc.date.accessioned | 2022-11-24T09:26:16Z | - |
| dc.date.available | 2022-11-24T09:26:16Z | - |
| dc.date.copyright | 2022-02-21 | |
| dc.date.issued | 2022 | |
| dc.date.submitted | 2022-01-13 | |
| dc.identifier.citation | 簡俱揚和陳玉梅。產業審計專家與獨立董監事對新發行公司債資金成本的影響。當代會計10.1, 2009: 99-130. 肖浩, 詹雷和王徵。國外會計文本資訊實證研究述評與展望。外國經濟與管理38.9, 2016: 93-112. 謝孟辰。文本揭露品質與債務資金成本之關聯性。碩士論文，2020. 葉勇和王涵。盈餘管理對企業年度報告可讀性的影響研究。四川理工學院學報(社會科學版)33.6 2018: 52-63. Adelberg, Arthur Harris. 'Narrative disclosures contained in financial reports: means of communication or manipulation?' Accounting and business research 9.35, 1979, 179-190. Akerlof, George A. 'The market for “lemons”: Quality uncertainty and the market mechanism.' Uncertainty in economics. Academic Press, 1978, 235-251. Alwert, Kay, Manfred Bornemann, and Markus Will. 'Does intellectual capital reporting matter to financial analysts?' Journal of intellectual capital 10.3, 2009, 354-368. Anderson, Ronald C., Sattar A. Mansi, and David M. Reeb. 'Board characteristics, accounting report integrity, and the cost of debt.' Journal of accounting and economics 37.3, 2004, 315-342. Anderson, Ronald C., Sattar A. Mansi, and David M. Reeb. 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| dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/81722 | - |
| dc.description.abstract | 資金成本是會計學和財金學領域研究中的核心問題之一，它代表著一家公司籌措資金所需要付出的代價，也象徵著該公司取得資金的能力。資金成本分為兩種，分別為債務資金成本以及權益資金成本。債務資金成本為公司借款所需要付出的代價，而權益資金成本則為公司發行股票所需付出的代價，財報使用者則可以透過分析公司的資金成本來更加了解公司的狀況。另一方面，上市公司的年報是公司管理階層與財報使用者分享公司概況的主要方式，其中非財務資訊（年報文字部分）往往被忽視。然而，這些未經過標準化以及數字化的資訊往往涵蓋了財務資訊中所缺失的重要訊息，因此其質量也越來越受到關注，其中包括語調及可讀性等的質量因素都會影響財報使用者對於財報的理解。本文欲透過分析年報中文字部分中公司潛在留下的一些線索來了解一家公司的資金成本。延伸前人的研究，本文採用年報的模糊程度來探討與資金成本的關聯。本文並未發現年報的模糊程度與公司的資金成本（包括債務資金成本與權益資金成本）有顯著關係，然而發現公司的年報模糊程度將加深資本結構與資金成本的正向關係以及加深信用評等與債務資金成本之間的正向關係。 | zh_TW |
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| dc.description.tableofcontents | 口試委員會審定書 i 謝辭 ii 摘要 iii ABSTRACT iv 目錄 vi 圖目錄 viii 表目錄 ix 第一章 引言 1 第二章 文獻回顧及假說發展 4 2.1 年報的非財務資訊 4 2.2 非財務資訊下的代理問題與訊號理論 6 2.3 情緒特徵與可讀性特徵 7 2.4 模糊特徵的重要性以及衡量方法 10 2.5 模糊特徵與其他年報特徵之差異 14 2.6 資金成本 17 2.7 資本結構 18 2.8 信用評等 19 2.9 假說建立 20 第三章 模型設計 27 3.1 研究模型和方法 27 3.2 變數定義 32 3.2.1 資金成本 32 3.2.2 模糊分數 33 3.2.3 資本結構 40 3.2.4 信用評等 41 3.2.5 控制變數 43 3.3 樣本選擇和數據來源 46 第四章 實證結果 50 4.1 敘述性統計 50 4.2 相關性分析 52 4.3 迴歸分析 56 第五章 穩健性測試 65 5.1 更換模糊性特徵衡量方式 65 5.2 更換資本結構衡量方式 71 5.3 更換信用評等衡量方式 75 第六章 結論 78 參考文獻 80 | |
| dc.language.iso | zh-TW | |
| dc.subject | 模糊用詞 | zh_TW |
| dc.subject | 年度報告 | zh_TW |
| dc.subject | 資金成本 | zh_TW |
| dc.subject | 資本結構 | zh_TW |
| dc.subject | 信用評等 | zh_TW |
| dc.subject | Ratings | en |
| dc.subject | Vagueness | en |
| dc.subject | Annual Report | en |
| dc.subject | Cost of Capital | en |
| dc.subject | Capital Structure | en |
| dc.title | 年報模糊程度與資金成本之關聯性研究 | zh_TW |
| dc.title | The Relationship between Vague Semantics in Annual Report and Corporate Cost of Capital | en |
| dc.date.schoolyear | 110-1 | |
| dc.description.degree | 碩士 | |
| dc.contributor.oralexamcommittee | 廖芝嫻(Hsin-Tsai Liu),顏如君(Chih-Yang Tseng) | |
| dc.subject.keyword | 年度報告,資金成本,資本結構,信用評等,模糊用詞, | zh_TW |
| dc.subject.keyword | Annual Report,Cost of Capital,Capital Structure,Ratings,Vagueness, | en |
| dc.relation.page | 88 | |
| dc.identifier.doi | 10.6342/NTU202104543 | |
| dc.rights.note | 未授權 | |
| dc.date.accepted | 2022-01-14 | |
| 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 | |
文件中的檔案：
| 檔案 | 大小 | 格式 | |
|---|---|---|---|
| U0001-1912202110442900.pdf 未授權公開取用 | 2.5 MB | Adobe PDF |
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