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| DC 欄位 | 值 | 語言 |
|---|---|---|
| dc.contributor.advisor | 陳坤志(Kun-Chih Chen) | |
| dc.contributor.author | Yu-An Lin | en |
| dc.contributor.author | 林祐安 | zh_TW |
| dc.date.accessioned | 2022-11-25T03:05:15Z | - |
| dc.date.available | 2023-07-01 | |
| dc.date.copyright | 2021-08-18 | |
| dc.date.issued | 2021 | |
| dc.date.submitted | 2021-07-01 | |
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| dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/81860 | - |
| dc.description.abstract | 美制的公司治理透過全球化逐漸地常見於各個資本市場，然而也有些國家有著自己的傳統與制度，例如日本與德國，相對於美制的公司治理，日本在過去數十年都採取不一樣的治理模式，包括監察人制度與終身雇傭制度等等，近年則因為日本政府的方針，從2003年的修法開始，日版公司治理摻了入越來越多美式色彩，其中最關鍵的莫過於審計委員會的引入。但同時，在原有的監察人制度也被保存下，公司可以自由選擇想要適用的體制，也因此，日本公司型態變得多樣與複雜。本篇論文觀察了全球化下的兩大利害關係人(外國投資人與會計師事務所)對審計委員會在日本的看法，透過此篇論文，我們可以了解在全球化下，美制的公司治理會在非美制的國家如日本，會造成如何的反響與漣漪。我們利用外資持股比與審計公費來衡量兩者的反應。實證結果發現，不管是外國投資人或會計師事務所都對審計委員會的引入有正面的反應。和選擇採取傳統日式公司治理的公司相比，他們對選擇審計委員會的公司有顯著更高的信心，呈現的方式包括提高持股比與降低審計公費。 | zh_TW |
| dc.description.provenance | Made available in DSpace on 2022-11-25T03:05:15Z (GMT). No. of bitstreams: 1 U0001-2906202110062700.pdf: 894891 bytes, checksum: 6425fa9c3518fcbd577cdb7c0196d7e6 (MD5) Previous issue date: 2021 | en |
| dc.description.tableofcontents | 摘要 I Abstract II 圖目錄 IV 表目錄 V I. Introduction 1 1. Main bank system 1 2. Lifetime employment 2 II. Background and hypothesis development 10 III. Sample selection and research design 15 IV. Empirical results 21 1. Descriptive statistics: Foreign investors 21 2. Regression Result: Foreign investors and audit committees 25 3. Descriptive statistics: Audit fees 27 4. Regression Result: Audit fees and audit committees 30 V. Additional test 32 1. Additional test 1: Add the three committees package scheme into the sample 32 2. Additional test 2: Look into the three committees package scheme 34 3. Additional test 3: Different sample for Audit fees 37 VI. Conclusion 42 VII. References 44 VIII. Appendix: Definition of Variables 48 | |
| dc.language.iso | en | |
| dc.subject | 企業利害關係人 | zh_TW |
| dc.subject | 審計委員會 | zh_TW |
| dc.subject | 公司治理 | zh_TW |
| dc.subject | 外資持股比 | zh_TW |
| dc.subject | 審計公費 | zh_TW |
| dc.subject | 日本企業 | zh_TW |
| dc.subject | audit fee | en |
| dc.subject | corporate governance | en |
| dc.subject | Japanese company | en |
| dc.subject | audit committee | en |
| dc.subject | counterparties’ reaction | en |
| dc.subject | foreign investor | en |
| dc.title | 利害關係人對日本審計委員會制度之反應 | zh_TW |
| dc.title | Counterparties’ reaction to the establishment of audit committees in Japan | en |
| dc.date.schoolyear | 109-2 | |
| dc.description.degree | 碩士 | |
| dc.contributor.coadvisor | 黃祥宇(Xiang-Yu Huang) | |
| dc.contributor.oralexamcommittee | 潘健民(Hsin-Tsai Liu),顏如君(Chih-Yang Tseng) | |
| dc.subject.keyword | 公司治理,審計委員會,企業利害關係人,外資持股比,審計公費,日本企業, | zh_TW |
| dc.subject.keyword | corporate governance,audit committee,counterparties’ reaction,audit fee,Japanese company,foreign investor, | en |
| dc.relation.page | 48 | |
| dc.identifier.doi | 10.6342/NTU202101183 | |
| dc.rights.note | 同意授權(全球公開) | |
| dc.date.accepted | 2021-07-01 | |
| 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 | 2023-07-01 | - |
| 顯示於系所單位： | 會計學系 | |
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