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| DC 欄位 | 值 | 語言 |
|---|---|---|
| dc.contributor.advisor | 廖珮真(Pei-Cheng Liao) | |
| dc.contributor.author | Fang-Chieh Lin | en |
| dc.contributor.author | 林芳潔 | zh_TW |
| dc.date.accessioned | 2021-06-07T17:29:21Z | - |
| dc.date.copyright | 2020-02-10 | |
| dc.date.issued | 2020 | |
| dc.date.submitted | 2020-02-05 | |
| dc.identifier.citation | 一、 中文部分
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The Imformation Value of Key Audit Matters in the Auditor’s Report: Evidence from an Eye-Trackig Study. Accounting Horizons 32(2): 141-162. Vanstraelen, A., C. Schelleman, R. Meuwissen and I. Hofmann. 2012. The Audit Reporting Debate: Seemingly Intractable Problems and Feasible Solutions. European Accounting Review 21(2): 193-215. Wright, A. M. and S. Wright. 2014. Modification of the Audit Report: Mitigating Investor Attribution by Disclosing the Auditor’s Judgement Process. Behavioral Research in Accounting 26(2): 35-50. | |
| dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/15285 | - |
| dc.description.abstract | 本研究旨在探討我國上市(櫃)企業於2016年起強制適用新式查核報告後，對企業資金成本之影響。本研究採用台灣經濟新報社(TEJ)之資料，選取樣本期間為政策實施前後三年，亦即選用2013年至2018年，共計6年的樣本，並透過一般最小平方法(OLS)來進行檢測。實證結果顯示，不論在債務資金成本、權益資金成本與加權平均資金成本方面，在新式查核報告此一政策實施後，均顯著下降。此外，本研究透過差異中差異估計法(DID)對債務資金成本進行進一步檢測，亦獲得相同結果。
前述之結果顯示，新式查核報告的實施，確實可提供報告使用者增額資訊，並改善資訊不對稱的現象，進而促使企業籌資成本的降低。本研究除可補充國內相關文獻外，尚可提供主管機關作為此一政策正面效果之背書，並提供企業權衡自願揭露程度之參考。 | zh_TW |
| dc.description.abstract | This study aims to examine the effect of extended audit report mandatorily applicated on the cost of capital of listed companies at the stock exchange market and over-the-counter market in Taiwan since 2016. The data in this study are from the TEJ database and the research period is ranged from 2013 to 2018, which includes the mandatory application of the extended audit report three years prior and post the enactment. By using the ordinary least squares method, the empirical results show that the cost of debt capital, cost of equity capital, and weighted average capital costs have decreased significantly since the implementation of the extended audit report. Moreover, a similar result with the cost of debt capital is acquired by using the difference in differences method.
These results provide evidence that the adoption of the extended audit report can provide incremental information for users and alleviate information asymmetry so that companies can reduce the cost of capital. The findings not only contribute to the literature on the impact of the adoption of the extended audit report on the cost of capital but also lay a supportive foundation for the authorities’ policy and help companies determine the extent of voluntary information disclosures. | en |
| dc.description.provenance | Made available in DSpace on 2021-06-07T17:29:21Z (GMT). No. of bitstreams: 1 ntu-109-R06722060-1.pdf: 1405895 bytes, checksum: 12f8e37290de52dcf48e42b28c7e3a34 (MD5) Previous issue date: 2020 | en |
| dc.description.tableofcontents | 口試委員會審定書 #
誌謝 i 中文摘要 ii ABSTRACT iii 目錄 iv 表目錄 vi 第一章 前言 1 第二章 研究背景 4 第一節 各國推動新式查核報告之情況 4 第二節 臺灣之推動情況 7 第三章 文獻探討與假說 10 第一節 新式查核報告之資訊價值 11 第二節 資訊揭露與企業資金成本 15 第三節 假說發展 18 第四章 研究設計 21 第一節 樣本選取與資料來源 21 第二節 研究模型與變數定義 25 第五章 研究結果 34 第一節 債務資金成本 34 第二節 權益資金成本 42 第三節 額外測試 50 第六章 結論 65 第一節 研究結論 65 第二節 研究貢獻 67 第三節 研究限制與建議 67 參考文獻 70 | |
| dc.language.iso | zh-TW | |
| dc.subject | 加權平均資金成本 | zh_TW |
| dc.subject | 新式查核報告 | zh_TW |
| dc.subject | 資訊內涵 | zh_TW |
| dc.subject | 債務資金成本 | zh_TW |
| dc.subject | 權益資金成本 | zh_TW |
| dc.subject | Weighted Average Capital Costs | en |
| dc.subject | Extended Audit Report | en |
| dc.subject | Information content | en |
| dc.subject | Cost of Debt Capital | en |
| dc.subject | Cost of Equity Capital | en |
| dc.title | 新式查核報告與資金成本之關聯性 | zh_TW |
| dc.title | The Relationship between Extended Audit Report and Cost of Capital | en |
| dc.type | Thesis | |
| dc.date.schoolyear | 108-1 | |
| dc.description.degree | 碩士 | |
| dc.contributor.oralexamcommittee | 吳淑鈴(Shu-Ling Wu),顏如君(Ju-Chun Yen) | |
| dc.subject.keyword | 新式查核報告,資訊內涵,債務資金成本,權益資金成本,加權平均資金成本, | zh_TW |
| dc.subject.keyword | Extended Audit Report,Information content,Cost of Debt Capital,Cost of Equity Capital,Weighted Average Capital Costs, | en |
| dc.relation.page | 78 | |
| dc.identifier.doi | 10.6342/NTU202000100 | |
| dc.rights.note | 未授權 | |
| dc.date.accepted | 2020-02-05 | |
| 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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