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| DC 欄位 | 值 | 語言 |
|---|---|---|
| dc.contributor.advisor | 王泰昌(Tay-Chang Wang) | |
| dc.contributor.author | Pei-Cheng Lee | en |
| dc.contributor.author | 李佩錚 | zh_TW |
| dc.date.accessioned | 2021-06-16T06:38:03Z | - |
| dc.date.available | 2016-08-05 | |
| dc.date.copyright | 2014-08-05 | |
| dc.date.issued | 2014 | |
| dc.date.submitted | 2014-07-30 | |
| dc.identifier.citation | 李威廷，2008，企業併購與公司治理，國立彰化師範大學會計學系碩士論文。
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| dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/57213 | - |
| dc.description.abstract | 本文探討最終控制者變動時，前後期最終控制者的公司治理變化是否會影響被控制公司的盈餘品質。以最終控制者集團內最主要核心公司的公司治理作為代理變數，以衡量公司治理變化。樣本期間為民國86年至101年，以最終控制者發生變動的公司為觀察值，共217筆觀察值，樣本排除金融保險業、其他產業及非公開發行公司。
所採用的公司治理變數分為董事會特性與股權結構兩類，實證結果顯示「總經理兼任董事或董事長變化」在實質盈餘管理獲得和預測一致的結果，增加董事會獨立性可以減少實質盈餘管理情況。額外測試中，提高董事會獨立性的「獨立董事比例變化」、降低董事會效率的「董事席次變化」及提高外部董事監督能力的「最大外部股東持股比例變化」，都獲得實證支持。由於公司治理面向廣泛，變數選擇為本文的研究限制。 | zh_TW |
| dc.description.abstract | We investigate whether the changes in corporate governance of the ultimate controller affect earnings quality of the controlled company when the ultimate controller of the controlled company changes. The governance of the core firm of the ultimate controller group is measured as the proxy of corporate governance. The study covers the changes of the ultimate controller in Taiwan that happened between 1997 and 2012. The sample consists of 217 observations. The financial industry, other industry, and non-publicly issued companies are excluded from the sample.
The governance variables are classified as the characteristics of board of directors and the voting structure. The coefficient of the changes in CEO duality is consistent with the prediction. The increase in the independence of board of directors alleviates real earnings management. In additional test, the increase in independent directors makes the board of directors independent. The increase in the size of the board results in the inefficiency in the board of directors. The increase in the voting right of the maximum outsider shareholder raises oversight capacity of the outsider. However, ignoring other governance variables is the research limitation. | en |
| dc.description.provenance | Made available in DSpace on 2021-06-16T06:38:03Z (GMT). No. of bitstreams: 1 ntu-103-R01722007-1.pdf: 1248525 bytes, checksum: 8472ae738377a72a15afa3f075e14680 (MD5) Previous issue date: 2014 | en |
| dc.description.tableofcontents | 目 錄
口試委員會審定書………………………………………...…………………………….i 誌謝……………………………………………………….……………………………..ii 中文摘要…………………………………………………..…..………………………..iii 英文摘要………………………………………………….…………………………….iv 第一章 緒論…………………………………………….………………………………1 第二章 文獻探討………………………………………..……………………………...4 第一節 併購與公司治理的關係與研究假說…….……………………....………4 第二節 併購與盈餘品質的關係……………………....……………………….…9 第三節 公司治理與盈餘品質的關係…………..………....…………………….10 第四節 盈餘品質及其代理變數……………….……....………………………..13 第三章 研究方法…………………………………….………………………………..16 第一節 研究設計與變數定義………………...………………………....………16 第二節 樣本選擇……………………………………………………..……….…29 第四章 實證結果與分析………………………..…………………………………….33 第一節 敘述統計與相關分析……….......……………………………....………33 第二節 迴歸模型結果…………………..……………………….………………38 第三節 額外測試……………………..…………………....…………………….45 第五章 結論與限制……………………...……………………………………………53 參考文獻………………………………….……………………………………………55 | |
| dc.language.iso | zh-TW | |
| dc.subject | 應計盈餘管理 | zh_TW |
| dc.subject | 盈餘品質 | zh_TW |
| dc.subject | 最終控制者 | zh_TW |
| dc.subject | 集團 | zh_TW |
| dc.subject | 公司治理 | zh_TW |
| dc.subject | 實質盈餘管理 | zh_TW |
| dc.subject | the ultimate controller | en |
| dc.subject | earnings quality | en |
| dc.subject | group | en |
| dc.subject | corporate governance | en |
| dc.subject | accruals earnings management | en |
| dc.subject | real earnings management | en |
| dc.title | 最終控制者變動對盈餘品質的影響：論集團公司治理的角色 | zh_TW |
| dc.title | The Effects on Earnings Quality of The Ultimate Controller Changes: The Role of Corporate Governance within The Group | en |
| dc.type | Thesis | |
| dc.date.schoolyear | 102-2 | |
| dc.description.degree | 碩士 | |
| dc.contributor.coadvisor | 劉嘉雯(Chia-Wen Liu) | |
| dc.contributor.oralexamcommittee | 林瑞青(Ruey-Ching Lin) | |
| dc.subject.keyword | 實質盈餘管理,應計盈餘管理,盈餘品質,最終控制者,集團,公司治理, | zh_TW |
| dc.subject.keyword | real earnings management,accruals earnings management,earnings quality,the ultimate controller,group,corporate governance, | en |
| dc.relation.page | 59 | |
| dc.rights.note | 有償授權 | |
| dc.date.accepted | 2014-07-31 | |
| 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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