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完整後設資料紀錄
DC 欄位 | 值 | 語言 |
---|---|---|
dc.contributor.advisor | 劉啟群,陳坤志 | |
dc.contributor.author | Yan-Kai Chang | en |
dc.contributor.author | 張晏愷 | zh_TW |
dc.date.accessioned | 2021-06-17T01:31:49Z | - |
dc.date.available | 2020-08-10 | |
dc.date.copyright | 2017-08-10 | |
dc.date.issued | 2017 | |
dc.date.submitted | 2017-08-03 | |
dc.identifier.citation | 一、中文部份
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dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/67428 | - |
dc.description.abstract | 本研究以台灣2005年10月25日至2015年12月31日期間首次公開發行的公司作為研究樣本,觀察其公司首次掛牌交易當日、前三日與前五日之報酬與查核會計師產業專長之關聯。產業專長分為會計師層級與事務所層級,兩者係分別以查核會計師產業市佔率與查核事務所產業市佔率衡量。
本研究之實證結果顯示會計師產業市佔率越高,首次公開發行短期報酬亦越高;然而,事務所之產業市佔率對首次公開發行短期報酬之影響則未達顯著水準。此結果證實以產業市佔率衡量之審計品質與首次公開發行折價之關聯較接近傳訊理論(Signalling Theory)而非道德風險理論(Moral Hazard Theory);本研究同時亦發現,在我國審計簽證制度下,產業專長與會計師個人特長較為攸關。 | zh_TW |
dc.description.abstract | This thesis examined whether the short-term return of an initial public offering stock (IPO underpricing hereafter) is significantly affected by the industrial expertise of issuing company’s CPA or not. I segmented industrial expertise into firm-level and partner-level, the former is measured by CPA firm’s industrial market share and the latter is measured by partner’s industrial market share.
Results of the examinations suggest that the positive relationship between partner-level industrial expertise and IPO underpricing exists. However, firm-level industrial expertise does not significantly affect IPO underpricing. Instead of Moral Hazard Theory, my empirical results are consistent with Signalling Theory, which stated that audit quality positively affect IPO underpricing. | en |
dc.description.provenance | Made available in DSpace on 2021-06-17T01:31:49Z (GMT). No. of bitstreams: 1 ntu-106-R04722043-1.pdf: 1024873 bytes, checksum: 4bb2c6bfe166499e05f3b41ee5d54449 (MD5) Previous issue date: 2017 | en |
dc.description.tableofcontents | 壹、 緒論 1
一、 研究動機 1 二、 研究架構 3 三、 台灣現行股票初次上市、櫃之規範 4 貳、 文獻探討 8 一、 股票的首次公開發行折價現象 8 二、 會計師市佔率、產業專長與審計品質 12 三、 審計品質與首次公開發行折價之關聯 14 參、 假說發展 18 一、 首次公開發行前更換查核事務所對首次公開發行折價之影響 18 二、 事務所層級之產業市佔率對首次公開發行折價之影響 19 三、 個別會計師層級之產業市佔率對首次公開發行折價之影響 19 肆、 研究設計 21 一、 樣本選取 21 二、 變數解釋及衡量方法 24 三、 實證模型 30 伍、 實證結果 32 一、 敘述性統計 32 二、 相關係數矩陣分析 33 三、 多元變量迴歸分析 37 陸、 額外測試 41 柒、 結論 45 一、 研究結論 45 二、 研究限制與建議 46 捌、 參考資料 48 一、 中文部分 48 二、 英文部分 48 | |
dc.language.iso | zh-TW | |
dc.title | 會計師產業專長與首次公開發行折價之關聯 | zh_TW |
dc.title | The Relationship between CPAs’ Industrial Expertise and IPO Underpricing. | en |
dc.type | Thesis | |
dc.date.schoolyear | 105-2 | |
dc.description.degree | 碩士 | |
dc.contributor.oralexamcommittee | 姜堯民,高偉娟 | |
dc.subject.keyword | 首次公開發行折價,資訊不對稱,傳訊,產業專長,產業市佔率, | zh_TW |
dc.subject.keyword | IPO underpricing,information asymmetric,signalling,industrial expertise,industrial market share, | en |
dc.relation.page | 52 | |
dc.identifier.doi | 10.6342/NTU201701574 | |
dc.rights.note | 有償授權 | |
dc.date.accepted | 2017-08-03 | |
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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