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| DC 欄位 | 值 | 語言 |
|---|---|---|
| dc.contributor.advisor | 王大維 | |
| dc.contributor.author | Pin-Han Hsieh | en |
| dc.contributor.author | 謝品涵 | zh_TW |
| dc.date.accessioned | 2021-05-17T10:17:59Z | - |
| dc.date.available | 2020-01-20 | |
| dc.date.available | 2021-05-17T10:17:59Z | - |
| dc.date.copyright | 2012-02-16 | |
| dc.date.issued | 2011 | |
| dc.date.submitted | 2012-01-20 | |
| dc.identifier.citation | 呂鴻德. (1992). 高科技企業經營策略. 科技研發管理新知交流通訊, 1:14-18.
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An Income Strategy Approach to the Positive Theory of Accounting Standard Setting/choice. Journal of Accounting and Economics, 3(2):129-149. | |
| dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/7038 | - |
| dc.description.abstract | 本研究針對不同的股權結構與不確定性因素之企業，討論在資訊不對稱下盈餘管理與投資無效率之關聯性。本文利用TEJ財務資料庫之樣本，探討臺灣家族企業與高科技產業在資訊不對稱下，盈餘管理是否較易產生不當的投資決策。結果顯示，家族企業相對於非家族企業，盈餘管理較易產生無效率投資。而家族高科技產業相對於家族傳統產業、非家族高科技產業及非家族傳統產業，在盈餘管理下較易出現投資無效率，且於後期過度投資的情形更為顯著。 | zh_TW |
| dc.description.abstract | This study investigates the association between earnings management and investment inefficiency given the existence of information asymmetry. In particular, we use the data from the TEJ database to examine such association in the context of family and hi-tech firms by considering the lagged information and industry characteristics. Our results show that the association between earnings management and investment efficiency is larger for family firms with high uncertainty comparing to non-family and non-high-tech firms. | en |
| dc.description.provenance | Made available in DSpace on 2021-05-17T10:17:59Z (GMT). No. of bitstreams: 1 ntu-100-R98722046-1.pdf: 1765727 bytes, checksum: 55bcaddb8088819b74c13e176707a279 (MD5) Previous issue date: 2011 | en |
| dc.description.tableofcontents | 摘 要 i
Abstract ii 謝 辭 iii 目 錄 iv 表 次 v 圖 次 vii 第一章 緒論 1 第二章 文獻回顧與假說發展 3 第一節 投資決策（Investment Decisions）與資訊不對稱文獻回顧 3 第二節 盈餘管理（Earnings Management）相關文獻回顧 6 第三節 假說發展 15 第三章 研究方法 24 第一節 定義變數與衡量 24 第二節 實證研究模型與設計 30 第三節 樣本篩選與資料來源 31 第四章 實證結果與分析 38 第一節 敘述統計量 38 第二節 相關性分析 47 第三節 迴歸結果分析 47 第四節 迴歸結果分析－依創新活動連結 52 第五節 增強測試 59 第五章 結論與建議 74 參考文獻 76 | |
| dc.language.iso | zh-TW | |
| dc.subject | 投資無效率 | zh_TW |
| dc.subject | 資訊不對稱 | zh_TW |
| dc.subject | 代理理論 | zh_TW |
| dc.subject | 盈餘管理 | zh_TW |
| dc.subject | agency theory | en |
| dc.subject | investment efficiency | en |
| dc.subject | earnings management | en |
| dc.subject | Information Asymmetry | en |
| dc.title | 從資訊不對稱論析盈餘管理對投資效率之影響 | zh_TW |
| dc.title | The Effects of Earnings Management on Investment Efficiency under Information Asymmetry | en |
| dc.type | Thesis | |
| dc.date.schoolyear | 100-1 | |
| dc.description.degree | 碩士 | |
| dc.contributor.oralexamcommittee | 林嬋娟,詹凌菁 | |
| dc.subject.keyword | 資訊不對稱,代理理論,盈餘管理,投資無效率, | zh_TW |
| dc.subject.keyword | Information Asymmetry,agency theory,earnings management,investment efficiency, | en |
| dc.relation.page | 87 | |
| dc.rights.note | 同意授權(全球公開) | |
| dc.date.accepted | 2012-01-20 | |
| 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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