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| DC 欄位 | 值 | 語言 |
|---|---|---|
| dc.contributor.advisor | 陳耀宗(Yao-Tsung Chen) | |
| dc.contributor.author | Yi-Ju Lin | en |
| dc.contributor.author | 林益如 | zh_TW |
| dc.date.accessioned | 2021-05-19T18:04:07Z | - |
| dc.date.available | 2022-12-31 | |
| dc.date.available | 2021-05-19T18:04:07Z | - |
| dc.date.copyright | 2012-08-19 | |
| dc.date.issued | 2012 | |
| dc.date.submitted | 2012-08-15 | |
| dc.identifier.citation | 王瑄和杜榮瑞，(2005)，企業資訊揭露之決定因素與效應，會計研究月刊，第237 期，65-67。
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| dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/8043 | - |
| dc.description.abstract | 我國自1998年開始宣導公司治理的重要性，並制定相關法規，以期能提升各企業的公司治理，其中資訊揭露即為公司治理的重要構面之一。因此，本研究欲探討公司治理如何影響企業之自願性資訊揭露行為，主要著重公司治理中之董事會組成和所有權結構對自願性揭露之影響。研究中使用獨立董事佔董事會的席次比例來做為董事會組成的衡量變數；所有權結構則利用經理人持股比率、大股東持股比率及政府持股比率衡量變數。
本研究樣本選取為2010年台灣上市櫃公司，並採用台灣證券交易所及證券櫃檯買賣中心委託證券暨期貨市場發基金會自2003年設置的資訊評鑑系統之評鑑結果來做自願性揭露的衡量變數。 研究結果發現，獨立董事佔董事會比例和政府機構持股比例和自願性揭露程度間成顯著正相關；大股東持股比例和自願性揭露程度間呈顯著負相關；經理人持股比例和自願性揭露程度間成不顯著之負相關。 | zh_TW |
| dc.description.abstract | Since 1998, Taiwan government has started to promulgate the importance of corporate governance and establish related regulations to promote corporate governance for firm listed in Taiwan Stock Exchange Corporation (TWSE) and Gre Tai Securities Market (GTSM). Information disclosure is considered as one of the major aspects of corporate governance. The purpose of this study is to examine the association between corporate governance mechanism focusing on board composition and ownership structure and the extent of voluntary disclosure. Board composition is measured by the percentage of outside directors in the board; ownership structure is characterized by managerial ownership, blockholder ownership and government ownership.
The sample for this study is selected from firms listed on the Taiwan Stock Exchange (TWSE) in year 2010. The degree of voluntary disclosure extent is measured by the ranking results conducted by “Information Disclosure and Transparency Rankings System” launched by Taiwan Stock Exchange corporation and Securities & Future Institute. The empirical results of this study indicate that both the percentage of outside directors on the board and government ownership are positively related to the degree of voluntary disclosure. Blockholder ownership is negatively associated with the degree of voluntary disclosure. However, managerial ownership is not related to voluntary disclosure. | en |
| dc.description.provenance | Made available in DSpace on 2021-05-19T18:04:07Z (GMT). No. of bitstreams: 1 ntu-101-R99722021-1.pdf: 832546 bytes, checksum: bf0959184d8d2d50dcd012c88537e641 (MD5) Previous issue date: 2012 | en |
| dc.description.tableofcontents | 第一章 緒論 6
第一節 研究背景與目的 6 第二節 論文架構 8 第二章 文獻探討 9 第一節 公司治理 9 第二節 自願性揭露 14 第三節 自願性揭露與公司治理 17 第四節 其他會影響自願性揭露的變數 21 第三章 研究方法 23 第一節 研究假說 23 第二節 研究變數之定義與衡量 26 第三節 分析方法 29 第四節 樣本選取與資料來源 30 第四章 實證結果 35 第一節 敘述性統計分析 35 第二節 相關性分析 40 第三節 迴歸分析 42 第五章 研究結論、限制與建議 45 第一節 研究結論 45 第二節 研究限制 47 第三節 未來研究建議 48 參考文獻49 | |
| dc.language.iso | zh-TW | |
| dc.title | 公司治理與自願性揭露之關聯性研究 | zh_TW |
| dc.title | The Relation between Corporate Governance and Voluntary Disclosure | en |
| dc.type | Thesis | |
| dc.date.schoolyear | 100-2 | |
| dc.description.degree | 碩士 | |
| dc.contributor.oralexamcommittee | 曾智揚(Chih-Yang Tseng),洪聖閔(Sheng-Min Hung) | |
| dc.subject.keyword | 公司治理,董事會組成,經理人持股比率,大股東持股比率,政府持股比率,自願性資訊揭露, | zh_TW |
| dc.subject.keyword | Corporate governance,Board composition,Managerial ownership,Blockholder ownership,Government ownership,Voluntary disclosure, | en |
| dc.relation.page | 55 | |
| dc.rights.note | 同意授權(全球公開) | |
| dc.date.accepted | 2012-08-15 | |
| 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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