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| DC 欄位 | 值 | 語言 |
|---|---|---|
| dc.contributor.advisor | 葉疏(Shu Yeh) | |
| dc.contributor.author | Yea-Yun Cheng | en |
| dc.contributor.author | 鄭雅云 | zh_TW |
| dc.date.accessioned | 2022-11-24T03:12:39Z | - |
| dc.date.available | 2021-11-04 | |
| dc.date.available | 2022-11-24T03:12:39Z | - |
| dc.date.copyright | 2021-11-04 | |
| dc.date.issued | 2021 | |
| dc.date.submitted | 2021-10-20 | |
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| dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/80678 | - |
| dc.description.abstract | 政府近年來積極推動公司治理改革，並於2016年發布「機構投資人盡職治理守則」，以期結合公司內外力量共同提升公司治理水準。本研究主要目的係探討政府身為具有專業資源的機構投資人，又兼具政策公權力與被投資企業股東雙重角色，是否藉由股權投資及其董監代表落實機構投資人盡職治理，提升被投資企業會計盈餘資訊內涵。 研究結果發現政策導入後，全體上市公司會計盈餘資訊內涵下降，無法支持政策有效性。政府持股比率與盈餘資訊內涵呈現倒 U 型非線性關係，代表政府在持股轉折點後之過度投資，將對盈餘資訊內涵產生負面影響。至於政府控制股東身分與派任董監事代表對會計盈餘資訊內涵則無顯著的影響。 | zh_TW |
| dc.description.provenance | Made available in DSpace on 2022-11-24T03:12:39Z (GMT). No. of bitstreams: 1 U0001-1910202112570400.pdf: 2443965 bytes, checksum: 37f0f83d5931ddb9a73e54d7ae7f13af (MD5) Previous issue date: 2021 | en |
| dc.description.tableofcontents | 第一章 緒論 1 第一節 研究背景與動機 1 第二節 研究範圍與目的 3 第三節 研究架構與流程 4 第二章 文獻探討 6 第一節 資訊揭露與代理問題 6 第二節 政府與公司治理 9 第三節 機構投資人與盡職治理 14 第三章 研究設計 17 第一節 研究假說 17 第二節 研究方法 20 第三節 研究模型 23 第四章 實證結果與分析 27 第一節 敘述統計與相關分析 27 第二節 實證迴歸結果 31 第五章 結論、建議與限制 37 第一節 研究結論 37 第二節 研究建議 38 第三節 研究限制 39 參考文獻 40 附錄一︰機構投資人盡職治理守則 44 附錄二︰110年盡職治理資訊揭露較佳名單評比標準 50 | |
| dc.language.iso | zh-TW | |
| dc.subject | 公司治理 | zh_TW |
| dc.subject | 機構投資人 | zh_TW |
| dc.subject | 盡職治理守則 | zh_TW |
| dc.subject | 政府持股 | zh_TW |
| dc.subject | 會計盈餘資訊內涵 | zh_TW |
| dc.subject | Institutional investor | en |
| dc.subject | Corporate governance | en |
| dc.subject | Informativeness of accounting earnings | en |
| dc.subject | Government shareholding | en |
| dc.subject | Stewardship Code | en |
| dc.title | 政府股權與盡職治理對會計盈餘資訊內涵之影響 | zh_TW |
| dc.title | The Impact of Government Shareholding and Stewardship on the Informativeness of Accounting Earnings | en |
| dc.date.schoolyear | 109-2 | |
| dc.description.degree | 碩士 | |
| dc.contributor.oralexamcommittee | 王全三(Hsin-Tsai Liu),王瑄(Chih-Yang Tseng) | |
| dc.subject.keyword | 機構投資人,盡職治理守則,政府持股,會計盈餘資訊內涵,公司治理, | zh_TW |
| dc.subject.keyword | Institutional investor,Stewardship Code,Government shareholding,Informativeness of accounting earnings,Corporate governance, | en |
| dc.relation.page | 51 | |
| dc.identifier.doi | 10.6342/NTU202103869 | |
| dc.rights.note | 同意授權(限校園內公開) | |
| dc.date.accepted | 2021-10-21 | |
| 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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