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| ???org.dspace.app.webui.jsptag.ItemTag.dcfield??? | Value | Language |
|---|---|---|
| dc.contributor.advisor | 許文馨(Wen Hsin Hsun) | |
| dc.contributor.author | Ting Hsuan Lin | en |
| dc.contributor.author | 林廷宣 | zh_TW |
| dc.date.accessioned | 2022-11-24T03:44:19Z | - |
| dc.date.available | 2021-09-02 | |
| dc.date.available | 2022-11-24T03:44:19Z | - |
| dc.date.copyright | 2021-09-02 | |
| dc.date.issued | 2021 | |
| dc.date.submitted | 2021-07-16 | |
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| dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/81342 | - |
| dc.description.abstract | 本研究透過美國財務會計準則142號公報「商譽與其他無形資產」對於商譽減損之規範和併購者併購績效間的關聯性，探討外部會計準則規範是否能夠提升公司內部資訊環境和消弭代理人成本，進而提升公司管理層之投資決策績效。本研究以美國1999至2006年併購案件為樣本，發現在財務會計準則第142號公報實施後，市場整體併購績效提升，且資產負債表上存有商譽而受該號公報規範之併購公司以及經理人屬於過度自信之併購公司其提升幅度更為顯著。顯示該公報確實有助於提升併購公司內部資訊環境和消弭代理人成本並反映在其併購績效。此外，本研究亦發現，因過去併購績效不佳而導致有大額商譽減損之併購公司，市場對其在公報實施後之併購更不信任。 | zh_TW |
| dc.description.provenance | Made available in DSpace on 2022-11-24T03:44:19Z (GMT). No. of bitstreams: 1 U0001-1607202117220600.pdf: 1981159 bytes, checksum: d2f9f953b634c1e7b3a177d36e29db20 (MD5) Previous issue date: 2021 | en |
| dc.description.tableofcontents | 中文摘要 i Abstract ii 1. Introduction 1 2. Prior literatures and hypothesis development 9 2.1. The process of mergers and acquisitions 9 2.2. General M A mechanism between acquiring firm and target firm 12 2.3. The acquisition inefficiency under information asymmetry 13 2.4. How accounting reporting enhance investment efficiency 18 2.5. Accounting for Goodwill Impairments prior to SFAS 142 26 2.6. CEO overconfidence 31 3. Variable measurement and research design 35 3.1. Acquisition efficiency 35 3.2. Research design for H1a 35 3.3. Research design for H1b 38 3.4. CEO over-confidence 38 3.5. Research design for H2 40 4. Sample and descriptive statistics 41 4.1. Sample selection 41 4.2. Descriptive statistics 42 5. Empirical results 46 5.1. Regression analysis: test of H1a 46 5.2. Regression analysis: test of H1b 48 5.3. Cross-sectional analyses – overconfident CEO: test of H2 50 6. Additional analysis: goodwill impairment charges 53 7. Conclusions 57 Appendix Variable definitions 59 References 62 | |
| dc.language.iso | en | |
| dc.subject | 經理人過度自信 | zh_TW |
| dc.subject | 財務會計準則 | zh_TW |
| dc.subject | 商譽減損 | zh_TW |
| dc.subject | 企業併購 | zh_TW |
| dc.subject | 市場反應 | zh_TW |
| dc.subject | SFAS 142 | en |
| dc.subject | Manager's overconfidence | en |
| dc.subject | Market reaction | en |
| dc.subject | Mergers and acquisitions | en |
| dc.subject | Goodwill impairment | en |
| dc.title | 商譽減損規範與企業併購績效：以財務會計準則第142號公報為例 | zh_TW |
| dc.title | Goodwill Impairment and Acquisition Performance: Evidence from SFAS No. 142 | en |
| dc.date.schoolyear | 109-2 | |
| dc.description.degree | 碩士 | |
| dc.contributor.coadvisor | 劉心才(Hsin Tsai Liu) | |
| dc.contributor.oralexamcommittee | 張景宏(Hsin-Tsai Liu),吳政衞(Chih-Yang Tseng) | |
| dc.subject.keyword | 財務會計準則,商譽減損,企業併購,市場反應,經理人過度自信, | zh_TW |
| dc.subject.keyword | SFAS 142,Goodwill impairment,Mergers and acquisitions,Market reaction,Manager's overconfidence, | en |
| dc.relation.page | 67 | |
| dc.identifier.doi | 10.6342/NTU202101521 | |
| dc.rights.note | 同意授權(限校園內公開) | |
| dc.date.accepted | 2021-07-19 | |
| dc.contributor.author-college | 管理學院 | zh_TW |
| dc.contributor.author-dept | 會計學研究所 | zh_TW |
| Appears in Collections: | 會計學系 | |
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| File | Size | Format | |
|---|---|---|---|
| U0001-1607202117220600.pdf Access limited in NTU ip range | 1.93 MB | Adobe PDF |
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