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標題: | 證券交易法第20條第2項之研究-以「虛偽」及「隱匿」之認定為中心 A Study of Article 20(2) of Securities and Exchange Act: Focus on False Statements or Omissions |
作者: | 劉彥廷 Yen-Ting Liu |
指導教授: | 李存修 |
關鍵字: | 證券交易法,實證研究,虛偽,隱匿, Securities and Exchange Act,empirical study,false statements,omissions, |
出版年 : | 2022 |
學位: | 碩士 |
摘要: | 近年來,財報不實或公開說明書不實之案件時有所聞,然公司經營階層遭司法訴究時,大聲喊冤抱屈者亦所在多有。在資訊量爆炸的現代,公司須依政府法令申報或公告之文件項目繁雜多元,可能會影響投資人權益之程度亦不一。誠然,為確保財務報告之真實性及會計資訊之允當表達,課予財務報告虛偽隱匿之相關的法律責任有其必要,但倘若無限上綱,勢必反造成公司運作之障礙,更對公司經營者產生極大的成本及不確定風險,因此,如何妥適認定財報或財務業務文件之「虛偽」及「隱匿」,即為我國法制及投資人所關心之重大問題,顯有進一步研究之必要。本文從財報不實及財務業務文書不實之實務案例著手,並藉由分析美日各國關於財報不實中認定構成「虛偽」及「隱匿」之現況,並歸納出可供司法界及公司經營階層借鏡效法之處,並提出可行之具體政策建議。主管機關有義務簡化必要的資料申報流程,但企業在短期必須先求自保,透過清楚的內部資料彙整、外部責任權責劃分合約降低虛偽隱匿情事的風險。 There have been many reports of fraudulent financial statements or public statements in recent years. The managers of companies involved in securities fraud lawsuits related to misrepresentations or omissions of public statements and financial information frequently claim to have no knowledge of fraudulent activities undertaken. In the modern information era, the number of documents required under government laws and requirements have become more complex and diverse, though these documents have varying effects on investor interests. While it is necessary to impose legal restrictions on misrepresentations and omissions in financial documents to ensure the accuracy and appropriateness of accounting information, if costs and uncertainty risks relating to prevention of legal actions are heightened to an excessive degree, this may ultimately hinder corporate operations. Proper identification of misrepresentations and omissions in financial statements or financial documents is a matter of major concern for investors, raising the need for further investigation. This study compiled practical information from past cases and discussed definitions of misrepresentations and omissions in fraudulent financial statements under the laws of foreign countries such as America or Japan, then subsequently summarized specific recommendations on both the judicial side and the corporate front. Competent authorities have a duty to simplify necessary processes for information declaration, but within the short term, enterprises should seek to protect themselves through clear internal information compilation and external contracts for division of responsibilities to reduce risks from misrepresentations or omissions. |
URI: | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/83396 |
DOI: | 10.6342/NTU202203493 |
全文授權: | 未授權 |
顯示於系所單位: | 財務金融組 |
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ntu-110-2.pdf 目前未授權公開取用 | 1.25 MB | Adobe PDF |
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