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| DC 欄位 | 值 | 語言 |
|---|---|---|
| dc.contributor.advisor | 尤琳蕙(Lin-Hui Yu) | |
| dc.contributor.author | Wei-Ni Hsiao | en |
| dc.contributor.author | 蕭薇妮 | zh_TW |
| dc.date.accessioned | 2023-03-19T23:18:45Z | - |
| dc.date.copyright | 2022-07-08 | |
| dc.date.issued | 2022 | |
| dc.date.submitted | 2022-07-01 | |
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| dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/85568 | - |
| dc.description.abstract | 本研究主要探討服務組織控制報告(Service Organization Controls Reports)與公司現金持有數、公司負債比率和投資效率之關聯性。本研究以標準普爾指數500(S&P 500)公司為樣本。研究結果發現取得服務組織控制報告的公司其現金持有數較少，兩者呈負相關。此外，取得服務組織控制報告的公司其負債比率較高，兩者呈正相關。最後，本研究透過使用Biddle et al. (2009)投資效率模型，發現當前的情況下公司是否取得服務組織控制報告與投資效率之間並無關聯性。 | zh_TW |
| dc.description.abstract | In this paper, I examine the association between Service Organization Controls Reports and corporate behavior, including cash holdings, leverage, and investment efficiency. The purpose of this study is to examine whether companies with Service Organization Controls Reports substantially benefit organization. Based on a sample of S&P 500 firms, I provide evidence that companies with Service Organization Controls Reports tend to hold less cash. I also find evidence that companies with Service Organization Controls Reports have higher corporate leverage. Finally, using the model proposed by Biddle et al. (2009), I find that there is no association between Service Organization Controls Reports and investment efficiency. | en |
| dc.description.provenance | Made available in DSpace on 2023-03-19T23:18:45Z (GMT). No. of bitstreams: 1 U0001-2406202221373700.pdf: 828669 bytes, checksum: b2a7c7968d054f2a0ade676100ef2401 (MD5) Previous issue date: 2022 | en |
| dc.description.tableofcontents | Abstract (Chinese) I Abstract (English) II 謝辭 III Table of Contents IV List of Tables VI 1. Introduction 1 2. Background, Literature Review and Hypothesis Development 4 2.1 Background and Literature Review 4 2.2 Relation between Service Organization Controls Reports and Cash Holdings 9 2.3 Relation between Service Organization Controls Reports and Corporate Leverage 11 2.4 Relation between Service Organization Controls Reports and Investment Efficiency 12 3.Research Design 13 3.1 Test of H1 (Relation between Service Organization Controls Reports and Cash Holdings) 14 3.2 Test of H2 (Relation between Service Organization Controls Reports and Corporate Leverage) 16 3.3 Test of H3 (Relation between Service Organization Controls Reports and Investment Efficiency) 17 4. Sample Selection, Descriptive Statistics, and Empirical Results 18 4.1 Sample Selection and Descriptive Statistics 18 4.2 Hypothesis H1 test 22 4.3 Hypothesis H2 test 22 4.4 Hypothesis H3 test 26 4.5 Additional Analyses 29 4.6 Robustness Checks 31 5. Conclusion 35 Variable Definitions 38 Reference 41 | |
| dc.language.iso | en | |
| dc.subject | 投資效率 | zh_TW |
| dc.subject | 服務組織控制報告 | zh_TW |
| dc.subject | 現金持有數 | zh_TW |
| dc.subject | 負債比率 | zh_TW |
| dc.subject | Leverage | en |
| dc.subject | Investment efficiency | en |
| dc.subject | Service Organization Controls Reports | en |
| dc.subject | Cash holdings | en |
| dc.title | 服務組織控制報告對公司行為之影響 | zh_TW |
| dc.title | The Effects of SOC Reports on Corporate Behavior | en |
| dc.type | Thesis | |
| dc.date.schoolyear | 110-2 | |
| dc.description.degree | 碩士 | |
| dc.contributor.oralexamcommittee | 吳淑鈴(Shu-Ling Wu),郭俐君(Li-Chun Kuo) | |
| dc.subject.keyword | 服務組織控制報告,現金持有數,負債比率,投資效率, | zh_TW |
| dc.subject.keyword | Service Organization Controls Reports,Cash holdings,Leverage,Investment efficiency, | en |
| dc.relation.page | 45 | |
| dc.identifier.doi | 10.6342/NTU202201108 | |
| dc.rights.note | 同意授權(全球公開) | |
| dc.date.accepted | 2022-07-05 | |
| dc.contributor.author-college | 管理學院 | zh_TW |
| dc.contributor.author-dept | 會計學研究所 | zh_TW |
| dc.date.embargo-lift | 2022-07-08 | - |
| 顯示於系所單位： | 會計學系 | |
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