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| DC 欄位 | 值 | 語言 |
|---|---|---|
| dc.contributor.advisor | 林姿婷 | zh_TW |
| dc.contributor.advisor | Tzu-Ting Lin | en |
| dc.contributor.author | 李鎧良 | zh_TW |
| dc.contributor.author | Kai-Liang Li | en |
| dc.date.accessioned | 2025-07-02T16:29:26Z | - |
| dc.date.available | 2025-07-03 | - |
| dc.date.copyright | 2025-07-02 | - |
| dc.date.issued | 2025 | - |
| dc.date.submitted | 2025-06-13 | - |
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| dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/97565 | - |
| dc.description.abstract | 本研究以2013至2024年間之臺灣上市櫃公司為樣本，探討盈餘品質與股利支付狀態、支付規模之間的關聯性，並發現股利支付公司比起未支付股利之公司有著較高的盈餘品質，然而股利相對支付規模越極端，這樣的關聯性也就越弱，同時本研究以過往相關實證結果不一致之情形為契機，進一步探討盈餘品質與股利規模之間是否存在非線性關係，而本研究之實證結果顯示兩者之間存在倒U型關係，平均而言，股利規模存在一最適水準，在該水準下增加或減少股利支付都將降低盈餘品質。 | zh_TW |
| dc.description.abstract | This study focuses on the relationship between earnings quality and both dividend-paying status and the size of dividend payments, using data from listed companies in Taiwan from 2013 to 2024. The results show that dividend-paying firms generally exhibit higher earnings quality. However, this positive association weakens as the size of dividend payments becomes more extreme. Motivated by inconsistent findings in prior empirical studies, this study further investigates whether a nonlinear relationship exists between earnings quality and the size of dividend payments. The empirical results confirm the presence of an inverted U-shaped relationship, suggesting that, on average, there is an optimal level of dividend payments—either increasing or decreasing dividends beyond this level is associated with lower earnings quality. | en |
| dc.description.provenance | Submitted by admin ntu (admin@lib.ntu.edu.tw) on 2025-07-02T16:29:26Z No. of bitstreams: 0 | en |
| dc.description.provenance | Made available in DSpace on 2025-07-02T16:29:26Z (GMT). No. of bitstreams: 0 | en |
| dc.description.tableofcontents | 謝辭 i
中文摘要 ii ABSTRACT iii 目次 iv 表次 vi 第一章 緒論 1 第二章 文獻回顧與假說 3 2.1 文獻回顧 3 2.2 主要假說 5 第三章 資料及研究方法 7 3.1 資料來源與樣本選取 7 3.2 盈餘品質代理變數 7 3.3 股利支付狀態與股利規模衡量變數 9 3.3.1 是否支付股利(DIV) 9 3.3.2 股利相對規模(DIVQ1至DIVQ5) 9 3.3.3 股利殖利率(DY) 9 3.3.4 股利支付率(DPR) 10 3.4 控制變數 10 3.4.1 公司規模(MV) 10 3.4.2 自由現金流(FCF) 10 3.4.3 股價淨值比(MB) 11 3.4.4 銷售成長率(SG) 11 3.4.5 資產報酬率(ROA) 11 3.4.6 是否遭遇損失(Loss) 11 3.4.7 公司年齡(Age) 11 3.4.8 保留盈餘對總資產比率(RER) 12 3.4.9 財務槓桿(Lev) 12 3.4.10 資本密集度(PPE) 12 3.4.11 大型會計師事務所查核(BigN) 12 3.4.12 大股東持股(Large) 12 3.4.13 機構投資人持股(Inst) 13 3.4.14 獨立董事比率(Indep) 13 3.4.15 董事長兼任總經理(Dual) 13 3.5 研究方法 13 3.5.1 盈餘品質與股利支付狀態 13 3.5.2 盈餘品質與股利相對規模 14 3.5.3 盈餘品質與股利規模之非線性關係 14 第四章 實證結果 15 4.1 敘述性統計 15 4.2 盈餘品質與股利支付狀態 16 4.3 盈餘品質與股利相對規模 16 4.4 盈餘品質與股利規模之非線性關係 17 第五章 結論 20 5.1 研究結論 20 5.2 研究限制與後續研究建議 20 參考文獻 22 | - |
| dc.language.iso | zh_TW | - |
| dc.subject | 應計項目 | zh_TW |
| dc.subject | 倒U型關係 | zh_TW |
| dc.subject | 盈餘管理 | zh_TW |
| dc.subject | 盈餘品質 | zh_TW |
| dc.subject | 股利 | zh_TW |
| dc.subject | inverted U-shaped relationship | en |
| dc.subject | dividends | en |
| dc.subject | earnings quality | en |
| dc.subject | earnings management | en |
| dc.subject | accruals | en |
| dc.title | 股利與盈餘品質之非線性關係:以臺灣上市櫃公司為例 | zh_TW |
| dc.title | The Nonlinear Relationship Between Dividends and Earnings Quality: Evidence from Listed Companies in Taiwan | en |
| dc.type | Thesis | - |
| dc.date.schoolyear | 113-2 | - |
| dc.description.degree | 碩士 | - |
| dc.contributor.oralexamcommittee | 蔡英哲;陳彥行 | zh_TW |
| dc.contributor.oralexamcommittee | Ying-Che Tsai;Yan-Shing Chen | en |
| dc.subject.keyword | 股利,盈餘品質,盈餘管理,應計項目,倒U型關係, | zh_TW |
| dc.subject.keyword | dividends,earnings quality,earnings management,accruals,inverted U-shaped relationship, | en |
| dc.relation.page | 31 | - |
| dc.identifier.doi | 10.6342/NTU202501129 | - |
| dc.rights.note | 未授權 | - |
| dc.date.accepted | 2025-06-13 | - |
| dc.contributor.author-college | 管理學院 | - |
| dc.contributor.author-dept | 財務金融學系 | - |
| dc.date.embargo-lift | N/A | - |
| 顯示於系所單位： | 財務金融學系 | |
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