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| Title: | 會計師查核意見與債權投資人決策之關聯 |
| Authors: | 吳玉珍
Wu, Yu Jen |
| Contributors: | 戚務君
Chi, Wuh-Jiun
吳玉珍
Wu, Yu Jen |
| Keywords: | 會計師查核報告
查核報告資訊內涵
債權投資人貸款決策
信用風險評等 |
| Date: | 2017 |
| Issue Date: | 2017-07-31 10:56:51 (UTC+8) |
| Abstract: | 本研究以公司當年度新增借款觀察會計師查核報告對債權投資人在決定貸款條件之影響。結果發現修正式無保留意見與借款利率具顯著正向關聯，與借款金額具顯著負向關聯，代表債權投資人視修正式無保留意見為一種負面資訊之傳遞。本研究進一步將修正式無保留意見分成重大不確定性、繼續經營假設有疑慮、重編及會計原則變動類型，發現不同的修正式無保留意見類型亦與借款條件有所關聯，其中以繼續經營假設有疑慮意見影響最大。本研究的結論為會計師查核報告對債權投資人於決定貸款合約時有所影響，債權人會依據會計師查核意見及查核報告內容決定其貸款決策。 |
| Reference: | 林宛瑩、許崇源、戚務君與陳宜伶，2009，治理與信用風險，臺大管理論叢第19卷第2期（10月）：71-98.
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| Description: | 碩士
國立政治大學
會計學系
104353115 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0104353115 |
| Data Type: | thesis |
| Appears in Collections: | [會計學系] 學位論文
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