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    题名: 臺灣上市櫃公司經營績效的決定因素 -企業併購所扮演角色
    The Determinants of Performances of Listed Companies in Taiwan:The Role of M&A.
    作者: 黃熙騰
    Huang, Hsi-Teng
    贡献者: 翁永和
    黃熙騰
    Huang, Hsi-Teng
    关键词: 併購
    經營績效
    日期: 2019
    上传时间: 2019-08-07 16:53:50 (UTC+8)
    摘要: 本研究採用臺灣上市櫃公司(不含金融業)2011年至2017年公開資料及經濟部所統計「企業併購案件統計資料」作為研究樣本,並以資產報酬率(ROA)作為績效衡量指標,探討企業併購對於經營績效之影響;另回顧過去績效相關文獻,探索其他可能影響經營績效的決定因素。本文主要結果如下:各解釋變數中,除經營時間之外,其餘變數對於經營績效皆具有顯著影響;其中併購活動、人事穩定度、財務槓桿程度、研發費用支出、員工薪資成本等因素對於經營績效具有顯著且負向影響,董監事持股比率及外資持股比率對於經營績效具有顯著且正向影響。交叉項變數中,除併購活動x經營時間對於經營績效具有顯著正向影響外,其餘交叉項變數對於經營績效皆不具顯著影響能力。
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    網站資料
    中央銀行(2019),直接金融-間接金融存量,瀏覽日期:2019年5月20日,取自https://www.cbc.gov.tw/ct.asp?xItem=1077&CtNode=524&mp=1
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    描述: 碩士
    國立政治大學
    行政管理碩士學程
    106921011
    資料來源: http://thesis.lib.nccu.edu.tw/record/#G0106921011
    数据类型: thesis
    DOI: 10.6814/NCCU201900476
    显示于类别:[行政管理碩士學程(MEPA)] 學位論文

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