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| Title: | 現金與企業經營之關係-以台灣半導體產業為例
The relationship between cash and business operation: An example of Taiwan`s semiconductor industry |
| Authors: | 杜培郁
Tu, Pei-Yu |
| Contributors: | 徐愛恩
Tsui, Ai-En
杜培郁
Tu, Pei-Yu |
| Keywords: | 公司經營績效
現金持有
現金持有價值
代理成本
半導體產業
Operating performance
Cash holding
Cash value
Agency cost
Semiconductor industry |
| Date: | 2022 |
| Issue Date: | 2022-09-02 14:43:46 (UTC+8) |
| Abstract: | 本研究以台灣上市公司半導體產業為研究對象，分析現金相關指標與企業經營績效之相關性，及公司特定因素如控制形態、控制者與管理階層之持股比率、公司內部化之職位差異、研發費用率及董監薪酬與員工分紅佔稅前淨利之比率等因素，對於企業現金持有價值之相關性。
而本研究實證結果發現，在台灣上市公司半導體產業中，現金相關指標與企業經營績效間具有顯著之相關性。而公司之特定因素如控制者與管理階層之持股比率、公司內部化之職位差異、研發費用率、員工分紅等因素，皆與企業現金之持有價值有顯著之相關性。
This study investigates the correlation between cash-related indicators and corporate operating performance in the semiconductor industry in Taiwan, and the correlation between company-specific factors, such as control status, shareholding ratio of controllers and management, internalization position differences, R&D expense rate, and the ratio of directors` and supervisors` compensation and employees` bonuses to net income before tax, on the value of corporate cash holdings.
The results of this study show that cash-related indicators are significantly correlated with corporate operating performance in the semiconductor industry in Taiwan. Company-specific factors such as shareholding ratio of controllers and management, internalized position differences, R&D expense ratio, and employee bonuses are all significantly correlated with corporate cash holding value. |
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| Description: | 碩士
國立政治大學
會計學系
109353032 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0109353032 |
| Data Type: | thesis |
| DOI: | 10.6814/NCCU202201437 |
| Appears in Collections: | [會計學系] 學位論文
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