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    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/30162
    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/30162


    Title: 強制性盈餘預測制度取消前後公司自願性財務預測行為之研究—從董事會結構觀點探討
    Authors: 盧威利
    Contributors: 李怡宗
    盧威利
    Keywords: 財務預測
    董事會特性
    獨立董事
    Date: 2005
    Issue Date: 2009-09-11 17:22:15 (UTC+8)
    Abstract: 我國自民國94年起,取消強制性財務預測制度,公司於該制度取消前後之財務預測行為值得深入探討。而財務預測之發佈需提報董事會通過,董事會是否能發揮其應有之公司監理機制,提供足夠資訊給投資人,亦值得深入探討。因此,本研究從董事會結構觀點探討強制性盈餘預測制度取消前後公司自願性財務預測行為。實證結果發現,公司獨立董事佔董事會席數比例越高、董事會持股成數越低、前一年度有自願揭露財務預測時,公司於自願揭露財務預測制度下,越有可能揭露財務預測。且,民國94年有揭露財務預測之公司,若該公司董事會持股比例越少,則公司會越早揭露財務預測。而93年有自願揭露財務預測並且於94年進行董事會改選之公司,當公司董事成員變動越多時,公司越不可能繼續揭露財務預測。
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    Description: 碩士
    國立政治大學
    會計研究所
    93353002
    94
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0093353002
    Data Type: thesis
    Appears in Collections:[會計學系] 學位論文

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