政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/30245

政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/30245

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政大典藏 > College of Commerce > Department of Accounting > Theses > Item 140.119/30245

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/30245

Title:	私募與資訊透明度之關聯性
Authors:	曹秉鉞
Contributors:	張清福曹秉鉞
Keywords:	私募資訊透明度
Date:	2008
Issue Date:	2009-09-11 17:31:26 (UTC+8)
Abstract:	本研究以民國94年至97年曾採私募增資之上市、上櫃公司為研究對象，並以我國之資訊揭露評鑑結果作為衡量資訊透明度之變數，探討私募增資決策是否影響企業資訊透明度。研究結果發現，無論是上市或上櫃公司，在私募前皆會提昇其資訊透明度，顯示潛在應募人係以資訊透明度作為投資標的之參考依據，使得企業在進行私募增資之前，為降低私募過程之資訊不對稱性，會選擇提昇其資訊透明度，藉以吸引潛在應募人透過私募來投資。此外，實證顯示上市公司在私募後會提昇其資訊透明度，顯示應募人在私募中投入大量資金後，受我國法規規範三年內不得任意轉售私募之有價證券，而有強烈的動機發揮其專業能力監督公司之經營，提昇公司之資訊透明度。
Reference:	王佩珍，2005，資訊揭露評鑑制度對股價影響之研究，私立中原大學會計研究所碩士論文。台灣工銀證券投顧承銷部，2005，私募有價證券之相關規定及市場現況分析，台灣工銀證券投顧研究報告。李雅琳，2006，財務危機公司之資訊透明度研究，國立台北大學會計研究所碩士論文。林欣怡，2003，公司資訊透明度與權益資金成本之關係探討，國立中山大學財務管理研究所碩士論文。吳雅妮，2008，影響我國上市櫃公司選擇公開募集或私募之因素，國立政治大學會計研究所碩士論文。康榮寶，1983，企業所得平穩化之研究－兼論我國上市公司操縱益之潛在性，國立政治大學會計研究所碩士論文。許雪芳，2003，上市上櫃公司私募之研究，國立中山大學財務管理研究所碩士論文。陳玟秀，2004，公司資訊透明度、董事結構和股權結構與公司經營績效關係之研究－以電子產業為例，國立成功大學會計研究所碩士論文。陳冠宙，2005，上市公司資訊透明度影響構面之實證，國立中興大學會計研究所碩士論文。陸潤生，2006，私募宣告之資訊內涵，國立政治大學會計研究所碩士論文。陸瀛謙，2008，私募折價幅度及私募前後異常報酬與應募人之關聯，國立政治大學會計研究所碩士論文。傅雅群，2004，董事會特性、股權結構對公司資訊透明度影響之研究，私立逢甲大學會計研究所碩士論文。黃柏舒，2005，資訊透明度與資金成本關聯性之研究，國立中興大學會計研究所碩士論文。張石羨珍，2005，資訊揭露評鑑系統與股票評價之攸關性，國立台北大學會計研究所碩士論文。張正德，2006，上市公司整體資訊揭露透明度對股價行為之影響-資訊評鑑制度效益之探討，東吳大學會計研究所碩士論文。張文魁，2006，股權結構對私募發行公司價值影響之分析，國立政治大學財務管理研究所碩士論文。楊雅惠、龍嘯天，2004，資本市場發展與台灣企業籌資之分析，中華經濟研究院專題研究報告。鄧宏旭，2007，公司治理、經營績效對資訊揭露影響之研究，國立政治大學會計研究所碩士論文。 Bhattacharya, S. and J. R. Ritter. 1983. Innovation and communication: signalling with partial disclosure. Review of Economic Studies 50: 331-346. Botosan, C. A. 1997. Disclosure level and the cost of equity capital. Accounting Review 72: 323-349. Bottazzi, L. and M. Da Rin. 2002. Venture capital in Europe and the financing of innovative companies. Economic Policy 17 (34): 229-269. Chemmanur, T., and P. Fulghieri. 1999. A theory of going-public decision. The Review of Financial Studies 12 (2): 249-279. Christof, B., D. Marc, and M. Sophie 2008. Private equity investments and disclosure policy. Working paper, Ghent University and Vlerick Leuven Ghent Management School. Cornelli, F. and O. Yosha. 2003. Stage financing and the role of convertible debt. Review of Economic Studies 70 (1): 1-32. Davila, A. and G. Foster. 2005. Management accounting systems adoption decisions: evidence and performance implications from early-stage/startup companies. Accounting Review 80 (4): 1039-1068. Gompers, P. A. and J. Lerner, 2001. The venture capital revolution. Journal of Economic Perspectives 15 (2): 145-168. Guo, R., B. Lev and N. Zhou. 2004. Competitive costs of disclosure by biotech IPOs’. Journal of Accounting Research 42 (2): 319-355. Hall, J. and C. Hofer, 1993. Venture capitalists’ decision criteria in new venture evaluations. Journal of Business Venturing 8 (1): 25-42. Ho, S. S. M. and K. S. Wong, 2001. A study of the relationship between corporate governance structures and the extent of voluntary disclosure. Journal of International Accounting Auditing and Taxation 10: 139-156. Jensen, M., and W. Meckling. 1976. Agency costs of free cash flow, corporate finance, and takeovers. American Economic Review 76 (2): 323-329. Kaplan, S. N. and P. Strömberg, 2003. Financial contracting meets the real world: an empirical analysis of venture capital contracts. Review of Economic Studies 70 (2): 281-315. Kaplan, S. N. and P. Strömberg, 2004. Characteristics, contracts and actions: evidence from venture capital analyses. Journal of Finance LIX (5): 2177-2210. Manigart, S., K. Baeyens and W. Van Hyfte. 2002. The survival of venture capital backed companies. Venture Capital 4 (2): 103-124. Mitchell, F., G.C. Reid, and N. Terry, 1995. Post investment demand for accounting information by venture capitalists. Accounting and Business Research 25: 186-196. Puri, M. and R. Zarutskie. 2007. On the lifecycle dynamics of venture capital and non venture capital financed firms. Working Paper , Duke University. Raffournier, B. 1995. The determinants of voluntary financial disclosure by Swiss listed firms. European Accounting Review 4 (2): 261-280. Sahlman, W. 1990. The structure and governance of venture capital organizations. Journal of Financial Economics 27 (20): 473-521. Verrecchia, R. E. 1983. Discretionary disclosure. Journal of Accounting and Economics 5: 179-194. Wright, M. and K. Robbie, 1998. Venture capital and private equity: a review and synthesis. Journal of Business Finance and Accounting 25 (5-6): 521-571.
Description:	碩士國立政治大學會計研究所 96353008 97
Source URI:	http://thesis.lib.nccu.edu.tw/record/#G0096353008
Data Type:	thesis
Appears in Collections:	[Department of Accounting] Theses

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