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    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/50777
    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/50777


    Title: 家族企業與股利發放政策之研究
    Family firms and dividend policy
    Authors: 張明芬
    Contributors: 詹凌菁
    張明芬
    Keywords: 家族企業
    股利政策
    競爭環境
    family business
    dividend policy
    competitive environment
    Date: 2010
    Issue Date: 2011-09-29 16:38:59 (UTC+8)
    Abstract: 本研究從代理理論及現金政策觀點,探討家族企業與非家族企業在股利政策上之異同,並進一步分析市占率之影響。本研究就三個不同層面來分析家族特性對股利政策之影響,實證結果發現家族企業和非家族企業在現金股利、股票股利政策之選擇上,有所不同。相較於非家族企業,家族企業較不會發放、發放較少現金股利及股票股利,且較不會增加現金股利,且若家族企業市占率愈低時,較不會發放、發放較少、較不會增加現金股利及股票股利。
    We investigate whether there is any difference between family and non-family firms on dividend policy. Consistent with my predictions, the results indicate that family firms are generally different from non-family firms in both cash and stock dividend policies. We find that family firms are less likely to pay dividends and tend to pay less dividends. Also, family firms are less likely to increase cash dividends. These findings are more pronounced when family firms have less market share.
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    Description: 碩士
    國立政治大學
    會計研究所
    98353019
    99
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0098353019
    Data Type: thesis
    Appears in Collections:[會計學系] 學位論文

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