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    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/67581


    Title: 首次上市櫃公司風險因素揭露行為與影響因素之探討
    A Study on the Determinants of Risk Disclosure Behavior for IPO Companies
    Authors: 謝渝芳
    Contributors: 林宛瑩
    謝渝芳
    Keywords: 公開說明書
    風險揭露
    Date: 2013
    Issue Date: 2014-07-21 15:35:48 (UTC+8)
    Abstract: 本研究係以「公開募集發行有價證券公開說明書應記載事項準則」第九條對於風險因素揭露之規範為主體，同時參酌Deumes（2008），建構風險因素項目揭露評分表，針對2005年1月1日至2013年12月31日首次上市櫃公司之公開說明書中關於風險因素之揭露進行評分，進而探討首次上市櫃公司風險因素揭露行為之影響因素。
    關於風險因素揭露行為之決定因素的實證結果發現，非屬電子產業者之公開說明書的風險因素揭露水準較高；會計師事務所產業專精程度較高者，其公開說明書風險因素揭露水準較高；公司規模較大之公司其風險因素揭露水準較低；營業毛利率愈高之公司其風險因素揭露水準愈高。此外，本研究亦發現，風險因素揭露水準呈現上升之趨勢。換句話說，首次上市櫃公司在風險因素揭露上日趨完善。
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    Description: 碩士
    國立政治大學
    會計研究所
    101353038
    102
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0101353038
    Data Type: thesis
    Appears in Collections:[Department of Accounting] Theses

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