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    题名: 家族公司的代理問題與正直聲譽如何影響法人說明會之召開
    作者: 蘇淑慧;金成隆;粘凱婷
    贡献者: 會計系
    关键词: 代理問題;家族公司;正直聲譽;自願性揭露;Agency Problems;Family Firms;Integrity;Voluntary Disclosure
    日期: 2014.09
    上传时间: 2014-10-30 12:06:39 (UTC+8)
    摘要: Whether family firms are more likely to disclose voluntarily is an empirical issue. In this paper we examine whether family firms are more likely to provide conference calls in comparison with non-family firms. We also argue that the propensity of family firms in Taiwan to provide conference calls is affected by two characteristics, namely, (1) the divergence between controlling shareholders` control rights and cash flow rights and (2) family integrity, which are the unique features of family firms that affect business prospects. We find that family firms are more likely to hold conference calls regardless of the kind of information disclosed. However, further analyses show that family firms facing agency problem due to the conflicts between controlling and minority stockholders exhibit a lower likelihood of providing a conference call. In addition, low-integrity family firms, measured via negative media coverage, are less likely to hold a conference call and have lower conference call frequency.
    關聯: 管理學報, 31(3), 217-243
    数据类型: article
    显示于类别:[會計學系] 期刊論文

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