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    題名: 審計委員會會計專家、盈餘品質與聯貸利差
    Audit committee with accounting experts, earnings quality and syndicated loan spread
    作者: 王譯萱
    貢獻者: 詹凌菁
    王譯萱
    關鍵詞: 審計委員會
    盈餘品質
    聯合貸款
    Audit Committee
    Earnings Quality
    Syndication Loan
    日期: 2015
    上傳時間: 2015-07-13 11:05:24 (UTC+8)
    摘要: 董事會是公司治理之核心，設置審計委員會為其職能，確保盈餘品質與財務報導。因此，為了解審計委員會的專業性對盈餘品質與聯合貸款之影響，本研究選取2000年至2012年美國上市非金融業公司作為研究樣本，以聯貸利差作為衡量聯合貸款契約特性之變數。首先探討盈餘品質對貸款利差的影響，再進一步考量審計委員會的會計專業對於盈餘品質與聯合貸款有何影響。研究結果發現，企業的盈餘品質與貸款利差呈負向關係，顯示當公司的盈餘品質好的時候好，能取得較低的聯貸利差，且當審計委員會成員具有會計專業時，其現象會更加明顯。
    Board of directors is the core of corporate governance, and one of the main functions of board of directors is to establish audit committee to ensure the company’s earnings quality and financial reporting. Therefore, the purpose of this study is to examine the effect of audit committee with accounting experts on the loan spread in the syndication loan market.
    This study is based on a sample of US companies during 2000-2012. The results show that earnings quality is negatively associated with loan spread, and this is more pronounced when the proportion of accounting experts on the audit committee is higher.
    Keyword: Audit
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    描述: 碩士
    國立政治大學
    會計研究所
    102353020
    103
    資料來源: http://thesis.lib.nccu.edu.tw/record/#G0102353020
    資料類型: thesis
    顯示於類別:[會計學系] 學位論文

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