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    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/83218
    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/83218


    Title: 我國董事會結構與自願性盈餘預測行為之研究
    An emprical study on the relationship between corporate board structure and the voluntary management earnings forecast
    Authors: 許盟
    Hsu, Mone
    Contributors: 林美花
    Lin, Mei-Hwa
    許盟
    Hsu, Mone
    Keywords: 自願性盈餘預測
    公司監理
    家族企業
    董事會結構
    voluntary management earnings forecast
    corporate governance
    family control
    board structure
    Date: 2000
    Issue Date: 2016-03-31 14:18:37 (UTC+8)
    Abstract: 企業自願性盈餘預測屬資訊公開體系的一環,我國相關法令雖要求自願性盈餘預測必須於發布後二日公告,並經會計師核閱,且錯誤超過盈餘之20%必須要強制修正,但是實務上企業管理者常游走法律邊緣,而主管機關也沒有嚴格執法,使得公司盈餘預測常被詬病,甚至有淪為股票炒作工具之說,嚴重損害投資人的利益,這樣的現象或許可以透過規範董事會的組成進而強化公司監管的機制來獲得解決。先前有關盈餘預測的研究並沒有將公司監管機制以及董事會中的家族因素納入考量,因此,本研究試圖以公司監管的角度出發,並加入家族因素,以橫斷面迴歸分析的方法,探討一般董事會結構及公司監管機制(自變數)與自願性盈餘預測行為(應變數)之關聯性。
    Reference: 中文部分
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    Description: 碩士
    國立政治大學
    會計學系
    87353022
    Source URI: http://thesis.lib.nccu.edu.tw/record/#A2002001963
    Data Type: thesis
    Appears in Collections:[會計學系] 學位論文

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