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    题名: 企業聲譽對現金持有以及財務績效之影響
    The Impact of Corporate Reputation on Cash Holdings and Financial Performance
    作者: 陳紫綾
    贡献者: 張元晨
    陳紫綾
    关键词: 企業聲譽
    現金持有
    財務績效
    信貸額度
    資本決策
    Corporate reputation
    Cash holdings
    Financial performance
    Credit lines
    Capital decisions
    日期: 2024
    上传时间: 2025-03-03 14:40:18 (UTC+8)
    摘要: 本研究探討企業聲譽對公司現金持有及財務績效之影響，實證方法以被納入美國最受青睞公司（America’s Most Admired Firms）排名做為衡量企業聲譽的指標，探討美國企業被納入指標後公司現金持有及財務績效的變化。實證結果顯示企業聲譽與現金持有呈現負向關係，顯示聲譽較佳的企業傾向在帳上持有較少的現金。由於企業信貸額度的資料樣本較少，企業聲譽對於信貸額度的影響較不顯著。本研究也分析企業聲譽對於財務績效的影響，實證結果發現被納入美國最受青睞公司名單中, 企業的資產報酬率有顯著的提升, 但是企業的權益報酬率確有顯著的下跌, 可能原因為這些企業採取較為保守的財務策略維持營運，因此降低了權益報酬率表現。
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    描述: 碩士
    國立政治大學
    財務管理學系
    111357040
    資料來源: http://thesis.lib.nccu.edu.tw/record/#G0111357040
    数据类型: thesis
    显示于类别:[財務管理學系] 學位論文

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