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    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/30254
    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/30254


    Title: 會計資訊品質與企業募資關聯性之研究
    Authors: 古婷婷
    Contributors: 郭弘卿
    古婷婷
    Keywords: 會計資訊品質
    盈餘管理
    募資決策
    債務契約
    Date: 2008
    Issue Date: 2009-09-11 17:32:32 (UTC+8)
    Abstract: 本研究以1999至2008年間國內上市公司為研究對象,觀察會計資訊品質對其募資決策之關聯性,並進一步探討會計資訊品質對於選擇舉債之企業的債務契約內容是否造成影響。
    本研究參考Barth, Landsman and Lang (2008),將會計資訊品質分為三個方面,以盈餘管理的程度、損失認列的及時性與價值攸關性作為衡量會計資訊品質之指標,進而個別分析其與企業之募資決策與債務契約內容之關聯性。
    實證結果指出,盈餘管理的程度愈高、損失認列的及時性愈低或價值攸關性愈低之企業,愈有可能選擇舉債以募資;即會計資訊品質愈差之企業,愈有可能選擇舉債以募資。除此之外,盈餘管理的程度愈高或損失認列的及時性愈低之企業,其於債務契約內之借款利率水準愈高;即會計資訊品質愈差之企業,其所須負擔之借款利率愈高。再者,盈餘管理的程度愈高、損失認列的及時性愈低或價值攸關性愈低之企業,愈可能提供擔保品;即會計資訊品質愈差之企業,其於借款時愈可能被要求提供擔保品。
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    Description: 碩士
    國立政治大學
    會計研究所
    96353033
    97
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0096353033
    Data Type: thesis
    Appears in Collections:[會計學系] 學位論文

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