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    政大機構典藏 > 商學院 > 財務管理學系 > 學位論文 >  Item 140.119/34089
    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/34089


    Title: 經理人特質如何影響財務決策與公司績效之關係
    Authors: 羅今宏
    Contributors: 姜堯民
    羅今宏
    Keywords: 經理人特質
    公司績效
    財務決策
    Date: 2004
    Issue Date: 2009-09-17 19:26:38 (UTC+8)
    Abstract: 經理人特質(如年齡、學歷、學術背景等)對於公司所採行之財務決策及公司績效有何影響?又會如何改變財務決策與公司績效間的關係?本文使用投資決策與融資決策為財務決策之代理變數,以資產報酬率、權益報酬率與股價報酬率為公司績效代理變數,再加上經理人年齡、學歷及學術背景等資料,來探討1999年至2003年,台灣上市電子公司總經理有異動之情形下,這三大群變數彼此間之關係,以及經理人特質之不同會如何影響財務決策與公司績效間之關係。結果發現,具MBA學位之經理人及具博士學位之經理人有顯著較高的負債比率;電子、電機本科系畢業之經理人與40-50歲的經理人,有顯著較好的公司績效;具MBA學位之經理人,股價報酬率顯著較低;投資比例越高,公司績效顯著越好;負債比率對於ROE及ROA則都為顯著的負向關係。
    最後,發現經理人特質之不同,確實會改變財務決策與公司績效間之關係。
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    Description: 碩士
    國立政治大學
    財務管理研究所
    92357013
    93
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0923570131
    Data Type: thesis
    Appears in Collections:[財務管理學系] 學位論文

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