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| Title: | 公司治理、研發投入與企業價值-以台灣電子業為例
Corporate Governance, R&D and Corporate Value- Evidence of Electronic Firms in Taiwan |
| Authors: | 林鈺真
Lin, Yu Chen |
| Contributors: | 詹凌菁
Chan, Ling Ching
林鈺真
Lin, Yu Chen |
| Keywords: | 單一家族主導
公司治理
創新投入
企業價值
family firms
corporate governance
innovation investment
corporate value |
| Date: | 2011 |
| Issue Date: | 2013-09-02 15:28:56 (UTC+8) |
| Abstract: | 本研究探討在單一家族主導之企業其公司治理對企業價值之影響。本文利用台灣經濟新報社（TEJ）資料庫，選取2008年至2011年期間之台灣上市上櫃電子業公司作為研究樣本。實證結果顯示，單一家族主導之電子企業，對（1）創新活動之投入而言，最終控制股東超額持股比率及管理階層持股比率越高，越有助於企業創新投入之強度；（2）企業價值而言，創新投入後，最終控制股東超額持股比率、董監事持股及管理階層之持股比率提高時，並不能提升企業價值。
This study examines the association between corporate governance, R&D investments, and corporate value in family firms. The sample comprises of listed electronic companies in Taiwan from years 2008-2011. The empirical results suggest that family firms with greater ultimate owners’ excess shareholdings and managers’ shareholdings are more intensive innovation investments. However, R&D investments do not enhance corporate value if family firms have greater ultimate owners’ excess shareholdings, directors’ and supervisors’ shareholdings, and managers’ shareholdings. |
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| Description: | 碩士
國立政治大學
會計研究所
100353048
100 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0100353048 |
| Data Type: | thesis |
| Appears in Collections: | [會計學系] 學位論文
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