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    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/60350
    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/60350


    Title: 公司多角化經營策略與股利發放政策之關聯性研究
    Firm diversification and Dividend policy
    Authors: 林君蓉
    Contributors: 詹凌菁
    林君蓉
    Keywords: 多角化
    股利發放政策
    經營績效
    盈餘品質
    Firm diversification
    Dividend policy
    Performance
    Earnings quality
    Date: 2010
    Issue Date: 2013-09-05 14:27:06 (UTC+8)
    Abstract: 本文以2000~2009台灣地區不含金融證券業之上市公司為樣本,資料來源為台灣經濟新報社資料庫(Taiwan Economic Journal),研究主題為探討多角化與股利發放政策之關聯性,同時也檢測多角化程度愈高而經營績效較差或盈餘品質較差的企業與股利發放政策之關係,實證研究的結果顯示,多角化程度會影響股利發放政策,而多角化與股利發放政策呈現顯著負相關,企業多角化程度愈高,股利支付率較低、較不會發放股利及較不會增加發放股利,而這些現象主要是集中在經營績效較差或盈餘品質較差的企業。
    Based on a sample of firms listed in Taiwan during 2000-2009, this study investigates the relationship between firm diversification and dividend policy and the extent to which firm performance and earnings quality affect diversified companies in making dividend policy decisions. The empirical results show that firms with greater diversification are less likely to pay dividends, pay lower dividend yields, and are less likely to increase dividends. I also find that such evidence is more pronounced among poor financial performance and lower earnings quality firms.
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    Description: 碩士
    國立政治大學
    會計研究所
    98353011
    99
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0098353011
    Data Type: thesis
    Appears in Collections:[會計學系] 學位論文

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