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    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/87503
    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/87503


    Title: 我國上市公司編製合併財務報表動機之研究
    Incentives of preparing consolidated financial statements among listed companies in Taiwan
    Authors: 黃子文
    Huang, Tzu-Wen
    Contributors: 林美花
    黃子文
    Huang, Tzu-Wen
    Keywords: 合併財務報表
    合併政策
    Consolidated financial statements
    Consolidation policy
    Date: 1995
    Issue Date: 2016-04-28 14:47:05 (UTC+8)
    Abstract:   合併財務報表在我國為強制性揭露資訊,但財務會計準則公報在特定情形下,仍允許子公司不編入合併報表,上市公司除遵循管制機構的規定外,是否可能有其他理由會主動提供合併報表資訊?本研究以我國上市公司民國83年編製合併財務報表情況,探討上市公司是否編製合併財務報表的意願及其經濟動機,同時,進一步討論我國公報規定的適切性。研究方法以代理理論為架構,探討公司外部人士與內部人員存在資訊不對稱的環境下,公司是否為降低代理成本會主動揭露合併報表?
    Description: 碩士
    國立政治大學
    會計學系
    82353032
    Source URI: http://thesis.lib.nccu.edu.tw/record/#B2002002831
    Data Type: thesis
    Appears in Collections:[會計學系] 學位論文

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