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政大典藏 > College of Commerce > Department of Accounting > Theses > 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:	[Department of Accounting] Theses

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