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    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/94688


    Title: 公司治理對盈餘的監督與評價角色影響之研究
    Authors: 蔡孟娟
    Contributors: 戚務君
    蔡孟娟
    Keywords: 評價功能
    監督功能
    董監持股
    Valuation earnings sensitives
    Compensation earnings sensitives
    stock ownership by directors and supervisors
    Date: 2008
    Issue Date: 2016-05-09 11:28:50 (UTC+8)
    Abstract: 本研究探討盈餘反應係數 (盈餘之評價功能) 與盈餘酬勞反應係數 (盈餘之監督功能) 相對大小與公司治理之關聯性。
    實證結果發現，公司規模越大與董監持股越高的公司，會計盈餘的評價角色重於其監督的角色。
    相反的，當資訊不對稱以及席次偏離倍數越大時，公司的會計盈餘之評價功能越弱。
    Earnings have two important roles, valuation and stewardship.
    The relative importance valuation and stewardship has not been examined closely by existed studies.
    The purpose of this study is to fill this gap. My findings show that larger firm size and greater amount of
    stock held by the board increase the relative importance of the valuation
    role of earnings. In contrast, more severe information asymmetry and larger
    control deviation increase the relative importance of the stewardship role
    of accounting.
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    蔡柳卿、 楊朝旭， 2004， 會計盈餘之監督與評價角色關聯性之研究 : 台灣實證結果，風險管理學報，第 6 卷第 2 期 : 119-154。

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    Description: 碩士
    國立政治大學
    會計學系
    95353025
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0095353025
    Data Type: thesis
    Appears in Collections:[Department of Accounting] Theses

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