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    题名: 公司治理與股權結構對資訊透明度之關聯性;Information transparency, corporate governance,and ownership structure
    作者: 彭偉卿;Peng,Wei-Chin
    贡献者: 會計研究所
    关键词: 公司治理;股權結構;資訊透明度;代理問題
    日期: 2016-06-14
    上传时间: 2016-10-13 14:08:47 (UTC+8)
    出版者: 國立中央大學
    摘要: 本篇主要探討企業公司治理結構和股權結構與資訊透明度的關聯性。由於資訊透明度是公司治理機制中重要的環節,提高資訊透明度也有助於降低資訊不對稱,並穩定資本市場發展。本篇研究以台灣資訊揭露評鑑系統評估結果為基準,以2008年至2014年台灣上市公司為樣本,以線性迴歸模型進行實證分析,結果發現公司治理因子中,董事會大小、獨立董監事兼職、設置審計委員會與四大會計師事務所查核與資訊透明度呈正向顯著關係,而監事規模與董事長雙重性則呈現顯著負向關係;以股權結構因子層面實證發現,董事會持股、外資法人持股、本國政府機構持股與經理人持股四項比率高,資訊透明度較佳,而監察人持股、最終控制者個人持股比率高則與資訊透明度呈反向且顯著關係。故本研究可供投資人與相關政府機構思考那些因素會影響企業資訊透明度之水準,以便未來提升資訊揭露水準與保障投資人權益作為參考。
    ;The discussion in this study is mainly about corporate governance and ownership structure in relation to information transparency. Since information transparency has been a necessary part of the activities of corporate governance, improving information transparency helps lowering information asymmetry as well as stabilizing the development of capital markets.
    This study is based on Taiwan Information Disclosure and Transparency Rankings System and selected listed company for the period of 2008 to 2014 as the sample. The empirical analysis result shows that the board size, independent director and supervisors, The Audit Committee, and audit from Big Four Firms have significantly positive relations with information transparency. Reversely, the result shows the scale of supervisors and CEO duality have negative relations with information transparency. Additionally, in the aspect of the factor of shareholding structure revealed the following facts. In considering the ownership of board, outsider, government organization, and managers, the higher the shareholding ratio is, the better the information transparency is. On the contrary, in considering the ownership of supervisors and controlling shareholders, the higher the shareholding ratio is, the worse the information transparency is.
    As the result, this study can provide investors and government organizations with the factors which will influence the level of corporate information transparency, so as to improve the level of information disclosure and ensure investors’ equity in the future.
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