English  |  正體中文  |  简体中文  |  Items with full text/Total items : 69937/69937 (100%)
Visitors : 23161874      Online Users : 668
RC Version 7.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
Scope Tips:
  • please add "double quotation mark" for query phrases to get precise results
  • please goto advance search for comprehansive author search
  • Adv. Search
    HomeLoginUploadHelpAboutAdminister Goto mobile version

    Please use this identifier to cite or link to this item: http://ir.lib.ncu.edu.tw/handle/987654321/81022

    Title: 機構投資人持股與盈餘管理程度之關聯性分析
    Authors: 葉湘榆;Yeh, Hsiang-Yu
    Contributors: 會計研究所企業資源規劃會計碩士在職專班
    Keywords: 機構投資人持股;盈餘管理;公司治理
    Date: 2019-07-24
    Issue Date: 2019-09-03 15:25:42 (UTC+8)
    Publisher: 國立中央大學
    Abstract: 本研究認為由於機構投資者具有較高之專業知識及背景,相較於散
    餘管理程度產生影響之效果,基於我國於 2013 年推動第一次為期
    五年的公司治理制度改革,故本研究將以 2008 年至 2017 年台灣上
    度之關聯性,以及觀察我國於 2008 至 2017 年間公司盈餘管理程度
    之變化情形。;This study believes that because institutional investors have a high level of professional knowledge and background, compared with the higher ability of the general public investors to participate in the company ′s
    operations and supervise corporate governance .So that it is inferred that the higher the proportion of institutional investors ′ shareholdings can effectively restrain the company ′s operators from performing earnings management on the company. Because the general public investors will expect to supervise the company ′s operations through institutional investors , thereby reducing the loss of equity caused by the misrepresentation of financial reports by the company ′s earnings management. In the past , many studies have pointed out that institutional investors are corporate governance ,and because of that it is one of the
    key factors ,so that the level of corporate governance considered can also have an impact on the company′s earnings management.Based on Taiwan′s promotion of the first five-year corporate governance reform in 2013,the study will be conducted from 2008 to 2017’s Sample data of Taiwan listed cabinet companies , to explore the relationship between the proportion of institutional investors ′ shareholdings and the company ′s earnings management , and to observe the changes in the degree of corporate earnings management in Taiwan between 2008 and 2017.
    Appears in Collections:[企業資源規劃(ERP)會計碩士在職專班] 博碩士論文

    Files in This Item:

    File Description SizeFormat

    All items in NCUIR are protected by copyright, with all rights reserved.

    社群 sharing

    ::: Copyright National Central University. | 國立中央大學圖書館版權所有 | 收藏本站 | 設為首頁 | 最佳瀏覽畫面: 1024*768 | 建站日期:8-24-2009 :::
    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - Feedback  - 隱私權政策聲明