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    Please use this identifier to cite or link to this item: http://ir.lib.ncu.edu.tw/handle/987654321/89689


    Title: 致股東報告書之決定因素;Determinants of the Report to the Shareholders
    Authors: 胡辰瑜;Hu, Chen-Yu
    Contributors: 會計研究所
    Keywords: 致股東報告書;文字探勘;文本特性;資訊揭露品質;資訊不對稱;The Report to the Shareholder;Text Mining;Text Structure;Information Disclosure Quality;Information Asymmetry
    Date: 2022-08-01
    Issue Date: 2022-10-04 11:52:49 (UTC+8)
    Publisher: 國立中央大學
    Abstract: 致股東報告書為公司強制揭露的年報中唯一無會計師查核之內容。本研究以台灣上市櫃公司為樣本,探討其文本自願揭露特性的決定因素,檢視其資訊反映公司的資訊不對稱或改善公司的資訊不對稱。
    本文用文字探勘技術萃取致股東報告書文本特性,並將文本特性為可分析性、責任歸屬以及文本內容呈現。實證結果顯示,公司特性,財務表現,及公司治理為影響可分析性的主要因素。進一步探討可分析的文本,亦發現公司特性,財務表現及公司治理為影響責任歸屬的重要因素;公司特性及公司治理會影響營業結果的呈現及財務表現及公司治理會影響公司以外內容的呈現。
    整體而言,此文本較反映公司資訊不對稱的特性,此發現可作為文本使用人及治理單位之決策參考。;The report to shareholders is the only content in the company′s mandatory annual report that is not audited by accountants. This study uses Taiwan listed OTC companies as a sample to explore the determinants of the voluntary disclosure characteristics of their texts, and to examine whether their information reflects the company′s information asymmetry or improves the company′s information asymmetry.
    This paper uses text mining technology to extract the text features of the shareholder report, and presents the text features as analyzability, attribution of responsibility and text content. Empirical results show that company characteristics, financial performance, and corporate governance are the main factors affecting analyzability. Further exploration of the analyzable text also found that corporate characteristics, financial performance and corporate governance are important factors affecting attribution of responsibility; corporate characteristics and corporate governance can affect the presentation of business results and financial performance and corporate governance can affect the presentation of content outside the company.
    On the whole, this text reflects the characteristics of information asymmetry in companies, and this finding can be used as a decision-making reference for text users and governance units.
    Appears in Collections:[會計研究所 ] 博碩士論文

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