致股東報告書文本特性之資訊後果;Consequences of the Texture Attributes of the Report to the Shareholders

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题名:	致股東報告書文本特性之資訊後果;Consequences of the Texture Attributes of the Report to the Shareholders
作者:	湯凱媜;Tang, Kai-Chen
贡献者:	會計研究所
关键词:	致股東報告書;文字探勘;內容分析法;文本特性;資訊後果;The Report to the Shareholder;Text Mining;Content Analysis;Texture Attributes;Information Consequence
日期:	2023-07-20
上传时间:	2024-09-19 16:35:49 (UTC+8)
出版者:	國立中央大學
摘要:	致股東報告書為公司強制揭露的文本之一。然而，由於其編製具有彈性，因此具有自願性揭露的特質。本研究以2016年至2020年台灣上市櫃公司為研究對象，探討致股東報告書文本特性之資訊後果。本研究利用文字探勘技術及使用內容分析法萃取致股東報告書文本特性 – 可分析性、責任歸屬、營業結果段占比以及外部環境段占比，並分別透過權益投資人角度與債權人角度探討其資訊後果。實證結果顯示，四項致股東報告書文本特性均會對資訊後果產生影響，且對權益投資人的影響較債權人大，代表兩者立場與目的不同，對於致股東報告書的重視程度也不相同。此外，四項致股東報告書文本特性中，可分析性及責任歸屬與資訊後果間存在顯著關聯。然而，較無發現營業結果段占比及外部環境段占比與資訊後果之間存在顯著關聯。本研究同時考慮權益投資人以及債權人角度下自願性揭露會產生的資訊後果，為公司於未來編製致股東報告書時須考量的事項提供建議，也對監理機關在致股東報告書是否應有更統一之規定提供參考。 ;The report to shareholders is one of the mandated disclosures by the company. However, due to its flexible compilation, it also possesses characteristics of voluntary disclosure. This study focuses on Taiwanese listed and OTC companies from 2016 to 2020 to investigate the information consequences of the texture attributes of the report to the shareholders. Using text mining techniques and content analysis, this research extracts the texture attributes of the report to the shareholders, including readability, responsibility attribution, the proportion of operational results paragraphs, and the proportion of external environment paragraphs. The information consequences are examined from the perspectives of equity investors and debt holders separately. Empirical results show that all four texture attributes have an impact on information consequences, with a greater influence on equity investors than debt holders. This indicates that the two groups have different positions and objectives, leading to varying levels of importance placed on shareholder reports. Additionally, there are significant association between analyzability and information consequences, responsibility attribution and information consequences among the four textual characteristics. However, there are less significant association found between the proportion of the business performance section and information consequences, as well as external environment section and information consequences. This study provides recommendations for companies to consider when preparing shareholder reports in the future, taking into account the information consequences from the perspectives of equity and debt investors. It also offers insights for regulatory authorities in considering more uniform regulations for shareholder reports.
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