博碩士論文 954201047 完整後設資料紀錄

DC 欄位	值	語言
DC.contributor	企業管理學系	zh_TW
DC.creator	賴玫帆	zh_TW
DC.creator	Mei-fan Lai	en_US
dc.date.accessioned	2008-7-8T07:39:07Z
dc.date.available	2008-7-8T07:39:07Z
dc.date.issued	2008
dc.identifier.uri	http://ir.lib.ncu.edu.tw:88/thesis/view_etd.asp?URN=954201047
dc.contributor.department	企業管理學系	zh_TW
DC.description	國立中央大學	zh_TW
DC.description	National Central University	en_US
dc.description.abstract	相對於非家族企業，家族企業面對較不嚴重的所有權和管理權分離之代理問題，然而面對較嚴重的大小股東間之代理問題。針對台灣上市櫃公司進行研究發現，家族企業對自願性盈餘預測意願較低、發布盈餘預測次數較少，且發布的盈餘品質較好，此和家族企業通常有較長遠的投資、管理監督較好及與經理人間的資訊不對稱程度較低所導致的結果一致。進一步就家族擔任高管理階層人員而言，其實證結果相同。	zh_TW
dc.description.abstract	Compared to non-family firms, family firms face less severe agency problems due to the separation of ownership and management, but more severe agency problems between controlling and non-controlling shareholders. We collected data from listed and over the counter firms, and show that family firms provide less voluntary disclosure, forecast less frequently, report better quality earnings. The result is consistent with family owners having longer investment horizon, better monitoring of management, and lower information asymmetry between owners and managers. Using alternative proxies for family presence (family members being CEO) leads to similar results.	en_US
DC.subject	財測偏差	zh_TW
DC.subject	家族企業	zh_TW
DC.subject	代理問題	zh_TW
DC.subject	盈餘品質	zh_TW
DC.subject	自願性財務預測	zh_TW
DC.subject	earnings quality	en_US
DC.subject	forecast errors	en_US
DC.subject	agency problem	en_US
DC.subject	family firms	en_US
DC.subject	voluntary management forecasts	en_US
DC.title	家族企業對自願性盈餘預測之影響	zh_TW
dc.language.iso	zh-TW	zh-TW
DC.title	The Effect of Voluntary Disclosure and Earnings Quality between Family Firms and Non-family Firms	en_US
DC.type	博碩士論文	zh_TW
DC.type	thesis	en_US
DC.publisher	National Central University	en_US