博碩士論文 103421031 詳細資訊




以作者查詢圖書館館藏 以作者查詢臺灣博碩士 以作者查詢全國書目 勘誤回報 、線上人數:10 、訪客IP:18.234.255.5
姓名 高婕倫(Chieh-Lun Kao)  查詢紙本館藏   畢業系所 企業管理學系
論文名稱 家族企業與財務報導
(Family Firms and Financial Report)
相關論文
★ 我國中小企業貸款門檻操縱行為分析 -以某銀行授信戶為例★ 董事會結構與自願性財務預測之關聯性
★ 國際化、創新活動與公司績效:台灣上市公司董事會結構論析★ 國際化對公司經營績效的影響:資訊透明度的中介效果
★ 內部人持股與會計師選擇關聯性之研究-以馬來西亞上市公司為例★ 利用吸引力因子進行嚴重服務失誤補救之成效
★ 提升企業價值之永續發展策略 -以H公司資源回收為例★ 組織變革對業務人員銷售力的影響-以電子零組件通路商為例
★ 會計保守性與法說會的關聯性★ 探索產品品牌、品牌個性與人格特質的對應關係
★ 復徵證券交易所得稅對台灣股市之影響★ 法人說明會對國際化績效與創新的影響
★ 投資人情緒與資訊透明度關聯性之研究★ 公司股權結構與內部人交易關聯性之研究
★ 分析師是否高估應計項目的價值-兼論其對現金增資偏低訂價之影響★ 分析師預測與新上市公司新股折價關聯性之研究
檔案 [Endnote RIS 格式]    [Bibtex 格式]    [相關文章]   [文章引用]   [完整記錄]   [館藏目錄]   [檢視]  [下載]
  1. 本電子論文使用權限為同意立即開放。
  2. 已達開放權限電子全文僅授權使用者為學術研究之目的,進行個人非營利性質之檢索、閱讀、列印。
  3. 請遵守中華民國著作權法之相關規定,切勿任意重製、散佈、改作、轉貼、播送,以免觸法。

摘要(中) 以往研究在分析家族企業之盈餘管理與自願性揭露主要都是以代理理論的觀點進行,而這次的研究則是利用社會情感財富(Socioemotional Wealth,簡稱SEW)做為分析的架構,去探討家族企業在SEW中家族認同感或家族控制力為優先考量時,在盈餘管理與自願性揭露上如何操作。研究結果顯示家族企業比起非家族企業較不會去操作盈餘管理,不論是實值盈餘管理亦或是應計項目盈餘管理皆是如此,此外也較不會召開法說會,因此推斷家族企業較注重家族認同感大於家族控制力。
摘要(英) Prior studies primarily used agency theory to explain the effect of family firms on earnings management and voluntary disclosure. However, this research use socioemotional wealth as theoretical framework to consider the implication of earnings management and voluntary disclosure on family firms’ dominant dimension of SEW , referring to Family control or Family identification. We find that compared to non-family firms, family firms are less likely to make earnings management whether REM or AEM. In addition, family firms also less often held the conference call. Overall, our finding suggest that family firms use family identification as the main reference more than family control.
關鍵字(中) ★ 家族企業
★ 盈餘管理
★ 自願性揭露
★ 社會情感財富
關鍵字(英) ★ family firms
★ earnings management
★ voluntary disclosure
★ socioemotional wealth
論文目次 摘要i
Abstract ii
目錄 iii
表目錄iv
第一章 緒論1
1-1 研究動機與目的 1
1-2 研究貢獻 3
第二章 文獻探討與假設建立5
2-1 家族企業與代理理論 5
2-2 家族企業與 SEW 理論7
2-3 家族企業之盈餘管理 10
2-4 家族企業之自願性揭露 12
2-5 假說發展 14
第三章 研究方法16
3-1 資料來源與樣本選擇 16
3-2 研究模型與研究方法 16
3-2-1REM 的衡量 16
3-2-2 AEM 的衡量 19
3-3 家族定義 19
3-4 研究設計 20
第四章 實證結果分析24
4-1 敘述性統計 24
4-2 相關係數 29
4-3 迴歸分析 31
第五章 結論與建議39
5-1 研究結論 39
5-2 研究限制與建議 40
參考資料41
參考文獻 1. 湯麗芬,2010,家族企業特質與盈餘品質之關聯性,當代會計,11(S):371-410。

2. 曹壽民、林哲弘,2012,家族企業與自願性財務預測,會計學報,4(2):71-113

3. Achleitner, A.-K., Günther, N., Kaserer, C., & Siciliano, G. (2014). Real Earnings Management and Accrual-based Earnings Management in Family Firms. European Accounting Review, 23(3), 431–461.

4. Ali, A., Chen, T. Y., & Radhakrishnan, S. (2007). Corporate disclosures by family firms. Journal of accounting and economics, 44(1), 238-286.

5. Anderson, R. C., & Reeb, D. M. (2003). Founding‐family ownership and firm performance: evidence from the S&P 500. The journal of finance, 58(3), 1301-1328..

6. Shleifer, A., & Vishny, R. W. (1997). A survey of corporate governance. The journal of finance, 52(2), 737-783..

7. Ajinkya, B., Bhojraj, S., & Sengupta, P. (2005). The association between outside directors, institutional investors and the properties of management earnings forecasts. Journal of accounting research, 43(3), 343-376.

8. Ball, R., & Shivakumar, L. (2005). Earnings quality in UK private firms: comparative loss recognition timeliness. Journal of accounting and economics,39(1), 83-128.

9. Becker, C. L., DeFond, M. L., Jiambalvo, J., & Subramanyam, K. R. (1998). The effect of audit quality on earnings management. Contemporary accounting research, 15(1), 1-24..

10. Berrone, P., Cruz, C., & Gomez-Meija, L. R. (2012). Socioemotional wealth in family firms: Theoretical dimensions, assessment approaches, and agenda for future research. Family Business Review, 25(3), 258–279.

11. Botosan, C. A. (1997). Disclosure level and the cost of equity capital.Accounting review, 323-349.

12. Cennamo, C., Berrone, P., Cruz, C., & Gomez‐Mejia, L. R. (2012). Socioemotional Wealth and Proactive Stakeholder Engagement: Why Family‐Controlled Firms Care More About Their Stakeholders. Entrepreneurship Theory and Practice, 36(6), 1153-1173..

13. Chen, S., Chen, X. I. A., & Cheng, Q. (2008). Do family firms provide more or less voluntary disclosure?. Journal of accounting research, 46(3), 499-536.


14. Cohen, D. A., Dye, A., & Lys, T. Z. (2008). Real and accrual-based earnings management in the pre and post-sarbanesoxley periods. The Accounting Review, 83(3), 757–787.

15. Cohen, D., Mashruwala, R., & Zach, T. (2010). The use of advertising activities to meet earnings benchmarks: Evidence from monthly data. Review of Accounting Studies, 15(4), 808-832.

16. Dechow, P. M., & Dichev, I. D. (2002). The quality of accruals and earnings: The role of accrual estimation errors. The accounting review, 77(s-1), 35-59.

17. Degeorge, F., Patel, J., & Zeckhauser, R. (1999). Earnings management to exceed thresholds*. The Journal of Business, 72(1), 1-33.

18. Demsetz, H., & Lehn, K. (1985). The structure of corporate ownership: Causes and consequences. Journal of political economy, 93(6), 1155-1177.

19. Dyer, W. G., & Whetten, D. A. (2006). Family firms and social responsibility: Preliminary evidence from the S&P 500. Entrepreneurship Theory and Practice,30(6), 785-802.

20. Dyreng, S., Hillegeist, S. A., & Penalva, F. (2012). Earnings management to avoid debt covenant violations and future performance (Working paper). Duke University, Arizona State University and I.E.S.E.

21. Field, L., Lowry, M., & Shu, S. (2005). Does disclosure deter or trigger litigation?. Journal of Accounting and Economics, 39(3), 487-507.

22. Gilson, R. J., & Gordon, J. N. (2003). Controlling controlling shareholders.University of Pennsylvania Law Review, 152(2), 785-843.

23. Gomez‐Mejia, L. R., Makri, M., & Kintana, M. L. (2010). Diversification decisions in family‐controlled firms. Journal of management studies, 47(2), 223-252.

24. Gomez-Mejia, L., Cruz, C., & Imperatore, C. (2014). Financial Reporting and the Protection of Socioemotional Wealth in Family-Controlled Firms. European Accounting Review, 23(3), 387–402.

25. Graham, J. R., Harvey, C. R., & Rajgopal, S. (2005). The economic implications of corporate financial reporting.Journal of accounting and economics,40(1), 3-73.

26. Healy, P. M., & Wahlen, J. M. (1999). A review of the earnings management literature and its implications for standard setting.Accounting horizons,13(4), 365-383.

27. Healy, P. M., & Palepu, K. G. (2001). Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature.Journal of accounting and economics,31(1), 405-440.

28. Hossain, M., Perera, M. H. B., & Rahman, A. R. (1995). Voluntary disclosure in the annual reports of New Zealand companies.Journal of International Financial Management & Accounting,6(1), 69-87.
29. Jiang, J. (2008). Beating earnings benchmarks and the cost of debt. The Accounting Review, 83(2), 377-416.

30. Jiraporn, P., & DaDalt, P. J. (2009). Does founding family control affect earnings management?Applied Economics Letters,16(2), 113-119.

31. Karamanou, I., & Vafeas, N. (2005). The association between corporate boards, audit committees, and management earnings forecasts: An empirical analysis.Journal of Accounting research,43(3), 453-486..

32. Kasznik, R., & McNichols, M. F. (2002). Does meeting earnings expectations matter? Evidence from analyst forecast revisions and share prices. Journal of Accounting research,40(3), 727-759.

33. Kwak, M. (2003). The advantages of family ownership: new research, shows that companies owned by founding families have higher profits and valuations.(Governance).MIT Sloan Management Review,44(2), 12-13.

34. Miller, G. S. (2002). Earnings performance and discretionary disclosure. Journal of accounting research,40(1), 173-204..

35. Roychowdury, S. (2006). Earnings management through real activities manipulations. Journal of Accounting and Economics, 42(3), 335–370.

36. Sharma, P., & Manikutty, S. (2005). Strategic divestments in family firms: Role of family structure and community culture. Entrepreneurship Theory and Practice, 29(3), 293-311.

37. Skinner, D. J., (1994). Why firms voluntarily disclose bad news. Journal of
Accounting Research, 32(1), 38-59.

38. Tong, Y. H. (2008). Financial reporting practices of family firms. Advances in Accounting, 23, 231–261.


39. Wagenhofer, A. (1990). Voluntary disclosure with a strategic opponent. Journal of Accounting and Economics,12(4), 341-363.

40. Wang, D. (2006). Founding family ownership and earnings quality. Journal of Accounting Research, 44(3), 619–656.

41. Wang, S., & D′Souza, J. (2006). Earnings management: The effect of accounting flexibility on R&D investment choices.Johnson School Research Paper Series, (33-06).

42. Zang, A. Y. (2011). Evidence on the trade-off between real activities manipulation and accrual-based earnings management.The Accounting Review,87(2), 675-703.

43. Zellweger, T. M., Kellermanns, F. W., Chrisman, J. J., & Chua, J. H. (2012). Family control and family firm valuation by family CEOs: The importance of intentions for transgenerational control.Organization Science,23(3), 851-868..

44. Zellweger, T. M., Nason, R. S., Nordqvist, M., & Brush, C. G. (2013). Why do family firms strive for nonfinancial goals? An organizational identity perspective.Entrepreneurship Theory and Practice,37(2), 229-248.
指導教授 曹壽民 審核日期 2016-7-11
推文 facebook   plurk   twitter   funp   google   live   udn   HD   myshare   reddit   netvibes   friend   youpush   delicious   baidu   
網路書籤 Google bookmarks   del.icio.us   hemidemi   myshare   

若有論文相關問題,請聯絡國立中央大學圖書館推廣服務組 TEL:(03)422-7151轉57407,或E-mail聯絡  - 隱私權政策聲明