博碩士論文 103421035 詳細資訊




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姓名 林淳聖(Chun-Sheng Lin)  查詢紙本館藏   畢業系所 企業管理學系
論文名稱 以社會情感財富觀點探討家族認同感與盈餘品質之關係
(Family Identification and Earnings Quality:A Socioemotional Wealth Perspective)
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摘要(中) 本研究以社會情感財富的觀點探討不同類型的家族企業之間盈餘品質的差異,並將焦點放在家族成員對家族企業的認同感此一面向,根據家族成員取得公司所有權的方式,將家族企業分為自行創立的家族企業與收購的家族企業,本研究認為家族成員取得公司所有權的方式,會影響家族成員對公司的認同感程度,進而影響盈餘品質的高低。研究結果顯示,比較自行創立的家族企業,收購的家族企業由於家族成員對公司的認同感程度比較低,其盈餘品質比較低,由於盈餘品質較低,因此分析師對其財報的追蹤也較少。
摘要(英) We develop a socioemotional wealth explanation for the differences in earnings quality between family firms, and we focus on family member’s identification with the firm this dimension of socioemotional wealth. We argue that the process by which families obtain ownership of firms is a key factor affecting family member’s identification with the firm and family firm’s earnings quality. We find that compared to firms which created by family owners, firms acquired by families through market transactions display lower earnings quality due to lower identification of family owners, and because of lower earnings quality, there are less analyst following.
關鍵字(中) ★ 社會情感財富
★ 家族企業
★ 家族認同感
★ 盈餘品質
關鍵字(英)
論文目次 第一章 緒論1
1-1 研究動機1
1-2 研究背景1
1-3 研究目的3
第二章 文獻回顧5
2-1 家族企業的社會情感財富5
2-2 家族企業的盈餘管理9
2-3 CEO身份對盈餘品質的影響13
2-4 盈餘品質與分析師追蹤14
第三章 研究假設發展15
第四章 研究方法19
4-1 抽樣19
4-2 測量變數19
第五章 實證結果23
5-1 敘述性統計23
5-2 迴歸分析24
第六章 結論32
參考文獻35
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指導教授 曹壽民 審核日期 2016-7-18
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