English  |  正體中文  |  简体中文  |  Items with full text/Total items : 78818/78818 (100%)
Visitors : 34655155      Online Users : 1686
RC Version 7.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
Scope Tips:
  • please add "double quotation mark" for query phrases to get precise results
  • please goto advance search for comprehansive author search
  • Adv. Search
    HomeLoginUploadHelpAboutAdminister Goto mobile version

    Please use this identifier to cite or link to this item: http://ir.lib.ncu.edu.tw/handle/987654321/71492

    Title: 家族企業與財務報導;Family Firms and Financial Report
    Authors: 高婕倫;Kao,Chieh-Lun
    Contributors: 企業管理學系
    Keywords: 家族企業;盈餘管理;自願性揭露;社會情感財富;family firms;earnings management;voluntary disclosure;socioemotional wealth
    Date: 2016-07-11
    Issue Date: 2016-10-13 13:08:11 (UTC+8)
    Publisher: 國立中央大學
    Abstract: 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。;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.
    Appears in Collections:[企業管理研究所] 博碩士論文

    Files in This Item:

    File Description SizeFormat

    All items in NCUIR are protected by copyright, with all rights reserved.

    社群 sharing

    ::: Copyright National Central University. | 國立中央大學圖書館版權所有 | 收藏本站 | 設為首頁 | 最佳瀏覽畫面: 1024*768 | 建站日期:8-24-2009 :::
    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - 隱私權政策聲明