年報揭露語調對分析師行為之影響：家族情感財富的中介效果

NCUIR > School of Management at National Central University > Graduate Institute of Business Administration > Electronic Thesis & Dissertation > Item 987654321/97651

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Title:	年報揭露語調對分析師行為之影響：家族情感財富的中介效果
Authors:	林靖璽;Lin, Ching-Hsi
Contributors:	企業管理學系
Keywords:	年報;語調;家族企業;社會情感財富;分析師行為;Annual Report;Tone;Family Firms;Socioemotional Wealth;Analysts Behaviors
Date:	2025-08-19
Issue Date:	2025-10-17 11:43:51 (UTC+8)
Publisher:	國立中央大學
Abstract:	本研究旨在探討於台灣上市及上櫃之控制型(Focus)與家族認同型(Broad)家族企業所揭露年報的語調對分析師行為的影響。通過對在台灣上市及上櫃之控制型(Focus)與家族認同型(Broad)家族企業所揭露年報的語調之測分析，我們得出以下結果。對於年報語調揭露程度較高的控制型(Focus)家族企業，分析師的追隨人數差距會較少。本研究結果幫助了解控制型(Focus)與家族認同型(Broad)家族企業所揭露年報的語調之重要性，及其後續發生的影響與好處，並從中了解分析師對這些語調的揭露所產生的行為變化。;This study aims to investigate the impact of the tone of annual reports disclosed by Focus and Broad family businesses listed on the Taiwan Stock Exchange and the Taiwan OTC Market on analyst behavior. Through the analysis of the tone in the annual reports disclosed by these Focus and Broad family businesses, we have obtained the following results. For Focus family businesses with a higher degree of tone disclosure in their annual reports, the gap in the number of analysts following them is smaller. The results of this study help to understand the importance of the tone of annual reports disclosed by Focus and Broad family businesses, as well as the subsequent impacts and benefits. Additionally, it sheds light on the behavioral changes of analysts in response to the tone disclosure in these reports.
Appears in Collections:	[Graduate Institute of Business Administration] Electronic Thesis & Dissertation

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