博碩士論文 954401005 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	李易政	zh_TW
DC.creator	I-Cheng Li	en_US
dc.date.accessioned	2013-3-18T07:39:07Z
dc.date.available	2013-3-18T07:39:07Z
dc.date.issued	2013
dc.identifier.uri	http://ir.lib.ncu.edu.tw:444/thesis/view_etd.asp?URN=954401005
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	本研究將台灣上市上櫃公司之樣本觀察值區分為家族集團、非家族集團、家族非集團以及非家族非集團等四群子樣本，考量歐美國家與亞洲國家在擁有權結構與文化背景上的差異後，本研究主要研究問題為：1.家族企業與集團企業是否存在互動效果，如果有，此互動效果對於家族集團之盈餘管理行為之影響為何；2.管家理論相對於代理理論是否更能合理解釋台灣家族集團之盈餘管理行為。實證結果顯示家族企業與集團企業間的確具有互動效果，且家族集團相對於其他子樣本具有最少的動機來操弄公司盈餘，符合管家理論之推論結果。	zh_TW
dc.description.abstract	We classify the Taiwan listed firms in our sample into four sub-samples: family groupings, non-family groupings, family non-groupings, and non-family non-groupings after taking into account organizational and cultural differences between Eastern and Western countries so as to examine: 1. whether there are interaction effects between family businesses and business groups; 2. if the stewardship theory, compared with the agency theory, can better explain the earnings management behaviors in Taiwan. The results show that there are indeed interaction effects, and that family groupings have the weakest incentive to engage in earnings management, consistent with the stewardship theory.	en_US
DC.subject	盈餘管理	zh_TW
DC.subject	家族企業	zh_TW
DC.subject	集團企業	zh_TW
DC.subject	家族集團	zh_TW
DC.subject	管家理論	zh_TW
DC.subject	earnings management	en_US
DC.subject	family business	en_US
DC.subject	business groups	en_US
DC.subject	family groupings	en_US
DC.subject	stewardship theory	en_US
DC.title	家族集團之盈餘管理行為	zh_TW
dc.language.iso	zh-TW	zh-TW
DC.title	Earnings Management Behaviors of Taiwan Business Groups and the Families behind Them	en_US
DC.type	博碩士論文	zh_TW
DC.type	thesis	en_US
DC.publisher	National Central University	en_US