| DC 欄位 |
值 |
語言 |
| DC.contributor | 企業管理學系 | zh_TW |
| DC.creator | 陳羿安 | zh_TW |
| DC.creator | Yi-an Chen | en_US |
| dc.date.accessioned | 2009-7-13T07:39:07Z | |
| dc.date.available | 2009-7-13T07:39:07Z | |
| dc.date.issued | 2009 | |
| dc.identifier.uri | http://ir.lib.ncu.edu.tw:444/thesis/view_etd.asp?URN=964201052 | |
| 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 | 本研究探討家族企業與會計保守性間之關聯性。本研究使用三種會計保守性衡量方法，包括市場基礎、應計項目以及不對稱盈餘認列。實證結果發現，家族企業會計保守性較高。此一結果顯示，家族企業較關心聲譽的損失，會提高會計保守性。進一步測試發現，家族外聘CEO會增加會計保守性，無股權偏離的家族企業會計保守性較高。
| zh_TW |
| dc.description.abstract | This study investigates the association between founding family ownership and account-ing conservatism with using three conservatism measures: a market-based measure, and an accrual-based measure, and a measure of asymmetric timeliness of earnings. We find that family firms are more conservatism than non-family firms. These findings are consistent with the notion that family owners are more concerned with reputation costs, are more conservat-ism. Furthermore, we find that conservatism increases with family firms in non-family profes-sional CEOs, and document that without voting-cash flow rights divergence prefer accounting conservatism.
| en_US |
| DC.subject | 家族企業 | zh_TW |
| DC.subject | 會計保守性 | zh_TW |
| DC.subject | family firms | en_US |
| DC.subject | accounting conservatism | en_US |
| DC.title | 家族企業與會計保守性之關聯性 | zh_TW |
| dc.language.iso | zh-TW | zh-TW |
| DC.title | The Association between Founding Family Firms andAccounting Conservatism | en_US |
| DC.type | 博碩士論文 | zh_TW |
| DC.type | thesis | en_US |
| DC.publisher | National Central University | en_US |