Please use this identifier to cite or link to this item: http://hdl.handle.net/11455/92562
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dc.contributor紀信義zh_TW
dc.contributor.authorWei-Chun Chenen_US
dc.contributor.author陳韋君zh_TW
dc.contributor.other會計學研究所zh_TW
dc.date2014zh_TW
dc.date.accessioned2015-12-16T03:27:47Z-
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dc.identifier.urihttp://hdl.handle.net/11455/92562-
dc.description.abstract中國於1978年進行全面改革後,經濟發展速度驚人,企業型態也由原本主要為國家控股的公司慢慢轉型成私營企業。因為中國本身文化背景因素,民營企業又大多為家族所把持,故本篇以中國民營家族企業 (family business)為研究對象,希望了解在擁有特殊政經背景下的中國,家族企業在盈餘資訊內涵上與其他民營企業有何不同。本文以2004年至2012年間於深圳及上海交易所發行A股的上市公司為研究樣本,利用盈餘反映係數(ERC)探討家族企業與盈餘資訊內涵之間的關聯。為進一步了解中國政治關係對於家族企業之影響,亦將管理階層具政治關聯性的變數納入。最後由於中國地區法律制度差異甚大,故以討論法制環境完善程度的影響,相較於先進的歐美國家,期許能在資訊較不透明的中國,對其盈餘品質提供進一步的證據。本文之實證結果發現,當企業為家族所掌控時,由於具有利益一致性的效果,故其盈餘資訊內涵較佳。除此之外,本文也發現當公司管理階層具政治聯結時,因受到政治關係的保護,導致所報導的盈餘資訊性較不好。在法律制度方面,本文未獲得支持。zh_TW
dc.description.tableofcontents第一章 緒論 1 第二章 研究背景及文獻探討 4 第一節 中國家族企業發展 4 第二節 公司政治關聯 5 第三節 法律制度環境 6 第四節 文獻探討 7 第三章 假說推論及研究方法 11 第一節 假說推論 11 第二節 研究方法 13 第四章 實證結果 17 第一節 敘述性統計 17 第二節 相關係數分析 17 第三節 迴歸結果分析 18 第四節 敏感性分析 19 第五章 結論與建議 21 第一節 研究結論 21 第二節 研究限制與建議 22 參考文獻 24 壹、中文部份 24 貳、西文部份 25zh_TW
dc.language.isozh_TWzh_TW
dc.rights不同意授權瀏覽/列印電子全文服務zh_TW
dc.subjectthe informativeness of earningsen_US
dc.subjectfamily businessen_US
dc.subjectpolitical connectionen_US
dc.subjectlegal environmenten_US
dc.subject盈餘資訊內涵zh_TW
dc.subject家族企業zh_TW
dc.subject政治關聯zh_TW
dc.subject法制環境zh_TW
dc.title中國家族企業對盈餘資訊內涵之研究zh_TW
dc.titleThe impact of family business on the Informativeness of Earnings in Chinese listed firmsen_US
dc.typeThesis and Dissertationen_US
dc.date.paperformatopenaccess2017-12-16zh_TW
dc.date.openaccess10000-01-01-
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