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標題: 上市公司資訊透明度影響構面之實證
An Empirical Study of Influential Determinants on Information Transparency of Listed Corporations
作者: 陳冠宙
Chen, Guan-Jou
關鍵字: Information Transparency;資訊透明度;Corporate Governance;Information Disclosure;Capital Market;公司治理;資訊揭露;資本市場
出版社: 會計學研究所

Information transparency has been a necessary device in the activities of corporate governance. Especially, whether the presentation of information at corporate web sites is transparent plays a unique role on corporate governance for the era of knowledge-based economy. In this regard, the study examines what factors influence firms' internet disclosures in terms of three dimensions: insider ownership, corporate characteristics, and outsider ownership where the aim is at providing an indication for government regulators, corporate executives, investors, and interest groups on strengthening corporate governance mechanism.
The empirical results reveal the following facts. In considering insider ownership, the more/less shares the majority shareholders/supervisors hold, the less transparent in corporate information disclosure. In considering corporate characteristics, companies with high degree of leverage, large number of employee and operating in the IT sector tend to disclose information profoundly. In considering outsider ownership, companies with high holding-ratio by public sector, domestic banks, and institutional investors would disclose information more detailed.
Appears in Collections:會計學系所

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