公司治理與盈餘品質關聯性之探究—以中國集團企業為例

dc.contributor陳慧玲zh_TW
dc.contributorHUI-LING, CHENen_US
dc.contributor.author吳蓓欣zh_TW
dc.contributor.authorPEI-HSIN, WUen_US
dc.date.accessioned2019-09-03T09:56:07Z
dc.date.available2015-7-21
dc.date.available2019-09-03T09:56:07Z
dc.date.issued2012
dc.description.abstract本研究旨在檢視影響中國集團企業盈餘品質之因素,包含最終控制人身分、控制股東的現金權與投票權偏離程度,以及集團企業經理人員具政治背景與否等因素。實證結果顯示,最終控制人為地方政府之集團企業,其盈餘品質並未顯著低於最終控制人為中央政府的集團企業;民營集團企業的盈餘品質顯著低於國有集團企業;有控制權與現金權偏離之集團企業,其盈餘品質並未顯著低於無兩權偏離之集團企業;經理人員具政治背景所在的集團企業,其盈餘品質亦未顯著低於經理人員不具政治背景之集團企業。zh_TW
dc.description.abstractThis paper examines factors which affect the earnings quality of business groups in China. The empirical results indicate that the earnings quality of business groups whose controlling shareholders are local governments is insignificantly different from the business groups whose controlling shareholders are central governments. The results also indicate that the earnings quality of private business group is significantly lower than that of stated-owned business groups. We also find that the wedge between cash flow rights and voting rights is insignificantly associated with the earnings quality of business groups. Moreover, CEO’s political connection is insignificantly associated with the earnings quality of business groups.en_US
dc.description.sponsorship全球經營與策略研究所zh_TW
dc.identifierGN0699560085
dc.identifier.urihttp://etds.lib.ntnu.edu.tw/cgi-bin/gs32/gsweb.cgi?o=dstdcdr&s=id=%22GN0699560085%22.&%22.id.&
dc.identifier.urihttp://rportal.lib.ntnu.edu.tw:80/handle/20.500.12235/94589
dc.language中文
dc.subject集團企業zh_TW
dc.subject最終控制股東zh_TW
dc.subject兩權分離zh_TW
dc.subject經理人員政治背景zh_TW
dc.subject盈餘品質zh_TW
dc.subjectBusiness groupsen_US
dc.subjectControlling shareholdersen_US
dc.subjectWedge between cash flows rights and voting rightsen_US
dc.subjectCEO’s political connectionsen_US
dc.subjectEarnings qualityen_US
dc.title公司治理與盈餘品質關聯性之探究—以中國集團企業為例zh_TW
dc.titleExploring the Relationship of Corporate Governance and Earnings Quality - Evidence from Business Group in Chinaen_US

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