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題名：代理成本對自願性盈餘預測揭露之影響
書刊名：交大管理學報
作者：張瑞當 引用關係／方俊儒 引用關係／朱正雄
作者(外文)：Chang, Ruey-Dang／Fang, Chun-Ju／Chu, Cheng-Shoung
出版日期：2007
卷期：27:2
頁次：頁29-53
主題關鍵詞：代理理論；代理成本；自願性盈餘預測揭露；Agency theory；Agency cost；Voluntary disclosure of earnings forecasts
原始連結：連回原系統網址new window
相關次數：
  • 被引用次數被引用次數:期刊(5) 博士論文(0) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:5
  • 共同引用共同引用:284
  • 點閱點閱:66
本研究旨在探討代理成本對自願性盈餘預測揭露之影響，以「公司規模」與「管理當局持股比率」代表管理當局和股東之間代理成本的代理變數，而以「舉債程度」代表管理當局和債權人之間代理成本的代理變數。本研究依據臺灣經濟新報（TEJ）資料庫上市櫃公司81-90年之盈餘預測資料，共計407個公司樣本，採累積Logistic迴歸模型分析，結果發現：當公司規模越大，其自願性盈餘預測揭露的意願越強，而公司舉債程度越高，自願性盈餘預測揭露的意願越低；但是，管理當局持股比率和自願性盈餘預測揭露間則沒有顯著相關。
The Purpose of the study is to investigate the effects of agency cost on voluntary disclosure of earnings forecasts. The study takes the perspective that in order to win the trust from shareholders and creditors, managers are willing to disclose earnings forecasts voluntarily. Firm size and management's share holding percentage are adopted to represent the agency cost between managers and shareholders, while leverage represents the agency cost between managers and creditors. Empirical data of 407 listed and OTC companies were obtained from the TEJ data bank in the periord of 1992-2001. The accumulated logistic regression models indicate that the bigger the firm size is, the more willingness of the company is to engage a voluntary disclosure of earnings forecasts and the higher the leverage is, the lower the willingness is to a voluntary disclosure. However, there is no significant relationship between management's share holding percentage and voluntary disclosure of earnings forecasts.
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12.吳安妮(19910200)。經理人員自願揭露盈餘預測資訊給外界之決定因素--實證研究。會計評論，25，1-24。new window  延伸查詢new window
13.Firth, Michael(1979)。The Impact of Size, Stock Market Listing, and Auditors on Voluntary Disclosure in Corporate Annual Reports。Accounting and Business Research，9(36)，273-280。  new window
14.Titman, Sheridan、Trueman, Brett(1986)。Information quality and the valuation of new issues。Journal of Accounting and Economics，8(2)，159-172。  new window
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16.高蘭芬、邱正仁(20021200)。董監事股權質押對會計盈餘與股票報酬相關性之影響。臺大管理論叢，13(1)，127-162。new window  延伸查詢new window
17.葉銀華、魯慧中、高樹嘉(19990100)。敵意接管、反接管策略與權益代理成本間理論關係之探討。中國財務學刊，6(3)，69-98。new window  延伸查詢new window
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22.Trueman, Brett(1986)。Why do managers voluntarily release earnings forecasts?。Journal of Accounting and Economics，8(1)，53-71。  new window
23.Johnson, Simon、Boone, Peter D.、Breach, Alasdair、Friedman, Eric(2000)。Corporate Governance in the Asian Financial Crisis。Journal of Financial Economics，58(1/2)，141-186。  new window
24.Bushman, Robert M.、Smith, Abbie J.(2001)。Financial accounting information and corporate governance。Journal of Accounting and Economics，32(1-3)，237-333。  new window
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26.王泰昌、鄭博文(19930600)。反覆推陳 必得其所--代理問題與代理成本。會計研究月刊，93，155-160。  延伸查詢new window
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28.La Porta, Rafael、López-de-Silanes, Florencio、Shleifer, Andrei(1999)。Corporate ownership around the world。Journal of Finance，54(2)，471-517。  new window
29.Eng, L. L.、Mak, Y. T.(2003)。Corporate governance and voluntary disclosure。Journal of Accounting and Public Policy，22(4)，325-345。  new window
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32.Ho, Simon S. M.、Wong, Kar Shun(2001)。A Study of the Relationship between Corporate Governance Structures and the Extent of Voluntary Disclosure。Journal of International Accounting, Auditing and Taxation，10(2)，139-156。  new window
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研究報告
1.邱正仁(2001)。我國企業財務危機與股權質押關聯性之研究。臺北市。  延伸查詢new window
學位論文
1.Gaber, M.(1985)。Management Incentives to Report Forecasts of Corporate Earnings，0。  new window
2.林靜香(1994)。強制性財務預測資訊內涵之研究，0。  延伸查詢new window
圖書
1.葉銀華、李存修、柯承恩(2013)。公司治理與評等系統。台北：智商文化。new window  延伸查詢new window
2.王濟川、郭志剛(2003)。Logistic迴歸模型--方法及應用。臺北：五南圖書出版有限公司。  延伸查詢new window
3.余雪明(2000)。證券交易法。財團法人中華民國證券暨期貨市場發展基金會。  延伸查詢new window
 
 
 
 
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