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題名：公司治理結構與資訊揭露之關聯性研究
書刊名：交大管理學報
作者：陳瑞斌／許崇源 引用關係
作者(外文)：Chen, Jui-Pin／Hsu, Chung-Yuan
出版日期：2007
卷期：27:2
頁次：頁55-109
主題關鍵詞：資訊揭露；公司治理結構；控制股東；Information disclosure；Corporate governance structure；Ultimate controlling shareholders
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(57) 博士論文(1) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:57
  • 共同引用共同引用:314
  • 點閱點閱:139
資訊揭露有助於降低資訊不對稱及提高資本市場的健全度。本研究由公司治理結構的角度，探討影響公司資訊揭露水準的因素。研究結果發現，當投信基金的持股比率增加，或董事會中獨立董監事席次比率增加時，公司的資訊揭露水準會提升；當控制股東所掌握董監事席次比率與現金流量權比率之偏離程度愈大，或董事會人數超過七人後人數愈多，公司的資訊揭露水準會愈低。
Information disclosure is useful in reducing information asymmetry and plays a major role in the cooperation government. The purpose of this study is to explore the relationship between the level of information disclosure and corporate governance structure. The results support the following hypotheses. First, the higher the level of information disclosure is, the higher the investment from investment institution. Second, the level of information disclosure decreases if the divergence between the ratio of board seat and cash flow rights controlled by the ultimate controlling shareholders increases. Third, the level of information disclosure is lower with the number of directors when the number is over seven. Finally, the level of information disclosure increases if percentage of independent board member increases.
期刊論文
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3.Jung, K.、Kwon, S. Y.(2002)。Ownership Structure and Earnings Informativeness: Evidence from Korea。The International Journal of Accounting，37，301-325。  new window
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10.Cooke, T. E.(1991)。An assessment of voluntary disclosure in the annual reports of Japanese corporations。The International Journal of Accounting，26(3)，174-189。  new window
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13.Sung, W. J.(2003)。Corporate Governance and Firm Profitability: Evidence form Korea before the Economic Crisis。Journal of Financial Economics，68(2)，287-322。  new window
14.Prevost, Andrew K.、Rao, Ramesh P.、Hossain, Mahmud(2002)。Determinants of board composition in New Zealand: A simultaneous equations approach。Journal of Empirical Finance，9(4)，373-397。  new window
15.Chow, C. W.、Wong-Boren, A.(1987)。Voluntary Financial Disclosure by Mexican Corporations。The Accounting Review，62(3)，533-541。  new window
16.Cronqvist, Henrik、Nilsson, Mattias(2003)。Agency costs of controlling minority shareholders。Journal of Financial and Quantitative Analysis，38(4)，695-719。  new window
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18.葉銀華、邱顯比、何憲章(1997)。利益輸送代理問題和股權結構之理論與實證研究。中國財務學刊，4(4)，47-73。new window  延伸查詢new window
19.劉啟群(19990300)。我國銀行年報自願性揭露與銀行特質關聯性研究。中山管理評論，7(1)，57-80。new window  延伸查詢new window
20.Hackston, D.、Milne, M. J.(1996)。Some Determinants of Social and Environmental Disclosures in New Zealand Companies。Accounting, Auditing and Accountability Journal，9(1)，77-108。  new window
21.El-Gazzar, S. M.(1998)。Predisclosure information and institutional ownership: A cross-sectional examination of market revaluation during earnings announcement periods。The Accounting Review，73(1)，119-129。  new window
22.Haniffa, R. M.、Cooke, T. E.(2002)。Culture, corporate governance and disclosure in Malaysian corporations。Abacus，38(3)，317-349。  new window
23.Mandelker, Gershon N.、Agrawal, Anup(1990)。Large Shareholders and the Monitoring of Managers: The Case of Antitakeover Charter Amendments。Journal of Financial and Quantitative Analysis，25(2)，143-161。  new window
24.Lipton, Martin、Lorsch, Jay W.(1992)。A Modest Proposal for Improved Corporate Governance。The Business Lawyer，48(1)，59-77。  new window
25.Shleifer, Andrei、Vishny, Robert W.(1986)。Large shareholders and corporate control。Journal of Political Economy，94(3 Part 1)，461-488。  new window
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27.Morck, Randall、Shleifer, Andrei、Vishny, Robert W.(1988)。Management Ownership and Market Valuation: An Empirical Analysis。Journal of Financial Economics，20(1/2)，293-315。  new window
28.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
29.Singhvi, Surinder S.、Desai, Harsha B.(1971)。An Empirical Analysis of the Quality of Corporate Financial Disclosure。The Accounting Review，46(1)，129-138。  new window
30.Wallace, R. S. O.、Naser, K.、Mora, A.(1994)。The Relationship Between the Comprehensiveness of Corporate Annual Reports and Firm Characteristics in Spain。Accounting & Business Research，25(97)，41-53。  new window
31.Claessens, Stijn、Djankov, Simeon、Lang, Larry H. P.(2000)。The Separation of Ownership and Control in East Asian Corporations。Journal of Financial Economics，58(1/2)，81-112。  new window
32.Fama, Eugene F.、Jensen, Michael C.(1983)。Separation of ownership and control。The Journal of Law & Economics，26(2)，301-325。  new window
33.DeAngelo, Linda Elizabeth(1981)。Auditor Independence, 'Low balling', and Disclosure Regulation。Journal of Accounting and Economics，3(2)，113-127。  new window
34.La Porta, Rafael、López-de-Silanes, Florencio、Shleifer, Andrei(1999)。Corporate ownership around the world。Journal of Finance，54(2)，471-517。  new window
35.Yermack, David(1996)。Higher market valuation of companies with a small board of directors。Journal of Financial Economics，40(2)，185-211。  new window
36.Botosan, Christine A.(1997)。Disclosure level and the cost of equity capital。The Accounting Review，72(3)，323-349。  new window
37.Eng, L. L.、Mak, Y. T.(2003)。Corporate governance and voluntary disclosure。Journal of Accounting and Public Policy，22(4)，325-345。  new window
38.Lemmon, Michael L.、Lins, Karl V.(2003)。Ownership structure, corporate governance, and firm value: Evidence from the East Asian financial crisis。The Journal of Finance，58(4)，1445-1468。  new window
39.Pound, John(1988)。Proxy contests and the efficiency of shareholder oversight。Journal of Financial Economics，20(1/2)，237-265。  new window
40.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
41.White, Halbert L. Jr.(1980)。A Heteroskedasticity-Consistent Covariance Matrix Estimator and a Direct Test for Heteroskedasticity。Econometrica: Journal of the Econometric Society，48(4)，817-838。  new window
42.Demsetz, Harold、Lehn, Kenneth(1985)。The Structure of Corporate Ownership: Causes and Consequences。Journal of Political Economy，93(6)，1155-1177。  new window
43.陳業寧、邱顯比、洪雲萍(20050100)。獨立董事與公司治理：政府應該要求所有上市上櫃公司聘任獨立董事嗎？。證券市場發展季刊，16(4)=64，1-35。new window  延伸查詢new window
44.Jensen, Michael C.(1993)。The modern industrial revolution, exit, and the failure of internal control systems。The Journal of Finance，48(3)，831-880。  new window
45.La Porta, Rafael、López-de-Silanes, Florencio、Shleifer, Andrei、Vishny, Robert W.(2002)。Investor protection and corporate valuation。The Journal of Finance，57(3)，1147-1170。  new window
46.Shleifer, Andrei、Vishny, Robert W.(1997)。A survey of corporate governance。The Journal of Finance，52(2)，737-783。  new window
47.Fan, Joseph P. H.、Wong, Tak-Jun(2002)。Corporate ownership structure and the informativeness of accounting earnings in East Asia。Journal of Accounting and Economics，33(3)，401-425。  new window
48.Jensen, Michael C.、Meckling, William H.(1976)。Theory of the firm: Managerial behavior, agency costs and ownership structure。Journal of Financial Economics，3(4)，305-360。  new window
49.Beasley, Mark S.(1996)。An Empirical Analysis of the Relation between the Board of Director Composition and Finacial Statement Fraud。The Accounting Review，71(4)，443-465。  new window
50.Ahmed, K.、Courtis, J. K.(1999)。Associations between Corporate Characteristics and Disclosure Levels in Annual Reports: A Meta-analysis。The British Accounting Review，31，35-61。  new window
51.Buzby, S. L.(1975)。Company Size, Listed versus Unlisted Stocks and the Extent of Financial Disclosure。Journal of Accounting Research，13，16-37。  new window
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53.Mangel, R.、Singh, H.(1993)。Ownership Structure, Board Relationships and CEO Compensation in Large US Corporations。Accounting and Business Research，23，339-362。  new window
會議論文
1.Marston, C.、Shrives, P.(1996)。A Review of Empirical Research into Financial Disclosure。0。  new window
2.許崇源、陳瑞斌、林政衛、翁慈青(2005)。公司治理架構與財務報告透明度之關聯性研究。0。  延伸查詢new window
研究報告
1.Lobo, G. J.、Zhou, J.(2001)。Disclosure Quality and Earnings Management。Brooklyn, NY/ Syracuse, NY。  new window
2.Faccio, M.、Lang, L. H. P.(2002)。The Separation of Ownership and Control: An Analysis of Ultimate Ownership in Western European Corporations。0。  new window
學位論文
1.廖益興(2004)。董監事獨立性、企業結構特徵與盈餘管理之關聯性研究(博士論文)。國立臺北大學。new window  延伸查詢new window
2.張文瀞(2000)。盈餘管理之特性與審計品質之影響(博士論文)。國立政治大學。new window  延伸查詢new window
3.黃寶漳(2004)。董事會結構、所有權結構與公司資訊揭露水準(碩士論文)。明志技術學院。  延伸查詢new window
4.林明謙(2001)。股權結構、董事組成對大股東介入股市行為影響之研究(碩士論文)。輔仁大學。  延伸查詢new window
5.高蘭芬(2002)。董監事股權質押之代理問題對會計資訊與公司績效之影響(博士論文)。國立成功大學。new window  延伸查詢new window
6.陳美娟(1997)。年報自願性揭露水準與公司特徵之間關聯性研究，0。  延伸查詢new window
7.李亭誼(2003)。董事身分特性與董監經理人相關資訊揭露程度關係之研究，0。  延伸查詢new window
8.呂坤穎(2003)。機構投資人對公司經理人進行盈餘管理行為之影響，0。  延伸查詢new window
9.Ciccone, S. J.(2000)。Two Essays on Financial Transparency: (1) Information Quality and Stock Returns and (2) International Differences in Financial Transparency，Tallahassee, FL。  new window
10.詹浤榮(2002)。外資法人持股調整與應計項目關聯性研究，0。  延伸查詢new window
圖書
1.Davis, E.、Kay, J.(1993)。European Mergers and Merger Policy。Oxford University Press。  new window
2.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
3.Berle, Adolf Augustus Jr.、Means, Gardiner C.(1932)。The Modern Corporation and Private Property。Macmillan Publishing Company。  new window
4.Bacon, Jeremy(1973)。Corporate Directorship Practices: Membership and Committees of The Board。The Conference Board。  new window
5.Watts, Ross L.、Zimmerman, Jerold L.(1986)。Positive Accounting Theory。Prentice-Hall。  new window
6.Organisation for Economic Co-operation and Development(1999)。Principles of Corporate Governance。Principles of Corporate Governance。Paris, France。  new window
 
 
 
 
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