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題名：小企業資訊揭露透明度之實證分析
書刊名：中小企業發展季刊
作者：李馨蘋 引用關係／洪上為
作者(外文)：Lee, Shin-ping／Hung, Shang-wei
出版日期：2008
卷期：9
頁次：頁109-134
主題關鍵詞：資訊揭露透明度；股權結構；董事會結構；人事穩定度；小企業；Information disclosure transparency；Ownership structure；Board composition；Personnel stability；Small enterprises
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(3) 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:3
  • 共同引用共同引用:3
  • 點閱點閱:40
　　本研究探討公司績效、股權結構、董事會結構及人事穩定度對小企業資訊揭露透明度的影響，欲了解小企業因可運用資源與所處競爭地位相對較差的情況下，是否進而造成資訊揭露透明度較差？並分析小企業資訊揭露透明度的影響因素。樣本期間為2005及2006年，共計610筆。利用順序邏輯斯迴歸來驗證，實證結果發現公司續效愈 高、董監事持股質押比例愈低、外部董監席次比例愈高、獨立董監比例愈高與人事愈穩定，則小企業資訊揭露愈透明化。
　　The main purpose of this study is to examine the determinants of information disclosure transparency in the Taiwan small enterprises. Using an ordered logit regression model to test the relationship among corporation performance, ownership structure, board composition, personnel stability and the level of information disclosure transparency. The sample is based on 610 firm observations in 2005-2006. The empirical results show that corporation performance, outsider director, independent director, personnel stability are significantly positively correlated to the information disclosure transparency. The ratio of mortgaged/ pledged shares of directors and supervisors is significantly negatively correlated to the information disclosure transparency.
期刊論文
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2.Zarzeski, Marilyn Taylor(1996)。Spontaneous Harmonization Effects of Culture and Market Forces on Accounting Disclosure Practices。Accounting Horizon，10(1)，18-37。  new window
3.Chen, C. J. P.、Jaggi, B.(2000)。Association between Independent Non-Executive Directors, Family Control and Financial Disclosure in Hong Kong。Journal of Accounting and Public Policy，19(4/5)，285-310。  new window
4.葉銀華(20021100)。臺灣公司治理的問題與改革之道。證券暨期貨管理，20(11)，1-16。  延伸查詢new window
5.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
6.Dechow, P. M.、Sloan, R. G.、Sweeney, A. P.(1996)。Cause and consequence of earnings manipulation: An analysis of firms subject to enforcement actions by the SEC。Contemporary Accounting Research，13(1)，1-36。  new window
7.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
8.Fama, Eugene F.、Jensen, Michael C.(1983)。Separation of ownership and control。The Journal of Law & Economics，26(2)，301-325。  new window
9.Eng, L. L.、Mak, Y. T.(2003)。Corporate governance and voluntary disclosure。Journal of Accounting and Public Policy，22(4)，325-345。  new window
10.Lang, M. H.、Lundholm, R. J.(1993)。Cross-sectional determinants of analyst ratings of corporate disclosures。Journal of Accounting Research，31(2)，246-271。  new window
11.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
12.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
13.Inchausti, Begoña Giner(1997)。The Influence of Company Characteristics and Accounting Regulation on Information Disclosed by Spanish Firms。European Accounting Review，6(1)，45-68。  new window
14.Mahmood, A.(1999)。The Impact of Market Characteristics on the Comprehensiveness of Disclosure in Financial Reports : An Empirical Study。The Journal of commercial Researches，13(1)，1-47。  new window
15.Naser. K.、Al-khatib, K.、Karbhari, Y.(2002)。Empirical Evidence on the Depth of Corporate Information Disclosure in Developing Countries : The Case of Jordan。International Journal of Commerce & Management，12(3)，122-134。  new window
16.Adams, Mike、Hossain, Mahmud(1998)。Managerial Discretion and Voluntary Disclosure: Empirical Evidence from the New Zealand Life Insurance Industry。Journal of Accounting and Public Policy，17(3)，245-281。  new window
17.Ahmed, K.(1995)。Disclosure Policy Choice and Corporate Characteristics : A Study of Bangladesh。Asia-Pacific Journal of Accounting，3(1)，183-203。  new window
18.Camfferman, K.、Cooke, T.(2002)。An Analysis of Disclosure in the Annual Reports of UK and Dutch Company。Journal of International Accounting Research，1 (1)，3-30。  new window
19.Luo, S.、Courtenay, S. M.、Hossain, M.(2006)。The Effect of Voluntary Disclosure, Ownership Structure and Proprietary Cost on the Return-Future Earnings Relation。Pacific-Basin Finance Journal，14(3)，501-521。  new window
20.Chau, G. K.、Gray, S. J.(2000)。Ownership and Corporate Voluntary Disclosure in Hong Kong and Singapore。The International Journal of Accounting，37(2)，247-265。  new window
21.Chen, S.、DeFond, M. L.、Park, C. W.(2002)。Voluntary Disclosure of Balance Sheet Information in Quarterly Earnings Announcement。Journal of Accounting & Economics，33(2)，229-251。  new window
22.Cooke, T. E.(1992)。The Impact of Size, Stock Market Listing, and Industry Type on Disclosure in the Annual Reports of Japanese Listed Corporations。Accounting & Business Research，22(87)，229-237。  new window
23.Eikebrokk, T. R.、Olsen, D. H.(2007)。An Empirical Investigation of Competency Factors Affecting E-Business Success in European SMEs。Information Management，44(4)，364-383。  new window
24.Gelb, D. S.(2000)。Managerial Owenership and Accounting Disclosure : An Empirical Study。Review of Quantitative Finance and Accounting，15(2)，169-180。  new window
25.Ghazali, N. A. M.、Weetman, P.(2006)。Prepetuating Traditional Influence : Voluntary Disclosure in Malaysia Following the Economic Crisis。Journal International Accounting Auditing & Taxation，15(2)，226-248。  new window
26.Guan, Y. D.、Sheu, D. F.、Chu, Y. C.(2007)。Ownership Structure, Board of Director, and Information Disclosure: Empirical Evidence from Taiwan IC Design Companies。Journal of American Business，11(2)，182-190。  new window
27.Hussey, D. M.、Eagan, P. D.(2007)。Using Structural Equation Modeling to Test Environmental Performance in Small and Medium-Sized Manufacturers : Can SEM Help SMEs?。Journal Cleaner Production，15(4)，303-312。  new window
28.Huafang, X.、Jianguo, Y.(2007)。Ownership structure, board composition and corporate voluntary disclosure: Evidence from listed companies in China。Managerial Auditing Journal，22(6)，604-619。  new window
29.Tsamenyi, M.、Enninful-Adu, E.、Onumah, J.(2007)。Disclosure and Corporate Governance in Developing Counties : Evidence from Ghana。Managerial Auditing Journal，22(3)，319-334。  new window
30.Wallace, R. S. O.、Naser, K.(1995)。Firms Specific Determination of the Comprehensive of Mandatory Disclosure in the Corporate Annual Reports of Firms Listed on the Stock Exchange of Hong Kong。Journal of Accounting and Public Policy，14(4)，311-368。  new window
31.Watson, A.、Shrives, P.、Marston, C.(2002)。Voluntary Disclosure of Accounting Ratios in the UL。British Accounting Review，34(4)，289-313。  new window
32.Alsaeed, K.(2006)。The Association between Firm-Specific Characteistics and Disclosure。Managerial Auditing Journal，21(5)，476-496。  new window
會議論文
1.廖益興、許博渝(2007)。董事會組成、股權結構與資訊揭露透明度。  延伸查詢new window
學位論文
1.王昭平(2005)。公司治理資訊揭露透明度實證研究。雲林科技大學。  延伸查詢new window
2.楊東明(2005)。經營績效、公司特性與資訊透明度關係之研究。長榮大學。  延伸查詢new window
3.陳瑞斌(2005)。公司治理結構與資訊透明度對於資本市場之影像。國立政治大學。new window  延伸查詢new window
 
 
 
 
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