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題名：公司治理機制、企業營運績效及內部策略與企業併購後資產減損之關聯性
書刊名：評價學報
作者：黃劭彥 引用關係／鍾宇軒 引用關係／邱安安 引用關係／陳忠生
出版日期：2009
卷期：2
頁次：頁14-26
主題關鍵詞：企業併購；公司治理；營運績效；內部策略與資產減損；Merger and acquisition；Corporation governance；Operating performance；Asset impairments
原始連結：連回原系統網址new window
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  • 共同引用共同引用:280
  • 點閱點閱:31
企業併購為企業的一種擴張策略，最終的目的乃是藉由併購來擴大企業經濟規模與增加企業價值，但當併購效益無法達成時，則容易造成企業在併購後提列資產減損。由於併購存在風險且效益具有不確定性，故併購前的評估相當重要，本研究即以併購企業的公司治理機制進行探討。此外，企業併購後的營運績效與公司內部策略亦展現管理當局對於併購的動機與目的，亦可能是影響公司是否進行資產減損的重要因素，故本研究透過公司治理機制、企業併購營運績效及內部策略來探討其對於公司提列資產減損的影響。結果發現公司治理機制愈佳，在企業併購後提列資產減損的金額較低；企業內部策略（大洗澡、資金需求與負債情況）亦會對於企業併購後提列資產減損產生影響。
The target of enterprise activities in merger and acquisition is to enlarge economic scale and corporate value. However, the enterprise might recognize asset impairments if it is not bringing synergy after merger and acquisition. Due to merger and acquisition have potential risk and uncertainty, corporate governance mechanisms perform the important role to monitor and review the process before merger and acquisition. In addition, the operating performance and internal strategy reveal managers' intention and motivation of merger and acquisition. Consequently, this research investigates the relationship of corporate governance mechanisms, operating performance and internal strategy to asset impairments after merger and acquisition. The empirical results find that corporate governance mechanisms and internal strategy affect the corporate to recognize assets impairment after merger and acquisition.
期刊論文
1.林嬋娟、吳安妮(19920400)。臺灣企業併購綜效及績效之實證研究。會計評論，26，1-23。new window  延伸查詢new window
2.Muravyev, A.(2003)。Turnover of Senior Managers in Russian Privatised Firms。Comparative Economic Studies，45，148-172。  new window
3.吳安妮(1992)。臺灣企業併購動機之實證研究。管理評論，11，1-27。  延伸查詢new window
4.Schmidt, D.R.、Fowler, K. L.(1990)。Postacquisition financial performance and executive compensation。Strategic Management Journal，11，559-569。  new window
5.Broutners, K. D.、Hastenbury, RV.、Ven, J. V. D.(1998)。IF most mergers fail why are they so popular?。Long Range Planning，31(3)，347-353。  new window
6.丁憲浩、胡聯國、莊雙喜(20071200)。企業併購確實能為股東創造更多利益嗎？。績效與策略研究，4(3)，1-13。new window  延伸查詢new window
7.Sorensen, D. E.(2000)。Characteristics of Merging Firms。Journal of Economics & Business，52(5)，423-433。  new window
8.陳樹(20021100)。我國企業盈餘操縱問題之誘因、影響與因應對策。當代會計，3(2)，231-242。new window  延伸查詢new window
9.Dechow, P. M.、Sloan, R. G.、Sweeney, A. P.(1996)。Causes and Consequences of Earnings Management: An Analysis of Firms Subject to Enforcement Actions by the SEC。Contemporary Accounting Research，13(2)，1-36。  new window
10.Gammelgaard, J.(2004)。Access of competence: An emerging acquisition motive。European Business Forum，17(1)，44-47。  new window
11.Zucca, L. J.、Campbell, D. R.(1992)。A closer look at discretionary writedowns of impaired assets。Accounting Horizons，6(3)，30-41。  new window
12.謝宛庭、吳清在(20051000)。Determinants and Market Reaction of Assets Impairment in Taiwan。中華會計學刊，6(1)，59-95。new window  延伸查詢new window
13.Berggren, C.(2003)。Mergers, MNES and innovation-the need for new research approaches。Scandinavian Journal of Management，19，173-191。  new window
14.Capron, L.、Mitchell, W.(1997)。Outcomes of international telecommunications acquisitions: Analysis of four cases with implications for acquisitions theory。European Management Journal，15(3)，237-251。  new window
15.Yagil, J.(1996)。Merger and Macro-Economic Factors。Review of Financial Economics，5(2)，181-190。  new window
16.Riedl, J.(2004)。An examination of long-lived asset impairment。Accounting Review，79(3)，823-852。  new window
17.Francis, J.、Hanna, J. D.、Vincent, L.(1996)。Causes and effects of discretionary asset write-offs。Journal of Accounting Research，34(Supplement)，117-134。  new window
18.張紹基、楊勝淵(20010300)。臺灣企業購併實質效益之研究。管理學報，18(1)，1-21。new window  延伸查詢new window
19.Bushman, Robert M.、Chen, Qi、Engel, Ellen、Smith, Abbie(2004)。Financial Accounting Information, Organizational Complexity and Corporate Governance Systems。Journal of Accounting and Economics，37(2)，167-201。  new window
20.Seth, A.、Song, K. P.、Pettit, R. R.(2002)。Value Creation and Destruction in Cross-Border Acquisitions: An Empirical Analysis of Foreign Acquisitions of U.S. Firms。Strategic Management Journal，23(10)，921-940。  new window
21.徐啟升、李淯靖(20080600)。臺灣併購公司之股票長期績效分析。證券市場發展，20(2)=78，41-74。new window  延伸查詢new window
22.劉玉珍、周行一、潘璟靜(19961000)。臺灣股市價格限制與交易行為。中國財務學刊，4(2)，41-60。new window  延伸查詢new window
23.林有志、廖宜鋒(20060600)。提前採用資產減損公報之公司特性及盈餘管理動機。文大商管學報，11(1)，11-28。new window  延伸查詢new window
24.Cheng, Shijun(2008)。Board Size and the Variability of Corporate Performance。Journal of Financial Economics，87(1)，157-176。  new window
25.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
26.Fama, Eugene F.、Jensen, Michael C.(1983)。Separation of ownership and control。The Journal of Law & Economics，26(2)，301-325。  new window
27.Xie, Biao、Davidson, Wallace N. III、DaDalt, Peter J.(2003)。Earnings Management and Corporate Governance: The Role of the Board and the Audit Committee。Journal of Corporate Finance，9(3)，295-316。  new window
28.Core, John E.、Holthausen, Robert W.、Larcker, David F.(1999)。Corporate governance, chief executive officer compensation, and firm performance。Journal of Financial Economics，51(3)，371-406。  new window
29.Boyd, Brian K.(1994)。Board Control and CEO Compensation。Strategic Management Journal，15(5)，335-344。  new window
30.Denis, David J.、Denis, Diane K.、Sarin, Atulya(1997)。Ownership Structure and Top Executive Turnover。Journal of Financial Economics，45(2)，193-221。  new window
31.Claessens, Stijn、Djankov, Simeon、Fan, Joseph P. H.、Lang, Larry H. P.(2002)。Disentangling the Incentive and Entrenchment Effects of Large Shareholdings。The Journal of Finance，57(6)，2741-2771。  new window
32.Shleifer, Andrei、Vishny, Robert W.(1997)。A survey of corporate governance。The Journal of Finance，52(2)，737-783。  new window
33.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
34.柯承恩(20000400)。我國公司監理體系之問題與改進建議。會計研究月刊，173，75-81。  延伸查詢new window
35.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
36.Pautler, P.A.(2003)。Evidence on mergers and acquisitions。Antitrust Bulletin，48，119-221。  new window
會議論文
1.杜榮瑞、李文智、林靖傑(2008)。資產減損迴轉與盈餘管理。會計理論與實務研討會。台中。  延伸查詢new window
2.蘇裕惠、洪健翔(2007)。會計保守性特質對公司損益平穩化現象之影響。會計理論與實務研討會。台北。  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.Weston, John F.、Siu, Juan A.、Johnson, Brian A.(2001)。Takeovers, Restructuring, and Corporate Governance。Prentice Hall。  new window
圖書論文
1.Mueller, D. C.(1995)。Merger: Theory And Evidence。Merger, Market, and Public Police。Dordrecht：Kluwer Academic Publishers。  new window
 
 
 
 
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