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題名：資訊揭露透明度、家族控制因素 與盈餘價值攸關性
書刊名：會計學報
作者：廖秀梅／陳依婷
作者(外文)：Liao, Hsiu-mei／Chen, Yi-ting
出版日期：2010
卷期：2:2
頁次：頁1-23
主題關鍵詞：資訊揭露透明度；家族控制因素；盈餘價值攸關性；Corporate disclosure transparency；Family control factor；Value relevance of earnings
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(9) 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:9
  • 共同引用共同引用:320
  • 點閱點閱:156
本研究以台灣證券暨期貨市場發展基金會所公佈資訊揭露評鑑系統結果做為資訊揭露透明度之替代變數，探討企業資訊揭露透明度、家族控制因素對盈餘價值攸關性的影響。本研究以2003至2006年上市及上櫃公司為研究對象，實證結果發現企業資訊揭露透明度與盈餘價值攸關性呈顯著正相關，顯示企業提升資訊揭露透明度會影響投資人對其財務報表可靠性的認知，進而增加盈餘價值攸關性。此外，家族控制企業的盈餘價值攸關性會明顯低於非家族控制企業。
This study examines the impacts of corporate disclosure transparency and family control factor on the value relevance of earnings. We use the evaluation results of the information disclosure evaluation system of Securities and Futures Information Center (SFI) as the disclosure transparency proxy. Using the sample of firms listed on the Taiwan Stock Exchange (TSE) and Over The Counter (OTC) from 2003 to 2006, we find that corporate disclosure transparency has a significantly positive association with the value relevance of earnings. This result suggests that greater corporate disclosure transparency affects investors’ perception of the credibility of financial reports, and further enhances the value relevance of earnings. Besides, the value relevance of earnings of the family-controlled firms is significantly lower than nonfamily-controlled firms.
期刊論文
1.Healy, P. M.、Palepu, K. G.(2001)。Information asymmetry, corporate disclosure, and the capital market: A review of the empirical disclosure literature。Journal of Accounting and Economics，31(1-3)，405-440。  new window
2.Ali, A.、Chen, T. Y.、Radhakrishnan, S.(2007)。Corporate Disclosure by Family Firms。Journal of Accounting and Economics，44(1/2)，238-286。  new window
3.Hayn, C.(1995)。The information content of losses。Journal of Accounting and Economics，20(2)，125-153。  new window
4.Schipper, K.(1989)。Commentary on earning management。Accounting Horizons，3(4)，91-102。  new window
5.Lipe, R.(1990)。The Relation between Stock Returns and Accounting Earnings Given Alternative Information。The Accounting Review，65(1)，49-71。  new window
6.Welker, M.(1995)。Disclosure policy, information asymmetry, and liquidity in Equity Markets。Contemporary Accounting Research，11(2)，801-827。  new window
7.林有志、曾乾豪(20071100)。財務透明度對盈餘資訊性之影響。當代會計，8(2)，155-180。new window  延伸查詢new window
8.Haniffa, R. M.、Cooke, T. E.(2002)。Culture, corporate governance and disclosure in Malaysian corporations。Abacus，38(3)，317-349。  new window
9.Kormendi, Roger、Lipe, Robert(1987)。Earnings Innovations, Earnings Persistence, and Stock Returns。Journal of Business，60(3)，323-345。  new window
10.Feltham, Gerald A.、Ohlson, James A.(1995)。Valuation and clean surplus accounting for operating and financial activities。Contemporary Accounting Research，11(2)，689-731。  new window
11.廖秀梅、李建然、吳祥華(20060900)。董事會結構特性與公司績效關係之研究--兼論臺灣家族企業因素的影響。東吳經濟商學學報，54，117-160。new window  延伸查詢new window
12.Healy, Paul M.、Hutton, Amy P.、Palepu, Krishna G.(1999)。Stock Performance and Intermediation Changes Surrounding Sustained Increases in Disclosure。Contemporary Accounting Research，16(3)，485-520。  new window
13.Richardson, V. J.(2000)。Information asymmetry and earnings management: Some evidence。Review of Quantitative Finance and Accounting，15(4)，325-347。  new window
14.Ball, Ray、Brown, Philip(1968)。An Empirical Evaluation of Accounting Income Numbers。Journal of Accounting Research，6(2)，159-178。  new window
15.Teoh, Siew Hong、Wong, T. J.(1993)。Perceived Auditor Quality and the Earnings Response Coefficient。The Accounting Review，68(2)，346-366。  new window
16.Warfield, Terry D.、Wild, John J.、Wild, Kenneth L.(1995)。Managerial ownership, accounting choices, and informativeness of earnings。Journal of Accounting and Economics，20(1)，61-91。  new window
17.Ohlson, James A.(1995)。Earnings, Book Values, and Dividends in Equity Valuation。Contemporary Accounting Research，11(2)，661-687。  new window
18.Botosan, Christine A.(1997)。Disclosure level and the cost of equity capital。The Accounting Review，72(3)，323-349。  new window
19.Lang, Mark H.、Lundholm, Russell J.(1996)。Corporate Disclosure Policy and Analyst Behavior。The Accounting Review，71(4)，467-492。  new window
20.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
21.林穎芬、劉維琪(20030400)。從高階主管薪酬的研究探討代理理論在臺灣的適用程度。管理學報，20(2)，365-395。new window  延伸查詢new window
22.Hirst, D. Eric、Hopkins, Patrick E.(1998)。Comprehensive Income Reporting and Analysts' Valuation Judgments。Journal of Accounting Research，36，47-75。  new window
23.Collins, D. W.、Kothari, S. P.(1989)。An Analysis of Intertemporal and Cross-sectional Determinants of Earnings Response Coefficients。Journal of Accounting and Economics，11(2/3)，143-181。  new window
24.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
25.Douthett E. B.、Duchac, J. E.、Haw, I.、Lim, S. C.(2003)。Differential levels of disclosure and the earnings-return association: evidence from foreign registrants in the United States。The International Journal of Accounting，38，145-162。  new window
26.Easton, P.、Zmijewski, M.(1989)。Cross-sectional variation in the stock market response to the announcement of accounting earnings。Journal of Accounting and Economics，11，117-142。  new window
27.Glosten, L.、Milgrom, P.(1985)。Bid ask and transaction prices in specialist market with heterogeneously informed traders。Journal of Financial Economics，14，71-100。  new window
28.Diamond, D. W.、Verrecchia, R. E.(1991)。Disclosure, liquidity, and the cost capital。The Journal of Finance，46，1325-1360。  new window
29.Gul, F. A.、Tsui, J.、Dhaliwal, D. S.(2006)。Non-audit services, auditor quality and the value relevance of earnings。Accounting and Finance，46，797-817。  new window
30.Maines, A.、McDaniel, L.(200004)。Effects of comprehensive-income characteristics on nonprofeesional investors' judgment: The role of financial-statement presentation format。The Accounting Review，75，179-207。  new window
31.Lee, J.(2004)。The Effects of Family Ownership and Management on Firm Performance。M Advanced Management Journal，69，46-53。  new window
會議論文
1.李建然、陳信吉、張石羨珍(2005)。資訊評鑑系統與股票評價之攸關性。  延伸查詢new window
2.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
研究報告
1.Gilson R. J.、Gordon, J. N.(2003)。Controlling shareholders。  new window
學位論文
1.侍台誠(1994)。董事會特性中家族因素與經營績效之實證研究--兼論法人董事的影響(碩士論文)。國立臺灣大學，臺北。  延伸查詢new window
圖書
1.OECD(1999)。OECD Principles of Corporate Governance。Paris：OECD Publications Services。  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.沈中華、李建然(2000)。事件研究法--財務與會計實證研究必備。華泰文化事業公司。  延伸查詢new window
 
 
 
 
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