臺灣人文及社會科學引文索引資料庫系統

:::

詳目顯示

回上一頁
第 1 筆 / 總合 1 筆   第一頁 上一頁 下一頁 最後一頁
/1頁
題名：家族企業特質與盈餘品質之關聯性
書刊名：當代會計
作者：湯麗芬 引用關係
作者(外文)：Tang, Li-fen
出版日期：2010
卷期：11:專刊
頁次：頁371-410
主題關鍵詞：家族企業；公司治理；盈餘品質；集團企業；創設者；Family-controlled firms；Corporate governance；Earnings quality；Business groups；Founder
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(22) 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:22
  • 共同引用共同引用:426
  • 點閱點閱:82
台灣許多公司為家族企業，而家族企業獨特的特質可能使其公司治理環境與非家族企業有所不同。因此，本研究主要以家族企業為對象，深入瞭解家族特質對於企業盈餘品質之影響；此外，本文更進一步檢測家族股權與盈餘品質是否具有非線性關係。實證結果發現除了家族董監事席次比與盈餘品質呈正相關外，其餘家族企業特質之實驗變數（家族股權、控制權與現金流量權偏離程度、所屬集團之海外成員個數、創設者擔任總經理或董事長時）皆與盈餘品質呈現顯著負相關。換言之，實證結果符合利益掠奪效果。然而，本研究並未發現家族股權與盈餘品質呈非線性關係。
In Taiwan, most firms are family-controlled businesses. The unique characteristics of family-controlled firms may cause its corporate governance environment to be different from non-family-controlled firms. Thus, this study mainly targets family-controlled firms, exploring in depth how family-controlled firm characteristics affect corporate earnings quality. This study further examines whether nonlinear relations exist between family ownership equity and earnings quality. Empirical results indicate that the ratio of board members to supervisors in a family-controlled firm is positively correlated to earnings quality. Furthermore, such measure variables as family equity control, the extent to deviation between owner's control and cash flow control, the number of overseas members, the founder serving as a CEO or president-these variables all have a significant negative correlation to earnings quality. In other words, empirical results are consistent with the entrenchment effect argument, although the study finds no evidence of nonlinear relations between family ownership equity and earnings quality.
期刊論文
1.Herrmann, D. R.、Hope, O. K.、Thomas, W. B.(2008)。International Diversification and Forecast Optimism: The Effects of Reg FD。Accounting Horizons，22(2)，179-197。  new window
2.洪榮華、李易政、陳香如、謝可杉(20090900)。家族企業特性與負債水準關係之研究。商管科技季刊，10(3)，491-525。new window  延伸查詢new window
3.Patton, A.、Baker, J. C.(1987)。Why won’t directors rock the boat?。Harvard Business Review，65(6)，10-18。  new window
4.高蘭芬、陳振遠、李焮慈(2006)。資訊透明度及席次控制權與現金流量權偏離對公司績效之影響：以臺灣電子業為例。臺灣管理學刊，6(2)，81-104。  延伸查詢new window
5.Haw I. M.、Hu, B.、Hwang, L. S.、Wu, W.(2004)。Ultimate Ownership, and Legal and Extra-legal Institutions。Journal of Accounting Research，42(2)，423-462。  new window
6.Skinner, D.、DeAngelo, L.、DeAngelo, H.(1994)。Accounting Choices in Troubled Companies。Journal of Accounting & Economics，17(1/2)，113-143。  new window
7.Demsetz, Harold(1986)。Corporate Control, Insider Trading, and Rates of Return。American Economic Review，76(2)，313-316。  new window
8.Barnes, Louis B.、Hershon, Simon A.(1976)。Transferring Power in the Family Business。Harvard Business Review，54(4)，105-114。  new window
9.Churchill, Neil C.、Hatten, Kenneth J.(1997)。Non-Market-Based transfers of wealth and power: A research framework for family business。Family Business Review，10(1)，53-67。  new window
10.Claessens, S.、Joseph, P. H.、Lang, H. P.(2006)。The Benefits and Costs of Group Affiliation: Evidence from East Asia。Emerging Markets Review，7，1-26。  new window
11.謝永明、黃荃(20091100)。會計師事務所任期與盈餘管理之關聯性--自我選擇模型之運用。會計學報，2(1)，73-99。new window  延伸查詢new window
12.Dechow, P. M.、Sloan, R. G.、Sweeney, A. P.(1995)。Detecting Earning Management。The Accounting Review，70(2)，193-225。  new window
13.Davis, L. R.、Soo, B. S.、Trompeter, G. M.(2009)。Auditor Tenure and the Ability to Meet or Beat Earnings Forecasts。Contemporary Accounting Research，26(2)，517-548。  new window
14.Almeida, Heitor V.、Wolfenzon, Daniel(2006)。A theory of pyramidal ownership and family business groups。Journal of Finance，61(6)，2637-2680。  new window
15.Chen, S.、Chen, X.、Cheng, Q.(2008)。Do family firms provide more or less voluntary disclose?。Journal of Accounting Research，46(3)，499-536。  new window
16.Duru, A.、Reeb, D. M.(2002)。International Diversification and Analysts' Forecast Accuracy and Bias。The Accounting Review，77(2)，415-433。  new window
17.Callen, J.、Hope, O.、Segal, D.(2005)。Domestic and foreign earnings, stock return variability, and the impact of investor sophistication。Journal of Accounting Research，43(3)，377-412。  new window
18.Thomas, W. B.(2000)。A Test of the Market's Mispricing of Domestic and Foreign Earnings。Journal of Accounting and Economics，28(3)，243-267。  new window
19.Francis, J.、Schipper, K.、Vincent, L.(2005)。Earnings and Dividend Informativeness When Cash Flow Rights Are Separated from Voting Rights。Journal of Accounting & Economics，39(2)，329-360。  new window
20.馬黛、李永全(20080600)。家族控制對負債融資決策的影響--以臺灣為例。臺大管理論叢，18(2)，133-170。new window  延伸查詢new window
21.Liu, Q.、Lu, Z.(2007)。Corporate governance and earnings management in the Chinese listed companies: A tunneling perspective。Journal of Corporate Finance，13，881-906。  new window
22.McConnell, John J.、Servaes, Henri(1990)。Additional Evidenceon Equity Ownership and Corporate Value。Journal of Financial Economics，27(2)，595-612。  new window
23.Cubbin, John、Leech, Dennis(1983)。The Effect of Shareholding Dispersion on the Degree of Control in British Companies: Theory and Measurement。The Economic Journal，93(370)，351-369。  new window
24.Gomes, Armando(2000)。Going public without governance: Managerial reputation effects。Journal of Finance，55(2)，615-646。  new window
25.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
26.楊朝旭(20040400)。產品市場競爭可否降低公司內部治理機制不佳所導致的代理成本？。管理學報，21(2)，153-173。new window  延伸查詢new window
27.戚務君、陳宜伶(20080400)。資本市場對盈餘品質的影響：來自臺灣的證據。管理評論，27(2)，53-69。new window  延伸查詢new window
28.陳俞如、金成隆、謝存瑞(20090800)。海外投資與盈餘品質：資訊不對稱觀點。管理學報，26(4)，353-376。new window  延伸查詢new window
29.倪衍森、廖容岑(2006)。家庭企業負債代理成本及股利政策之研究--以臺灣上市公司為例。管理與系統，13(2)，153-179。new window  延伸查詢new window
30.李永全、馬黛(20060700)。臺灣家族公司負債融資成本之研究。管理評論，25(3)，69-91。new window  延伸查詢new window
31.李建然、許書偉、湯麗芬(20080900)。內部稽核品質與財務報表品質之關聯性。輔仁管理評論，15(3)，33-62。new window  延伸查詢new window
32.Morck, Randall、Yeung, Bernard(2003)。Agency problems in large family business groups。Entrepreneurship Theory and Practice，27(4)，367-382。  new window
33.Jaggi, B.、Leung, S.、Gul, F.(2009)。Family control, board independence and earnings management: evidence based on Hong Kong firms。Journal of Accounting and Public Policy，28(4)，281-300。  new window
34.李建然、廖益興(20041000)。Board of Director Characteristics and Earnings Management--Evidence from the Effect of Family-Controlling on Taiwan Corporations。中華會計學刊，5(1)，1-39。new window  new window
35.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
36.Shleifer, Andrei、Vishny, Robert W.(1986)。Large shareholders and corporate control。Journal of Political Economy，94(3 Part 1)，461-488。  new window
37.Schulze, William S.、Lubatkin, Michael H.、Dino, Richard N.、Buchholtz, Ann K.(2001)。Agency relationships in family firms: Theory and evidence。Organization Science，12(2)，99-116。  new window
38.Ball, Ray、Robin, Ashok、Wu, Joanna Shuang(2003)。Incentives versus Standards: Properties of Accounting Income in Four East Asian Countries。Journal of Accounting and Economics，36(1-3)，235-270。  new window
39.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
40.林嬋娟、張哲嘉(20090100)。董監事異常變動、家族企業與企業舞弊之關聯性。會計評論，48，1-33。new window  延伸查詢new window
41.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
42.Faccio, Mara、Lang, Larry H. P.、Young, Leslie(2001)。Dividends and expropriation。American Economic Review，91(1)，54-78。  new window
43.Yeh, Yin-Hua、Lee, Tsun-Siou、Woidtke, Tracie(2001)。Family control and corporate governance: Evidence from Taiwan。International Review of Finance，2(1/2)，21-48。  new window
44.Fama, Eugene F.、Jensen, Michael C.(1983)。Separation of ownership and control。The Journal of Law & Economics，26(2)，301-325。  new window
45.Watts, Ross L.、Zimmerman, Jerold L.(1978)。Towards a positive theory of the determination of accounting standards。The Accounting Review，53(1)，112-134。  new window
46.Ball, Ray、Shivakumar, Lakshmanan(2005)。Earnings Quality in UK Private Firms: Comparative Loss Recognition Timeliness。Journal of Accounting & Economics，39(1)，83-128。  new window
47.La Porta, Rafael、López-de-Silanes, Florencio、Shleifer, Andrei(1999)。Corporate ownership around the world。Journal of Finance，54(2)，471-517。  new window
48.Kothari, Sagar P.、Leone, Andrew J.、Wasley, Charles E.(2005)。Performance matched discretionary accrual measures。Journal of Accounting and Economics，39(1)，163-197。  new window
49.Beaver, W.、Kettler, P.、Scholes, M.(1970)。The Association between Market Determined and Accounting Determined Risk Measures。The Accounting Review，45(4)，654-682。  new window
50.Leuz, Christian、Nanda, Dhananjay、Wysocki, Peter D.(2003)。Earnings management and investor protection: An international comparison。Journal of Financial Economics，69(3)，505-527。  new window
51.Anderson, Ronald C.、Reeb, David M.(2003)。Founding-family ownership and firm performance: Evidence from the S&P 500。The Journal of Finance，58(3)，1301-1328。  new window
52.Fahlenbrach, R.(2009)。Founder-CEOs, Investment Decisions, and Stock Market Performance。Journal of Financial and Quantitative Analysis，44，439-466。  new window
53.Davis, James H.、Schoorman, F. David、Donaldson, Lex(1997)。Toward a stewardship theory of management。The Academy of Management Review，22(1)，20-47。  new window
54.呂佳玲、林基煌(20080300)。家族企業公司治理、併購策略與績效之探討。亞太經濟管理評論，11(2)，107-134。new window  延伸查詢new window
55.Jensen, Michael C.、Ruback, Richard S.(1983)。The market for corporate control: The scientific evidence。Journal of Financial Economics，11(1-4)，5-50。  new window
56.Villalonga, Belen、Amit, Raphael(2006)。How do family ownership, control and management affect firm value?。Journal of Financial Economics，80(2)，385-417。  new window
57.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
58.Chen, Yenn-ru、Ho, Chen-yin(20090200)。The Impact of Family Control and Board Characteristics on Corporate Policies。管理學報，26(1)，1-16。new window  new window
59.Ali, Ashiq、Chen, Tai-Yuan、Radhakrishnan, Suresh(2007)。Corporate Disclosures by Family Firms。Journal of Accounting and Economics，44(1/2)，238-286。  new window
60.Anderson, Ronald C.、Reeb, David M.(2004)。Board Composition: Balancing Family Influence in S&P 500 Firms。Administrative Science Quarterly，49(2)，209-237。  new window
61.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
62.Gomez-Mejia, Luis R.、Larraza-Kintana, Martin、Makri, Marianna(2003)。The determinants of executive compensation in family-controlled public corporations。Academy of Management Journal，46(2)，226-237。  new window
63.Wang, Dechun(2006)。Founding family ownership and earnings quality。Journal of Accounting Research，44(3)，619-656。  new window
64.Johnson, Simon、La Porta, Rafael、López-de-Silanes, Florencio、Shleifer, Andrei(2000)。Tunneling。American Economic Review，90(2)，22-27。  new window
65.Anderson, Ronald C.、Mansi, Sattar A.、Reeb, David M.(2003)。Founding Family Ownership and the Agency Cost of Debt。Journal of Financial Economics，68(2)，263-285。  new window
66.Gómez-Mejía, Luis R.、Nuñez-Nickel, Manuel、Gutierrez, Isabel(2001)。The Role of Family Ties in Agency Contracts。Academy of Management Journal，44(1)，81-95。  new window
67.Shleifer, Andrei、Vishny, Robert W.(1997)。A survey of corporate governance。The Journal of Finance，52(2)，737-783。  new window
68.蘇淑慧、呂倩如、金成隆(20090900)。家族公司與盈餘品質關係之研究：所有權、管理權與控制權。臺大管理論叢，19(S2)，35-69。new window  延伸查詢new window
69.Guay, Wayne R.、Kothari, S. P.、Watts, Ross L.(1996)。A Market-Based Evaluation of Discretionary Accrual Models。Journal of Accounting Research，34(Supplement)，83-105。  new window
70.Faccio, Mara、Lang, Larry H. P.(2002)。The ultimate ownership of western european corporations。Journal of Financial Economics，65(3)，365-395。  new window
71.Becker, Connie L.、DeFond, Mark L.、Jiambalvo, James、Subramanyam, K. R.(1998)。The Effect of Audit Quality on Earnings Management。Contemporary Accounting Research，15(1)，1-24。  new window
72.DeFond, Mark L.、Jiambalvo, James(1994)。Debt Covenant Violation and Manipulation of Accruals。Journal of Accounting and Economics，17(1/2)，145-176。  new window
73.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
74.Donnelley, R. G.(1964)。The Family Business。Harvard Business Review，42(4)，93-105。  new window
75.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
研究報告
1.Chen, T.(2005)。Executive compensation contracts of family firms。University of Texas at Dallas。  new window
2.Palia, D.、Ravid, S. A.(2002)。The Role of Founders in Large Companies: Entrenchment or Valuable Human Capital?。Rutgers University。  new window
3.Anderson, R. C.、Reeb, D. M.(2003)。Who Monitors the Family?。American University：University of Alabama。  new window
學位論文
1.陳泰和(2001)。臺灣家族企業接班人選擇因素之研究--以『交易成本』、『信賴機制』、『網絡關係』之觀點探討(碩士論文)。國立臺灣大學。  延伸查詢new window
2.金昌民(2004)。公司治理在家族企業之應用(碩士論文)。國立臺灣大學。  延伸查詢new window
3.黃湘綺(1995)。家族企業與盈餘操縱現象的關聯性研究(碩士論文)。國立中正大學，嘉義。  延伸查詢new window
4.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
5.范揚富(1986)。家族企業管理承續之研究(碩士論文)。國立臺灣科技大學。  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.Watts, Ross L.、Zimmerman, Jerold L.(1986)。Positive Accounting Theory。Prentice-Hall。  new window
其他
1.中華徵信所(2002)。臺灣地區集團企業研究。  延伸查詢new window
2.中華徵信所(2007)。臺灣地區集團企業研究。  延伸查詢new window
3.沈大白與賴怡文(1993)。文化差異與實證會計初探－家族企業從事更多的盈餘管理嗎？。  延伸查詢new window
4.楊嘉文(2003)。臺灣家族企業關鍵成功因素之研究。  延伸查詢new window
5.鄭桂蕙(2006)。會計師懲處、審計客戶依存度與盈餘品質會計師。  延伸查詢new window
6.R. Adams, H. Almeida and D. Ferreira(2009)。Understanding the relationship between founder-CEOs and firm performance。  new window
7.R. Barontini and L. Caprio(2006)。The effect of family control on firm value and performance: Evidence from continental Europe。  new window
8.L. A. Bebchuk, R. Kraakman and G. G. Triantis(2000)。Stock pyramids, cross ownership and dual class equity: The mechanisms and agency costs of separating control from cash flow rights. Concentrated Corporate Ownership。  new window
9.D. Burgstahler, L. Hail and C. Leuz(2006)。The importance of reporting incentives: Earnings management in European private and public firms。  new window
10.W. C. Chi, C. Y. Hsu and W. Y. Lin(2008)。Board effectiveness: Investigating payment asymmetry between board members and shareholders。  new window
11.S. Claessens, S. Djankov and L. H. P. Lang(1999)。Who controls East Asian corporations and the implications for legal reform。  new window
12.J. H. Dunning(1993)。Internationalizing porter’s diamond。  new window
13.A. Ghosh and D. Moon(2005)。Auditor tenure and audit reporting failures。  new window
14.F. A. Gul, S. Leung and B. Srinidhi(2003)。Informative and opportunistic earnings management and the value relevance of earnings: Some evidence on the role of IOS。  new window
15.F. A. Gul, S. Y. K. Fung and B. Jaggi(2009)。Earning quality: Some evidence on the role of auditor tenure and auditors’ industry expertise。  new window
16.W. B. Johnson, R. P. Magee, N. J. Nagarajan and H. A. Newman(1985)。An analysis of the stock price reaction to sudden executive deaths: implications for the management labor market。  new window
17.I. K. Khurana, R. Pereira and K. K. Raman(2003)。Does analyst behavior explain market mispricing of foreign earnings for U.S. multinational firms?。  new window
18.J. L. Ward(1987)。Keeping the Family Business Healthy: How to Plan for Continued Growth, Profitability, and Family Leadership。  new window
19.J. Weber, L. Lavelle, T. Lowry, W. Zellner and A. Barrent(2003)。Family。  new window
圖書論文
1.Morck, R. K.、Stangeland, D. A.、Yeung, B.(2000)。Inherited Wealth, Corporate Control, and Economic Growth: The Canadian Disease。Concentrated corporate ownership。Chicago, IL：National Bureau of Economic Research：University of Chicago Press。  new window
 
 
 
 
第一頁 上一頁 下一頁 最後一頁 top
:::
無相關著作
 
無相關點閱
 
QR Code
QRCODE

臺灣人文及社會科學引文索引資料庫

目前上線人數：891（臺灣：874，外國：17） ／ 本年度總使用人次：1780212 ／ 訪客人次（自102年09月）：67582307
國家圖書館著作權聲明 Copyright © 2013 All rights reserved.
本館地址: 100201臺北市中山南路20號． 本館地圖及交通資訊．
總機：(02)23619132．最佳瀏覽解析度為1024x768以上