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題名：資訊透明度、生命週期階段與價值攸關性關聯性之研究
書刊名：會計審計論叢
作者：林有志 引用關係／傅鍾仁 引用關係／陳筱平 引用關係
作者(外文)：Lin, Yu-chih／Fu, Chung-jen／Chen, Shaw-ping
出版日期：2013
卷期：3:1
頁次：頁49-80
主題關鍵詞：資訊透明度；生命週期階段；價值攸關性；Information transparency；Life cycle stages；Value relevance
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(13) 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:13
  • 共同引用共同引用:193
  • 點閱點閱:95
本研究採用Ohlson（1995）權益評價模式，測試資訊透明度是否是影響企業權益市值的其他資訊，資訊透明度是否會影響投資人對會計資訊的看法；接著加入企業生命週期階段作為企業屬性，探討在不同生命週期階段下之企業，其資訊透明度與企業權益市值之關聯性。研究結果顯示資訊透明度可視為是影響企業權益市值的其他資訊，亦具有調節會計資訊與權益市值關聯性之效果。加入不同企業屬性後，本研究發現處於成長期階段的企業，其資訊透明度與權益市值正向關聯性大於成熟期階段企業和衰退期階段企業；處於衰退期階段的企業，其資訊透明度與權益市值正向關聯性大於成熟期階段企業。
Using Ohlson's Model (1995), this study first aims to examine the direct and indirect effect of information transparency on firm value. Then, this paper incorporates the life stages as an enterprise attribute to reexamine the relationship between enterprise equity value and information transparency. The results indicate that information transparency can be considered as other information that affects enterprise equity value and as a moderator that moderates the relationship between accounting information and equity value. After incorporating an additional enterprise attribute, this study finds that enterprises in a growth stage have greater positive relationship between information transparency and equity value than that of those in the maturity or decline stage and enterprises in the decline stage have greater positive relationship between information transparency and equity value than that of those in the maturity stage.
期刊論文
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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。當前會計理論與實務研討會，私立銘傳大學會計學系 。私立銘傳大學會計學系。  延伸查詢new window
研究報告
1.Healy, P.、Palepu, K.、Sweeney, A.(1995)。Do firms benefit from expanded voluntary disclosure?。Cambridge, MA：MIT Sloan School of Management。  new window
2.Patel, S. A.、Dallas, G.(2002)。Transparency and disclosure: overview of methodology and study results-United States。N.Y.：Standard & Poor's。  new window
圖書
1.Adizes, I.(1988)。Corporate Lifecycles。New Jersey, NI：Prentice-Hall。  new window
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