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題名：公司治理、資訊透明度與機構投資人持股之關聯性
書刊名：華人前瞻研究
作者：陸芊螢／陳莛之
作者(外文)：Lu, Chien-ying／Chen, Ting-jr
出版日期：2014
卷期：10:2
頁次：頁1-17
主題關鍵詞：公司治理；資訊揭露；機構投資人；Information transparency；Corporate governance；Institutional investors
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:57
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2012年勞保基金和勞退基金受盈正炒股案波及，造成鉅額虧損，金管會曾發出新聞稿建議立法四大基金投資決策需納入公司治理因素，並落實資訊透明度。故本研究以2009年至2013年間台灣上市櫃電子產業為研究對象，運用財務比率指標並建立迴歸模式，以探討公司治理、資訊揭露及機構投資人持股比例的關聯性。實證結果顯示，公司治理指標變數和公司資訊揭露水準對機構投資人有正面的影響。另控制變數如公司規模、股東質押等機制對機構投資人持股比例也呈正向顯著關係。因此管理當局應能借力使力，落實機構投資人將公司治理及資訊揭露納入選股必要考量政策，制定推動方向及指引，防止脫法行為並健全資本市場。
A stock trading scandal exposed in 2012 again cast doubt on the handling of Taiwan’s labor insurance and pension funds, the Labor Pension Fund got huge lost on its investment in Ablerex. The Financial Supervisory Commission announces new rules to guard itself against rogue traders to strengthen supervision of investment trust companies that work with government authorities. Based on a sample of firms listed on Taiwan Securities Exchange over the period of 2009 to 2012, this study examines the relationship between the information transparency, corporate governance and shareholdings of institutional investors. The real example result is found that corporate governance index variable and information transparency standards expose a positive impact on institutional investors. The other control variables such as size of the company, shareholders and other mechanisms pledged stake to institutional investors also showed a significant positive relationship. It is expected that the research results of the study are able to provide the government and enterprises with significant reference when major strategic decisions and policies are made. Hence, improving the capital market and strengthening corporate governance so that the investors and related parties’ rights are protected.
期刊論文
1.Brickley, J. A.、Lease, R. C.、Smith, Jr.(1988)。Ownership Structure and Finance Economics。Journal of Financial Economics，26，267-291。  new window
2.Gompers P. A.、Metrick, A.(2001)。Institutional investor and equity prices。The Quarterly Journal of Economics，116，229-259。  new window
3.Dechow, Patricia M.、Sloan, Richard G.、Sweeney, Amy P.(1996)。Causes and Consequences of Earnings Manipulations: An Analysis of Firm Subject to Enforcement Actions by the SEC。Contemporary Accounting Research，13，1-36。  new window
4.Matsumoto, D. A.(2002)。Management’s incentives to avoid negative earnings surprises。The Accounting Review，77(3)，483-514。  new window
5.陳惠玲(2000)。銀行逾放比推估--由企業信用評等看銀行資產品質。貨幣觀測與信用評等，26，2-7。  延伸查詢new window
6.Lang, M. H.、Lundholm, R. J.(1993)。Cross-sectional determinants of nalyst ratings of corporate disclosures。Journal of Accounting Research，31，246-271。  new window
7.Chaganti, R.、Damanpour, F.(1991)。Institutional ownership, capital structure, and firm performance。Strategic Management Journal，12(7)，479-491。  new window
8.McConnell, John J.、Servaes, Henri(1990)。Additional Evidenceon Equity Ownership and Corporate Value。Journal of Financial Economics，27(2)，595-612。  new window
9.Bushee, B. J.、Noe, C. F.(2000)。Corporate Disclosure Practices, Institutional Investors, and Stock Return Volatility。Journal of Accounting Research，38，171-202。  new window
10.Palmon, O.、Wald, J. K.(2002)。Are Two Heads Better Than One? The Impact of Changes in Management Structure on Performance by Firm Size。Journal of Corporate Finance，8(3)，213-226。  new window
11.Yermack, D.(1996)。Higher market valuation for firms with a small board of directors。Journal of Financial Economics，40(2)，185-211。  new window
12.Bushee, Brian J.(1998)。The influence of institutional investors on myopic R&D investment behavior。The Accounting Review，73(3)，305-333。  new window
13.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
14.La Porta, Rafael、López-de-Silanes, Florencio、Shleifer, Andrei(1999)。Corporate ownership around the world。Journal of Finance，54(2)，471-517。  new window
15.Botosan, Christine A.(1997)。Disclosure level and the cost of equity capital。The Accounting Review，72(3)，323-349。  new window
16.陳錦村、葉雅薰(20020100)。公司改組、監督機制與盈餘管理之研究。會計評論，34，1-29。new window  延伸查詢new window
17.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
18.柯承恩(20000500)。我國公司監理體系之問題與改進建議。會計研究月刊，174，79-83。  延伸查詢new window
19.Shleifer, Andrei、Vishny, Robert W.(1997)。A survey of corporate governance。The Journal of Finance，52(2)，737-783。  new window
20.Chen, Anlin、Kao, Lanfeng、Tsao, Meilan、Wu, Chinshun(2007)。Building a Corporate Governance Index from the Perspectives of Ownership and Leadership for Firms in Taiwan。Corporate Governance: An International Review，15(2)，251-261。  new window
21.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
22.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
研究報告
1.Bushee, B. J.、Christopher, F. N.(1999)。Disclosure quality, institutional investors, and stock return volatity。University of Pennylvania。  new window
2.Yu, F.(2006)。Corporate governance and earnings management。University of Minnesota。  new window
3.Chtourou, S. M.、Bedard, J.、Courteau, L.(2001)。Corporate Governance and Earnings Management。University Laval Canada。  new window
4.Peasnell, Ken V.、Pope, Peter F.、Young, Steven E.(2001)。Board monitoring and earnings management: Do outside directors influence abnormal accruals?。Lancaster University。  new window
學位論文
1.林聖棠(2004)。機構投資者對股票投資報酬影響之研究(碩士論文)。國立中山大學。  延伸查詢new window
2.黃明潔(2002)。多期損益平穩化行為之決定因素(碩士論文)。國立政治大學。  延伸查詢new window
3.許周全(2001)。機構投資人與管理當局自願性盈餘預測之關聯性研究(碩士論文)。國立臺北大學。  延伸查詢new window
4.陳瑞斌(2005)。公司治理結構與資訊透明度對於資本市場之影響(博士論文)。國立政治大學，臺北。new window  延伸查詢new window
5.何里仁(2003)。公司治理之資訊透明度與績效評核關聯性之研究(碩士論文)。逢甲大學。  延伸查詢new window
6.林欣怡(2003)。公司資訊透明度與權益資金成本之關係探討(碩士論文)。國立中山大學。  延伸查詢new window
圖書
1.ADbott,L. J.、Parker, S.、Peters, G. F.(2002)。Audit committee characteristics and financial misstatement: A study of the efficiency of certain Blue Ribbon committee recommendations.。  new window
2.Leuz, C.、Oberholzer-Gee, F.(2003)。Corporate transparency and political connections。Chicago：University of Chicago。  new window
 
 
 
 
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