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題名：資訊透明度與企業風險之間的關聯性
書刊名：商管科技季刊
作者：游輝城／吳怡慧
作者(外文)：Yu, Hui-cheng／Wu, I-hui
出版日期：2015
卷期：16:4
頁次：頁459-481
主題關鍵詞：資訊透明度；企業風險；營運風險；財務風險；Information transparency；Enterprise risk；Operational risk；Financial risk
原始連結：連回原系統網址new window
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  • 被引用次數被引用次數:期刊(2) 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:2
  • 共同引用共同引用:29
  • 點閱點閱:16
本研究之主要目的在探討資訊透明度與企業風險之影響。本研究推論因資訊透明度會影響企業風險。本研究以2011及2012年間臺灣上市（櫃）公司作為研究對象，共計2,105筆觀察值。在資訊透明度上，本研究採用臺灣證基會所建置的「資訊揭露評鑑系統」所評鑑之結果作為本研究之資訊透明度變數。實證研究結果顯示，資訊透明度與企業風險呈現負向之關聯性。本研究更進一步將企業風險區分成營運風險和財務風險，再分別檢視資訊透明度與營運風險和財務風險之間的關聯性。其結果顯示出資訊透明度與營運風險呈現顯著負向之關聯性。但與財務風險卻呈現負向不顯著。這樣的結果說明了資訊透明度與營運風險之間的關聯性優於財務風險。
This study examines the effect of information transparency (IT) on the enterprise risk (ER). The firms, listed on TSE and OTC during 2011~2012 are as sample firms. The final sample of this study consists of 2,105 observations. Information transparency, the Taiwan Stock Exchange Corporation (TSEC) ranks the information transparency of listed companies and to disclose its rankings, as IT variable. The empirical results show that the IT significantly and negatively impacts the ER. We further divided variable of the enterprise risk by the operational risk (OR) and the financial risk (FR), and examine the effect of IT on OR with FR. The results indicate that IT significantly and negatively impacts the OR. But the negative impacts between IT and FR. This result means that the relation between IT and OR is higher than that the ER.
期刊論文
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29.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
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會議論文
1.Hoyt, R. E.、Merkley, B. M.、Thiessen, K.(200109)。A Composite Sketch of A Chief Risk Officer。The Conference Board of Canada。Toronto。  new window
研究報告
1.Bowen, R. M.、Rajgopal, S.、Venkatachalam, M.(2005)。Accounting discretion, corporate governance, and firm performance。  new window
圖書
1.Lam, J.(2014)。Enterprise Risk Management: From Incentives to Controls。John Wiley & Sons。  new window
2.Barnea, Amir、Haugen, Robert A.、Senbet, Lemma W.(1985)。Agency Problems and Financial Contracting。Englewood Cliffs, New Jersey：Prentice-Hall Inc.。  new window
單篇論文
1.國家政策研究基金會(2007)。台灣裔本市場發展與經濟成長，http://www.npf.org.tw/post/2/599， 2008/06/20。  延伸查詢new window
其他
1.Hoyt, R. E.，Moore, D. L.，Liebenberg, A. P.(2008)。The Value of Enterprise Risk Management: Evidence from The U.S. Insurance Industry，Society of Actuaries。，http://www. aria.org/meetings/2006papers/Hoyt_Liebenberg_ERM_070606.pdf.， 2014/08/26。  new window
2.Pagach, D.，Warr, R.(2010)。The Effects of Enterprise Risk Management on Firm Performance，http://ssrn.com/abstract=1155218， 2010/04/10。  new window
 
 
 
 
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