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題名:再探公司治理對經營績效與財務報導品質之影響:因素分析與類神經網路之應用
書刊名:中華會計學刊
作者:廖芝嫻 引用關係王大維
作者(外文):Liao, Chih-hsienWang, Ta-wei
出版日期:2015
卷期:11:2
頁次:頁169-201
主題關鍵詞:公司治理因素分析類神經網路Corporate governanceFactor analysisNeural network
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(4) 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:4
  • 共同引用共同引用:622
  • 點閱點閱:155
過去有關公司治理之研究對「公司治理」此一複雜結構型變數之衡量相當分歧,據此,本研究統整國內於2002年至2009年間發表於TSSCI期刊之文獻,自38篇相關研究中歸納出26個公司治理變數,利用因素分析法粹取出9個構面,再以類神經網路模型測試這9個公司治理因素對公司績效與財務報導品質之預測能力。研究結果發現,各因素在解釋經營績效與盈餘品質方面確實有顯著不同的重要性。本研究結果可提供後續學術研究一個衡量公司治理變數之架構,亦有助於協助企業界利用有限的資源建立完善之公司治理制度,並可作為政府單位發展公司治理評鑑系統之參考。
The empirical research on corporate governance has not produced a consistent and comparable set of results, partially because of the lack of reliable and valid measures for the complex construct termed "corporate governance." We survey 38 studies published in TSSCI journals during 2002 to 2009 and summarize 26 structural measures of corporate governance. An exploratory principal component analysis suggests that there are 9 dimensions. Using neural network model, we find that these factors, despite of high predictive ability, have differential effect on firm performance and earnings quality. Our results provide implications to corporations and governmental agencies who are interested in developing a comprehensive corporate governance system.
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