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題名:內部董事比例、獨立董事比例與資訊揭露品質之關聯--家族持股之影響
書刊名:當代會計
作者:戴怡蕙林彥宏
作者(外文):Tai, Yi-huiLin, Yan-hong
出版日期:2022
卷期:23:董事會專刊
頁次:頁71-95
主題關鍵詞:內部董事獨立董事資訊揭露家族持股Inside directorsIndependent directorsInformation disclosureFamily ownership
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:379
  • 點閱點閱:3
期刊論文
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6.Schulze, William S.、Lubatkin, Michael H.、Dino, Richard N.(2003)。Exploring the Agency Consequences of Ownership Dispersion among the Directors of Private Family Firms。Academy of Management Journal,46(2),179-194。  new window
7.Arregle, Jean-Luc、Hitt, Michael A.、Sirmon, David G.、Very, Philippe(2007)。The development of organizational social capital: Attributes of family firms。Journal of Management Studies,44(1),73-95。  new window
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29.Karamanou, Irene、Vafeas, Nikos(2005)。The Association between Corporate Boards, Audit Committees, and Management Earnings Forecasts: An Empirical Analysis。Journal of Accounting Research,43(3),453-486。  new window
30.Morck, Randall、Yeung, Bernard(2003)。Agency problems in large family business groups。Entrepreneurship Theory and Practice,27(4),367-382。  new window
31.Barontini, R.、Caprio, L.(2006)。The Effect of Family Control on Firm Value and Performance: Evidence from Continental Europe。European Financial Management,12(5),689-723。  new window
32.陳俞如、謝存瑞(20110200)。集團內部所有權與分子企業盈餘管理:國際多角化與家族連結之影響。管理學報,28(1),65-80。new window  延伸查詢new window
33.Patton, A.、Backer, J. C.(1987)。Why won't directors rock the boat?。Harvard Business Review,65(6),10-18。  new window
34.林宛瑩、汪瑞芝、游順合(20120600)。研發支出、內部董事與經營績效。會計審計論叢,2(1),61-90。new window  延伸查詢new window
35.Woidtke, T.、Yeh, Y.-H.(2013)。The Role of the Audit Committee and the Informativeness of Accounting Earnings in East Asia。Pacific-Basin Finance Journal,23,1-24。  new window
36.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
37.Kwak, M.(2003)。The advantages of family ownership。MIT Sloan Management Review,44(2)。  new window
38.Anderson, Ronald C.、Reeb, David M.、Upadhyay, Arun、Zhao, Wanli(2011)。The economics of director heterogeneity。Financial Management,40(1),5-38。  new window
39.戴怡蕙、曾智揚、柯承恩(20150600)。內部董事超額薪酬和公司未來續效:隱性合約觀點之實證研究。臺大管理論叢,25(2),149-180。new window  延伸查詢new window
40.Ahmed, K.、Courtis, J. K.(1999)。Associations between corporate characteristics and disclosure levels in annual reports: A meta-analysis。The British Accounting Review,31(1),35-61。  new window
41.Carpenter, Mason A.、Westphal, James D.(2001)。The strategic context of external network ties: Examining the impact of director appointments on board involvement in strategic decision making。Academy of Management Journal,44(4),639-660。  new window
42.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
43.Miller, Danny、Le Breton-Miller, Isabelle(2006)。Family Governance and Firm Performance: Agency, Stewardship, and Capabilities。Family Business Review,19(1),73-87。  new window
44.陳瑞斌、許崇源(20071200)。公司治理結構與資訊揭露之關聯性研究。交大管理學報,27(2),55-109。new window  延伸查詢new window
45.Tai, Y. H.(2014)。The relation between inside director's dual role and firm's future performance: evidence from publicly-traded company in Taiwan。The SIJ Transactions on Industrial, Financial and Business Management,2(7),317-325。  new window
46.張瑞當、方俊儒、曾玉琦(20070200)。核心代理問題與盈餘管理:董事會結構與外部監督機制之探討。管理學報,24(1),17-39。new window  延伸查詢new window
47.陳春山(20031200)。審計委員會之運作及法制改革。證券暨期貨月刊,21(12),43-69。  延伸查詢new window
48.戴怡蕙(20170600)。Earnings Management in Family Firms: The Role of Inside Directors。Corporate Management Review,37(1),77-114。new window  new window
49.戴怡蕙(20181200)。家族企業的監督水準與績效關聯性。會計審計論叢,8(2),75-109。new window  延伸查詢new window
50.Dow, S.、McGuire, J.(2016)。Family Matters? A Cross‐National Analysis of the Performance Implications of Family Ownership。Corporate Governance: An International Review,24(6),584-598。  new window
51.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
52.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
53.Brickley, James A.、Coles, Jeffrey L.、Jarrell, Gregg(1997)。Leadership structure: Separating the CEO and Chairman of the Board。Journal of Corporate Finance,3(3),189-220。  new window
54.Fama, Eugene F.、Jensen, Michael C.(1983)。Separation of ownership and control。Journal of Law and Economics,26(2),301-325。  new window
55.Gaver, Jennifer J.、Gaver, Kenneth M.(1993)。Additional evidence on the association between the investment opportunity set and corporate financing, dividend, and compensation policies。Journal of Accounting and Economics,16(1-3),125-160。  new window
56.La Porta, Rafael、López-de-Silanes, Florencio、Shleifer, Andrei(1999)。Corporate ownership around the world。Journal of Finance,54(2),471-517。  new window
57.許文馨(20140900)。Can Audit Committee Improve Earnings Quality More than the Supervisors in Taiwan?。臺大管理論叢,24(S1),203-232。new window  new window
58.Bradbury, M. E.、Mak, Y. T.、Tan, S. M.(2006)。Board characteristics, audit committee characteristics and abnormal accruals。Pacific Accounting Review,18(2),47-68。  new window
59.戴怡蕙(20161200)。Is the Manager Pay Performance Relationship Always Positive? The Role of Inside Director and CEO Power。會計審計論叢,6(2),115-145。new window  new window
60.戴怡蕙、曾智揚(20180900)。從私有資訊分享觀點探討內部董事薪酬與公司過去績效之關聯性。證券市場發展季刊,30(3)=119,1-40。new window  延伸查詢new window
61.Hillman, Amy J.、Dalziel, Thomas(2003)。Boards of directors and firm performance: Integrating agency and resource dependence perspectives。The Academy of Management Review,28(3),383-396。  new window
62.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
63.Peasnell, Ken V.、Pope, Peter F.、Young, Steven(2005)。Board Monitoring and Earnings Management: Do Outside Directors Influence Abnormal Accruals?。Journal of Business Finance & Accounting,32(7/8),1311-1346。  new window
64.丘垂昌、莊清騄(20101200)。獨立董監事、公司資訊透明度與公司價值之關聯性。中山管理評論,18(4),949-1008。new window  延伸查詢new window
65.Ben-Amar, Walid、André, Paul(2006)。Separation of Ownership from Control and Acquiring Firm Performance: The Case of Family Ownership in Canada。Journal of Business Finance & Accounting,33(3/4),517-543。  new window
66.Ho, Simon S. M.、Wong, Kar Shun(2001)。A Study of the Relationship between Corporate Governance Structures and the Extent of Voluntary Disclosure。Journal of International Accounting, Auditing and Taxation,10(2),139-156。  new window
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79.郭翠菱、王志洋(20170100)。公司治理如何影響家族企業之績效?長期縱貫分析。會計評論,64,61-111。new window  延伸查詢new window
80.林穎芬、劉維琪(20030400)。從高階主管薪酬的研究探討代理理論在臺灣的適用程度。管理學報,20(2),365-395。new window  延伸查詢new window
81.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
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研究報告
1.Faccio, M.、Marchica, M. T.、McConnell, J. J.、Mura, R.(2012)。Returns and Risks to Private Equity。University of Manchester。  new window
2.Anderson, R. C.、Reeb, D. M.(2003)。Who Monitors the Family?。American University:University of Alabama。  new window
3.Coles, J. L.、Daniel, N. D.、Naveen, L.(2012)。Board advising。Arizona State University:Drexel University:Temple University。  new window
學位論文
1.呂彥慧(2000)。股權結構、監督機制、轉投資、交叉持股與公司經營績效之關係--以台灣新上市公司為例(碩士論文)。國立中山大學。  延伸查詢new window
2.林剛宇(2015)。董事會結構對財務資訊揭露與績效的影響(碩士論文)。國立中興大學。  延伸查詢new window
圖書
1.Mace, M. L.(1971)。Directors: Myth and reality。Boston, Massachusetts:Harvard Business School Press。  new window
2.葉銀華(20050000)。蒸發的股王:領先發現地雷危機。臺北:商智文化。new window  延伸查詢new window
 
 
 
 
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