關鍵字查詢 | 類別:期刊論文 | | 關鍵字:and Corporate Governance

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序號 學年期 教師動態
1 106/1 保險系 湯惠雯 副教授 期刊論文 發佈 CEO duality, corporate governance, and firm performance – The role of external environment , [106-1] :CEO duality, corporate governance, and firm performance – The role of external environment期刊論文CEO duality, corporate governance, and firm performance – The role of external environmentCEO雙重性、公司治理與公司績效 - 外部環境的角色Hui-wen TangCEO duality; competitive environment; corporate governance; firm performance; market competition; 2SLS中山管理評論 25 (4), pp.967-1008This study employs a two-stage least squares (2SLS) regression to investigate the influence of external competition and corporate governance on leadership structure chosen, and further examine the moderating effect of external competition on the relationship between leadership structure and firm performance. This study shows that the choice of leadership structure is endogenously determined. In a rapid growth environment or a great market competition, a firm inclines adopting a dual-leadership structure to adjust to changing environments and enhancing competitiveness. A firm with a large board, high director ownership, high managerial ownersh
2 105/2 資管系 廖幼如 助理教授 期刊論文 發佈 Foreign Institutional Investors, Shareholding Change, and Corporate Governance , [105-2] :Foreign Institutional Investors, Shareholding Change, and Corporate Governance期刊論文Foreign Institutional Investors, Shareholding Change, and Corporate Governance英文Ni, Yen-sen; Liao, Yu-lu; Huang, Pao-yucorporate governance;foreign institutions;shareholding changeEmerging Markets Finance and Trade 53(4), p.764-775By exploring the factors that affect the shareholding change of foreign institutions, we find that corporate governance and financial issues may not be related to the shareholding change of foreign institutions. We employ censored panel data models focusing on either positive or negative samples in terms of the shareholding change of foreign institutions; results reveal that corporate governance and financial performance are related to the shareholding change of foreign institutions for positive samples instead of negative samples, which is similar to the finding that results might not be the same for low quantile or high quantile estimation by using quantile regression models.
3 105/2 管科系 倪衍森 教授 期刊論文 發佈 Foreign Institutional Investors, Shareholding Change, and Corporate Governance , [105-2] :Foreign Institutional Investors, Shareholding Change, and Corporate Governance期刊論文Foreign Institutional Investors, Shareholding Change, and Corporate Governance英文Ni, Yen-sen; Liao, Yu-lu; Huang, Pao-yucorporate governance;foreign institutions;shareholding changeEmerging Markets Finance and Trade 53(4), p.764-775By exploring the factors that affect the shareholding change of foreign institutions, we find that corporate governance and financial issues may not be related to the shareholding change of foreign institutions. We employ censored panel data models focusing on either positive or negative samples in terms of the shareholding change of foreign institutions; results reveal that corporate governance and financial performance are related to the shareholding change of foreign institutions for positive samples instead of negative samples, which is similar to the finding that results might not be the same for low quantile or high quantile estimation by using quantile regression models.
4 103/2 會計系 張瑀珊 副教授 期刊論文 發佈 Over-investment, the marginal value of cash holdings and corporate governance , [103-2] :Over-investment, the marginal value of cash holdings and corporate governance期刊論文Over-investment, the marginal value of cash holdings and corporate governanceHuang, Chih Jen; Liao, Tsai-Ling; Chang, Yu-ShanCorporate governance;Cash holdings;Agency costs;Over-investmentStudies in Economics and Finance 32(2), pp.204-221Purpose – The purpose of this paper is to examine how investors’ valuation of cash holdings is related to firm-level investment. Design/methodology/approach – As prior studies note that holding excess cash serve as a driver to would be over-investing, and that over-investment imposes substantial agency costs on shareholders, the authors focus on the value implications of holding cash in the presence of over-investment from the perspective of shareholders. Findings – By examining the publicly traded companies on Taiwan stock market, the authors uncover that cash is valued less in firms with over-investment than in those with under-investment and the magnitude of ov
5 104/1 會計系 顏信輝 教授 期刊論文 發佈 我國企業盈餘管理程度變化之探討 , [104-1] :我國企業盈餘管理程度變化之探討期刊論文我國企業盈餘管理程度變化之探討顏信輝; 王炫斌盈餘管理; 國際財務報導準則; 公司治理; Earnings management; IFRSs; Corporate governance會計審計論叢 5(1),頁85-119盈餘管理一向為會計學術與實務界均重視之議題,但目前國內尚未見有對企業盈餘管理行為趨勢變化之相關研究,尤其近年來我國持續推動許多潛在影響企業盈餘管理行為之變革事項,例如,我國會計準則於1999年開始逐步趨同國際財務報導準則,爾後更持續推動治理機制,此等變革是否對企業盈餘管理行為發生影響,值得探討。本研究以1999年劃分變革前後期,採前後共20年期間進行分組,探討我國上市櫃公司之盈餘管理行為,本研究同時利用小額利益損失家數比與裁決性應計項目衡量盈餘管理。研究發現採小額利益損失家數比,企業在1999~2008年間較1989~1998年間更不會利用盈餘管理來避免負盈餘出現,但並未存在顯著之變動趨勢。而裁決性應計項目之研究結果則發現,1999~2008年間企業普遍利用裁決性應計項目拉高報導盈餘,且此期間企業使用裁決性應計項目影響報導盈餘之情況,存在逐期增加之趨勢。額外分析發現具高度盈餘管理動機之企業相較於其他企業,在1999年後更會利用裁決性應計項目去提升報導盈餘。 There are many important reforms in Taiwan that potentially affect firms' earning management behavior after 1999. For example, Taiwan has been starting to converge with IFRSs and corporate governance has been improved. This study analyzes firms' earnings management behavior resulted from those reforms. Henceforth, this study analyzes data prior to and after year 1999 and divides data into groups. This study uses several earnings
6 102/1 保險系 湯惠雯 副教授 期刊論文 發佈 Insider Trading, Accrual Abuse, and Corporate Governance in Emerging Markets - Evidence from Taiwan , [102-1] :Insider Trading, Accrual Abuse, and Corporate Governance in Emerging Markets - Evidence from Taiwan期刊論文Insider Trading, Accrual Abuse, and Corporate Governance in Emerging Markets - Evidence from Taiwan內部人交易、應計項目濫用與公司治理在新興市場中的關係Tang, Hui-wen; Anlin Chen; Chang, Chong-Chuo淡江大學保險學系Abnormal accruals;Control rights;Corporate governance;Earnings management;Family control;Insider tradingAmsterdam: Elsevier BV * North-HollandPacific-Basin Finance Journal 24, pp.132-155NSC 97-2410-H-032-056This study investigates the endogenous relationship between abnormal insider trading and accrual abuse, and explores whether corporate governance affects this relationship. Our results suggest that insiders take advantage of private information on abnormal accruals to time their trading and manipulate accruals opportunistically to mislead the stock market prior to their planned trading. More important, we find that the abuse of inside information for stock trading becomes more serious when a firm's ultimate co
7 100/1 會計系 孔繁華 副教授 期刊論文 發佈 The Determinants of Overseas Listing Decision: Evidence from Chinese H-share Companies , [100-1] :The Determinants of Overseas Listing Decision: Evidence from Chinese H-share Companies期刊論文The Determinants of Overseas Listing Decision: Evidence from Chinese H-share Companies企業跨境掛牌決策因素:以中國在香港掛牌之國企股為例Kung, Fan-Hua; Cheng, Chia-Ling淡江大學會計學系overseas listing; Chinese H-shares; corporate governance; political relationBasingstoke: Palgrave Macmillan Ltd.Asian Business & Management 11(5), pp.591-613(23)This article examines determinants in the decision of Chinese companies to seek overseas listings. Because most H-share companies listed in Hong Kong are state-owned, factors related to both politics and corporate governance have a profound influence on the decision to list overseas. The sample in this study comprised all listed Chinese companies that issued A-shares and mainboard-listed H-shares between 2003 and 2008. We hypothesize that companies are motivated to list overseas in accordance with political and corporate governance arguments. Our results support this assertion. Companies with
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