完整後設資料紀錄
DC 欄位 | 值 | 語言 |
---|---|---|
dc.contributor.author | 黃旭輝 | en_US |
dc.contributor.author | 林佳慧 | en_US |
dc.contributor.author | 黃一祥 | en_US |
dc.contributor.author | 張志向 | en_US |
dc.contributor.author | Hsu-Huei Huang | en_US |
dc.contributor.author | Chia-Hui Lin | en_US |
dc.contributor.author | I-Hsiang Huang | en_US |
dc.contributor.author | Chih-Hsiang Chang | en_US |
dc.date.accessioned | 2015-01-12T12:53:03Z | - |
dc.date.available | 2015-01-12T12:53:03Z | - |
dc.date.issued | 2011-04-01 | en_US |
dc.identifier.issn | 1023-9863 | en_US |
dc.identifier.uri | http://hdl.handle.net/11536/107831 | - |
dc.description.abstract | 修正式無保留意見是否預告了公司不佳的經營績效?是一個重要且尚未有人討論過的議題。本文以2000至2003年間收到此一審計意見的535個台灣上市公司作爲研究對象。結果發現收到修正式無保留意見的公司,其未來的經營績效的確低於產業的平均水準。而且,在六種不同的修正式無保留意見原因中,被簽發對繼續經營假設存有疑慮的公司,其後續的經營績效表現最差。此外,我們還進一步發現公司治理較佳的公司,受到此一審計意見負面訊息的影響較低,本文所稱的公司治理機制較佳包括有聘任外部董事的公司、非家族企業、內部人以及法人持股比率較高的公司。 | zh_TW |
dc.description.abstract | Does modified unqualified opinion foresee a poor performance is a central but never discussed issue. We explore this story using a sample of 535 event companies listed on Taiwan Stock Exchange during 2000-2003. Our results show that firms receiving this auditing report would experience poor performance relative to their industry peers, furthermore, the companies would get a worst performance when this auditing opinion comes from a reason of going-concern. In addition, we find those firms with better corporate governance, including companies with outside directors, higher insider shareholdings, higher institutional shareholdings and non-family-owned business, would suffer less negative impact from this gloomy opinion. | en_US |
dc.subject | 修正式無保留意見 | zh_TW |
dc.subject | 公司治理 | zh_TW |
dc.subject | 董事會結構 | zh_TW |
dc.subject | 股權結構 | zh_TW |
dc.subject | modified unqualified opinion | zh_TW |
dc.subject | corporate governance | zh_TW |
dc.subject | board structure | zh_TW |
dc.subject | ownership structure | zh_TW |
dc.title | 修正式無保留意見是否預告了公司不佳的經營績效? | zh_TW |
dc.title | Does Modified Unqualified Opinion Foresee a Poor Performance? | en_US |
dc.identifier.journal | 管理與系統 | zh_TW |
dc.identifier.journal | Journal of Management and Systems | en_US |
dc.citation.volume | 18 | en_US |
dc.citation.issue | 2 | en_US |
dc.citation.spage | 239 | en_US |
dc.citation.epage | 266 | en_US |
dc.contributor.department | Institute of Business and Management | en_US |
dc.contributor.department | 經營管理研究所 | zh_TW |
顯示於類別: | 管理與系統 |