系統識別號 | U0002-0407202111574400 |
---|---|
DOI | 10.6846/TKU.2021.00094 |
論文名稱(中文) | 與進貨銷貨有關之關係人交易對公司價值的影響 |
論文名稱(英文) | The Impact of Related Party Transactions Related to Purchase and Sale on Firm Value |
第三語言論文名稱 | |
校院名稱 | 淡江大學 |
系所名稱(中文) | 管理科學學系企業經營碩士在職專班 |
系所名稱(英文) | Executive Master's Program of Business Administration (EMBA) in Management Sciences |
外國學位學校名稱 | |
外國學位學院名稱 | |
外國學位研究所名稱 | |
學年度 | 109 |
學期 | 2 |
出版年 | 110 |
研究生(中文) | 張素政 |
研究生(英文) | Su-Cheng Chang |
學號 | 708620140 |
學位類別 | 碩士 |
語言別 | 繁體中文 |
第二語言別 | |
口試日期 | 2021-06-20 |
論文頁數 | 33頁 |
口試委員 |
指導教授
-
倪衍森(ysniysni@gmail.com)
委員 - 邱建良 委員 - 黃寶玉 |
關鍵字(中) |
關係人交易 公司績效 公司治理 |
關鍵字(英) |
Related Party Transactions Purchase Sales Firm Value |
第三語言關鍵字 | |
學科別分類 | |
中文摘要 |
本研究為探討與進貨與銷貨的關係人交易對公司價值的影響,並納入公司治理的股權結構變數與財報變數一併探討。並有以下的重要研究發現,其一、越高的關係人交易的進貨比重對公司價值有負面的影響;同樣地,越高的關係人交易銷貨比重對企業價值亦有負面影響,此代表關係人交易比重越高的公司,並非正面。其二、本研究亦發生股權結構與財報表現較優異的公司,也有較佳的公司價值。 |
英文摘要 |
We explore whether RPT-purchase ratio and RPT-sale ratio would affect firm value after incorporating board structure and financial statement variables, and then reveal the following important findings. First, the firms with either high RPT-purchase ratio or high RPT-sales ratio would all negatively affect firm value, indicating that the firm with higher RPT ratio might not be beneficial firm value enhanced. Second, the firms with well-functioned board structure and better financial performance would have higher firm value as well. |
第三語言摘要 | |
論文目次 |
中文摘要 I 英文摘要 II 目 錄 III 表目錄 IV 第一章、緒論 1 第一節、研究動機 1 第二節、研究目的 2 第二章、文獻探討 4 第一節、關係人交易 4 第二節、公司治理、財報表現、與公司績效 6 第三節、關係人交易與公司績效 9 第三章、研究假說與方法 12 第一節、資料資料與變數 12 第二節、研究假說與模型 15 第三節、研究方法 16 第四章、實證結果 19 第一節、敘述統計量分析 19 第二節、共線性檢定 21 第三節、多元迴歸模型 22 第四節、PETERSEN 迴歸模型 23 第五節、CENSORED PANEL DATA 模型 25 第五章、結論與建議 27 第一節、研究結論 27 第二節、管理與財務意涵 28 第三節、研究限制與後續研究建議 28 參考文獻 30 表目錄 表4-1 敘述統計量 19 表4-2 共線性VIF檢驗 21 表4-3 多元迴歸模型分析 22 表4-4 PETERSEN 迴歸模型分析 23 表4-5 CENSORED PANEL DATA 模型分析 25 |
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