國立高雄大學圖資館 |

語系: 繁體中文

說明(常見問題)

圖資館首頁

登入

回首頁

切換: 標籤 | MARC模式 | ISBD

經理人過度自信對會計穩健性的影響 = The Effect of CEO...

國立高雄大學金融管理學系碩士班

經理人過度自信對會計穩健性的影響 = The Effect of CEO Overconfidence on Accounting Conservatism

紀錄類型:	書目-語言資料,印刷品 : 單行本
並列題名:	The Effect of CEO Overconfidence on Accounting Conservatism
作者:	曾筱晴,
其他團體作者:	國立高雄大學
出版地:	[高雄市]
出版者:	撰者;
出版年:	2014[民103]
面頁冊數:	63葉圖,表 : 30公分;
標題:	經理人過度自信
標題:	CEO Overconfidence
電子資源:	https://hdl.handle.net/11296/4dsdj2
附註:	108年10月31日公開
附註:	參考書目：葉52-56
摘要註:	過去文獻發現經理人的過度自信會影響公司的投資、融資、股利政策，近幾年的會計研究文獻，也發現經理人的過度自信會影響企業資訊揭露及財務報表品質，本研究延續這方面的研究，探討經理人過度自信對公司會計穩健性的影響。此外，本研究也探討集團企業與盈餘穩健性的關係，並分析經理人過度自信是否會影響兩者的相關性。以 2003 年至 2012 年台灣的上市公司為樣本，使用三種衡量經理人過度自信的指標以及二種會計穩健性的方法。實證結果發現，若以經理人買進公司股份衡量其過度自信，經理人過度自信與穩健性為負相關；以過度投資衡量經理人過度自信，則過度自信與穩健性為正相關。探究其原因，兩者的不同與債權人監督對穩健性的需求有關。此外，實證結果也發現，整體而言，集團企業的穩健性較非集團企業差，但在經理人過度自信的子樣本，集團與非集團穩健性的的差異並不顯著。 Previous research in finance documents that overconfidence affects corporate investment, financing, and dividend policies. Recent research in accounting examines the effect of executive overconfidence on information disclosures and financial reporting. We extend this line of research by investigating the effects of managerial overconfidence on accounting conservatism. In addition, this study examines the relationship between Group firms and accounting conservatism and whether the relationship is affected by managerial overconfidence. Our tests are based on a sample of listed companies in Taiwan from 2003 to 2012 and use three measures of overconfidence: (1) net purchases of the firm's shares by the CEO, (2) capital expenditures above the industry median, and (3) excess asset growth. We find that conservatism is negatively related to purchase based measure of overconfidence and positively related to investment measure of conservatism. The latter result can be explained by the higher demand for conservatism from stakeholders. We also show that Group firms are less conservative relative to non-group firms. However, for firms with CEO overconfidence, there is no difference between group and non-group firms.

經理人過度自信對會計穩健性的影響 = The Effect of CEO Overconfidence on Accounting Conservatism
曾, 筱晴

經理人過度自信對會計穩健性的影響 = The Effect of CEO Overconfidence on Accounting Conservatism / 曾筱晴撰 - [高雄市] : 撰者, 2014[民103]. - 63葉 ; 圖,表 ; 30公分.
108年10月31日公開參考書目：葉52-56.
經理人過度自信CEO Overconfidence

經理人過度自信對會計穩健性的影響 = The Effect of CEO Overconfidence on Accounting Conservatism
LDR:03376nam0a2200277 450 001 429995
005 20191107103939.0
010 0 $b 精裝
010 0 $b 平裝
100 $a 20141027y2014 k y0chiy50 e
101 0 $a chi $d chi $d eng
102 $a tw
105 $a ak am 000yy
200 1 $a 經理人過度自信對會計穩健性的影響 $d The Effect of CEO Overconfidence on Accounting Conservatism $z eng $f 曾筱晴撰
210 $a [高雄市] $c 撰者 $d 2014[民103]
215 0 $a 63葉 $c 圖,表 $d 30公分
300 $a 108年10月31日公開
300 $a 參考書目：葉52-56
314 $a 指導教授：高蘭芬博士
328 $a 碩士論文--國立高雄大學金融管理學系碩士班
330 $a 過去文獻發現經理人的過度自信會影響公司的投資、融資、股利政策，近幾年的會計研究文獻，也發現經理人的過度自信會影響企業資訊揭露及財務報表品質，本研究延續這方面的研究，探討經理人過度自信對公司會計穩健性的影響。此外，本研究也探討集團企業與盈餘穩健性的關係，並分析經理人過度自信是否會影響兩者的相關性。以 2003 年至 2012 年台灣的上市公司為樣本，使用三種衡量經理人過度自信的指標以及二種會計穩健性的方法。實證結果發現，若以經理人買進公司股份衡量其過度自信，經理人過度自信與穩健性為負相關；以過度投資衡量經理人過度自信，則過度自信與穩健性為正相關。探究其原因，兩者的不同與債權人監督對穩健性的需求有關。此外，實證結果也發現，整體而言，集團企業的穩健性較非集團企業差，但在經理人過度自信的子樣本，集團與非集團穩健性的的差異並不顯著。 Previous research in finance documents that overconfidence affects corporate investment, financing, and dividend policies. Recent research in accounting examines the effect of executive overconfidence on information disclosures and financial reporting. We extend this line of research by investigating the effects of managerial overconfidence on accounting conservatism. In addition, this study examines the relationship between Group firms and accounting conservatism and whether the relationship is affected by managerial overconfidence. Our tests are based on a sample of listed companies in Taiwan from 2003 to 2012 and use three measures of overconfidence: (1) net purchases of the firm's shares by the CEO, (2) capital expenditures above the industry median, and (3) excess asset growth. We find that conservatism is negatively related to purchase based measure of overconfidence and positively related to investment measure of conservatism. The latter result can be explained by the higher demand for conservatism from stakeholders. We also show that Group firms are less conservative relative to non-group firms. However, for firms with CEO overconfidence, there is no difference between group and non-group firms.
510 1 $a The Effect of CEO Overconfidence on Accounting Conservatism $z eng
610 # 0 $a 經理人過度自信 $a 會計穩健性 $a 集團企業
610 # 1 $a CEO Overconfidence $a Accounting Conservatism $a Group Firms
681 $a 008M/0019 $b 343408 8086 $v 2007年版
700 1 $a 曾 $b 筱晴 $4 撰 $3 673233
712 0 2 $a 國立高雄大學 $b 金融管理學系碩士班 $3 354008
801 0 $a tw $b 國立高雄大學 $c 20141021 $g CCR
856 7 # $u https://hdl.handle.net/11296/4dsdj2 $2 http $z 電子資源