頁籤選單縮合
題名 | 小企業資訊揭露透明度之實證分析=An Empirical Analysis of Information Disclosure Transparency--Evidence from Taiwan Small Enterprises |
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作者 | 李馨蘋; 洪上為; | 書刊名 | 中小企業發展季刊 |
卷期 | 9 2008.09[民97.09] |
頁次 | 頁109-134 |
分類號 | 553.977 |
關鍵詞 | 資訊揭露透明度; 股權結構; 董事會結構; 人事穩定度; 小企業; Information disclosure transparency; Ownership structure; Board composition; Personnel stability; Small enterprises; |
語文 | 中文(Chinese) |
中文摘要 | 本研究探討公司績效、股權結構、董事會結構及人事穩定度對小企業資訊揭露透明度的影響,欲了解小企業因可運用資源與所處競爭地位相對較差的情況下,是否進而造成資訊揭露透明度較差?並分析小企業資訊揭露透明度的影響因素。樣本期間為2005及2006年,共計610筆。利用順序邏輯斯迴歸來驗證,實證結果發現公司續效愈 高、董監事持股質押比例愈低、外部董監席次比例愈高、獨立董監比例愈高與人事愈穩定,則小企業資訊揭露愈透明化。 |
英文摘要 | The main purpose of this study is to examine the determinants of information disclosure transparency in the Taiwan small enterprises. Using an ordered logit regression model to test the relationship among corporation performance, ownership structure, board composition, personnel stability and the level of information disclosure transparency. The sample is based on 610 firm observations in 2005-2006. The empirical results show that corporation performance, outsider director, independent director, personnel stability are significantly positively correlated to the information disclosure transparency. The ratio of mortgaged/ pledged shares of directors and supervisors is significantly negatively correlated to the information disclosure transparency. |
本系統之摘要資訊系依該期刊論文摘要之資訊為主。