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題名 | 我國新上市公司會計師選擇之研究--非常規交易行為之研究=The Choice of CPA Newly Listed Company in Taiwan--The Irregular Transaction |
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作者 | 李文智; 謝淑旦; | 書刊名 | 高雄科學技術學院學報 |
卷期 | 28 1998.12[民87.12] |
頁次 | 頁279-300 |
分類號 | 495.4 |
關鍵詞 | 代理理論; 訊息傳遞模型; Logit模型; 非常規交易行為; |
語文 | 中文(Chinese) |
中文摘要 | 以傳統代理成本理論來解釋國內新上市公司會計師選擇時,常發現其實證結果異 於國外之研究,本文認為可能原因是外國研究者發展出的代理成本理論無法合理解釋我國企 業行為。針對此本文從理論著手,提出「非常規交易行為」假說,其立論基礎在於國內企業 大多屬於家族企業,董監事可能在考慮家族利益下,進行非常規交易行為,所以公司聘任會 計師行為,可能非傳統代理成本理論所能解釋與預測。故本文乃提出非常規交易行為假說, 修正傳統代理成本理論,發展適合本土企業之理論模型,嘗試解釋台灣斬上市公司如何選擇 會計師,並以台灣資料驗證,實証結果與本文理論之預期一致。 |
英文摘要 | It was found that most empirical evidence on the choice of CPA by Taiwanese IPO (initialpublic offering ) firms did not support the theoretical prediction of the traditional agency costtheory. The reason maybe is the traditional agency theory has been developed from outside ofTaiwan. So, it is necessary to develop a model for describing the behavior of native companies. The business is administrated and/or controlled by the people from the same family is the special business styles in Taiwa regular transactions may become unusual while the factors of family-related-benefits have been considered. For this reason, the choice of CPA by Taiwanese IPO firms will be defferent and can not be able to explain and predict by using the traditional agency cost theorem. So, the assumption of the irregular transactions has been proposed in this research to modify the traditional agency cost theorem. Considering the proposed assumption, the most appropriate model for the choice of CPA by Taiwanese IPO firms has be en developed. The empirical evidence also shows the model is suited to explain and predict the behavior of native companies. |
本系統之摘要資訊系依該期刊論文摘要之資訊為主。