(3.238.88.35) 您好!臺灣時間:2021/04/11 18:16
字體大小: 字級放大   字級縮小   預設字形  
回查詢結果

詳目顯示:::

我願授權國圖
: 
twitterline
研究生:林淳聖
研究生(外文):Chun-Sheng Lin
論文名稱:以社會情感財富觀點探討家族認同感與盈餘品質之關係
論文名稱(外文):Family Identification and Earnings Quality:A Socioemotional Wealth Perspective
指導教授:曹壽民曹壽民引用關係
學位類別:碩士
校院名稱:國立中央大學
系所名稱:企業管理學系
學門:商業及管理學門
學類:企業管理學類
論文種類:學術論文
論文出版年:2016
畢業學年度:104
語文別:中文
論文頁數:44
中文關鍵詞:社會情感財富家族企業家族認同感盈餘品質
相關次數:
  • 被引用被引用:1
  • 點閱點閱:297
  • 評分評分:系統版面圖檔系統版面圖檔系統版面圖檔系統版面圖檔系統版面圖檔
  • 下載下載:0
  • 收藏至我的研究室書目清單書目收藏:0
本研究以社會情感財富的觀點探討不同類型的家族企業之間盈餘品質的差異,並將焦點放在家族成員對家族企業的認同感此一面向,根據家族成員取得公司所有權的方式,將家族企業分為自行創立的家族企業與收購的家族企業,本研究認為家族成員取得公司所有權的方式,會影響家族成員對公司的認同感程度,進而影響盈餘品質的高低。研究結果顯示,比較自行創立的家族企業,收購的家族企業由於家族成員對公司的認同感程度比較低,其盈餘品質比較低,由於盈餘品質較低,因此分析師對其財報的追蹤也較少。
We develop a socioemotional wealth explanation for the differences in earnings quality between family firms, and we focus on family member’s identification with the firm this dimension of socioemotional wealth. We argue that the process by which families obtain ownership of firms is a key factor affecting family member’s identification with the firm and family firm’s earnings quality. We find that compared to firms which created by family owners, firms acquired by families through market transactions display lower earnings quality due to lower identification of family owners, and because of lower earnings quality, there are less analyst following.
第一章 緒論1
1-1 研究動機1
1-2 研究背景1
1-3 研究目的3
第二章 文獻回顧5
2-1 家族企業的社會情感財富5
2-2 家族企業的盈餘管理9
2-3 CEO身份對盈餘品質的影響13
2-4 盈餘品質與分析師追蹤14
第三章 研究假設發展15
第四章 研究方法19
4-1 抽樣19
4-2 測量變數19
第五章 實證結果23
5-1 敘述性統計23
5-2 迴歸分析24
第六章 結論32
參考文獻35

Anderson, R. C., & Reeb, D. M. (2003). Founding-family ownership and firm performance: Evidence from the S&P 500.The Journal of Finance, 58(3), 1301–1328.

Ali, A., Chen, T.-Y., & Radhakrishnan, S. (2007). Corporate disclosures by family firms. Journal of Accounting and Economics, 44(1–2), 238–286.

Arregle, J. L., M. A. Hitt,D. G. Sirmon, and P. Very(2007) “ The development of organizational social capital: Attributes of family firms.” Journal of Management Studies, 44: 73–95.

Achleitner A.K., Fichtl N., Kaserer C. and Siciliano G., Real Earnings Management and Accrual based Earnings Management in Family Firms, European Accounting Review (2014)

Barth, M., Cram, D., Nelson, K., 2001. Accruals and the prediction of
future cash flows. The Accounting Review 76, 27-58.

Berrone, P., Cruz, C., & Gomez-Mejia, L. R. (2012). Socioemotional wealth in family firms: Theoretical dimensions,assessment approaches, and agenda for future research. Family Business Review, 25, 258–279.

Berrone, P., Cruz, C., Gomez-Mejia, L., & Larraza-Kintana, M.(2010). Socioemotional wealth and corporate responses to institutional pressures: Do family controlled firms pollute less? Administrative Science Quarterly, 55, 82-113.

Bhushan, R., 1989. Firm characteristics and analyst following. Journal of Financial Economics 11, 255-74.

Cheng, Q. and T. D.Warfield. “Equity Incentives and Earnings Management.” The Accounting Review80 (2005): 441–76.

Corbetta, G., and C. A. Salvato (2004) “The board of directors in family firms: One size fits all?” Family Business Review, 17:119–134.

Gilson R. J. Gordon. J., 2003. Controlling controlling shareholders. Working Paper # 228, Columbia Law School, The Center for Law and Economic Studies, New York.

Gomez-Mejia, L.R., Takacs-Haynes, K., Nunez-Nickel, M., Jacobson, K.J.L., & Moyano- Fuentes, J. (2007). Socioemotional wealth and business risks in family-controlled firms: Evidence from Spanish olive oil mills. Administrative Science Quarterly, 52(1), 106–137.

Gomez-Mejia, L. R., Makri, M., & Larraza Kintana, M. (2010).
Diversification decisions in family-controlled firms. Journal of Management Studies, 47, 223-252.

Jennifer J. Jones, Earnings Management During Import Relief Investigations, Journal of Accounting Research ,Vol. 29, No. 2 (Autumn, 1991), pp. 193-228

Jegadeesh, N., J. Kim, S. Krische, and C. Lee, 2004, Analyzing the Analysts: When Do Recommendations Add Value?, Journal of Finance 59, 1083-1124.

Jones, C. D., Makri, M., & Gomez-Mejia, L. R. (2008). Affiliate
directors and perceived risk bearing in publicly traded,family controlled firms: The case of diversification. Entrepreneurship Theory and Practice, 32, 1007-1026.

Kelly, L., Athanassiou, N., & Crittenden, W. (2000). Founder centrality and strategic behavior inthe family-owned firm. Entrepreneurship: Theory and Practice, 25(2): 27–42.

Luis Gomez-Mejia, Cristina Cruz& Claudia Imperatore (2014), Financial Reporting and the Protection of Socioemotional Wealth in Family- Controlled Firms, European Accounting Review, Vol. 23, No. 3, 387–402.

McNichols, M.F., O’Brien, P.C., 1997. Self-selection and analyst coverage.Journal of Accounting Research 35 (Supplement), 167–199.

Yang Mei-Ling,The Impact of Controlling Families and Family CEOs on Earnings Management,Family Business Review September 2010 vol. 23 no. 3 266-279
Moyer, R. C., Chatfield, R. E. and Sisneros, P. M. (1989), “Security Analyst Monitoring Activity: Agency Costs and Information Demands”, Journal of Financial and Quantitative Analysis, 24 (4), 503-512.

Patricia M. Dechow, Richard G. Sloan and Amy P. Sweeney,Detecting Earnings Management,The Accounting Review Vol. 70, No. 2 (Apr., 1995), pp. 193-225

Park, Y. W., & Shin, H. H. (2004). Board composition and earnings management in Canada. Journal of Corporate Finance,10: 431-57.

Prencipe, A., Markarian, G., & Pozza, L. (2008). Earnings management in family firms: Evidence from R&D cost capitalization in Italy. Family Business Review, 21, 71–88.

Pazzaglia, F., Mengoli, S., & Sapienza, E. (2013). Earnings quality in acquired and nonacquired family firms: A socioemotional wealth perspective. Family Business Review, 26(4), 374–386.
Prencipe ,A.,Bar-Yosef,S.,Dekker,H.C., Accounting Research in Family Firms: Theoretical and Empirical Challenges. European Accounting Review, 2014 Vol. 23, No. 3, 361–385
Stockmans, A., Lybaert, N., & Voordeckers, W. (2010). Socioemotional Wealth and Earnings Management in Private Family Firms. Family Business Review, 23(3): 280–294.

Schulze, W.G., Lubatkin, M.H., & Dino, R.N. (2003). Toward a theory of agency and altruism infamily firms. Journal of Business Venturing, 18(4), 473–490.

Sheryl-Ann K. Stephen, Vincent P. Apilado, (2013) "The Sarbanes-Oxley Act, Security Analyst Monitoring Activity, and Firm Value," Journal of Applied Business and Economics, Vol. 14, Iss. 1, pp. 86-98

Sharma, P., J. J. Chrisman, and J. H. Chua(1997) “Strategic management of the family business:Past research and future challenges.”Family Business Review,10: 1–35.

Sun, Q., Yung K., & Rahman, H. (2012). Earnings quality and corporate cashholdings. Accounting & Finance, 52(2): 543-571.

Wang,D.2006. Founding family ownership and earnings quality.Journal of Accounting Research 44: 619-656.

Yun W.Park,Hyun-Han Shin,Board composition and earnings management in Canada,Journal of Corporate Finance,Volume 10, Issue 3, June 2004, Pages 431–457

連結至畢業學校之論文網頁點我開啟連結
註: 此連結為研究生畢業學校所提供,不一定有電子全文可供下載,若連結有誤,請點選上方之〝勘誤回報〞功能,我們會盡快修正,謝謝!
QRCODE
 
 
 
 
 
                                                                                                                                                                                                                                                                                                                                                                                                               
第一頁 上一頁 下一頁 最後一頁 top
系統版面圖檔 系統版面圖檔