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    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/59257
    Please use this identifier to cite or link to this item: http://nccur.lib.nccu.edu.tw/handle/140.119/59257


    Title: 公司治理、研發投入與企業價值-以台灣電子業為例
    Corporate Governance, R&D and Corporate Value- Evidence of Electronic Firms in Taiwan
    Authors: 林鈺真
    Lin, Yu Chen
    Contributors: 詹凌菁
    Chan, Ling Ching
    林鈺真
    Lin, Yu Chen
    Keywords: 單一家族主導
    公司治理
    創新投入
    企業價值
    family firms
    corporate governance
    innovation investment
    corporate value
    Date: 2011
    Issue Date: 2013-09-02 15:28:56 (UTC+8)
    Abstract: 本研究探討在單一家族主導之企業其公司治理對企業價值之影響。本文利用台灣經濟新報社(TEJ)資料庫,選取2008年至2011年期間之台灣上市上櫃電子業公司作為研究樣本。實證結果顯示,單一家族主導之電子企業,對(1)創新活動之投入而言,最終控制股東超額持股比率及管理階層持股比率越高,越有助於企業創新投入之強度;(2)企業價值而言,創新投入後,最終控制股東超額持股比率、董監事持股及管理階層之持股比率提高時,並不能提升企業價值。
    This study examines the association between corporate governance, R&D investments, and corporate value in family firms. The sample comprises of listed electronic companies in Taiwan from years 2008-2011. The empirical results suggest that family firms with greater ultimate owners’ excess shareholdings and managers’ shareholdings are more intensive innovation investments. However, R&D investments do not enhance corporate value if family firms have greater ultimate owners’ excess shareholdings, directors’ and supervisors’ shareholdings, and managers’ shareholdings.
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    Description: 碩士
    國立政治大學
    會計研究所
    100353048
    100
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0100353048
    Data Type: thesis
    Appears in Collections:[會計學系] 學位論文

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