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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:	[Department of Accounting] Theses

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