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    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/77160


    请使用永久网址来引用或连结此文件: https://nccur.lib.nccu.edu.tw/handle/140.119/77160


    题名: 權益薪酬會影響審計委員會監督關係人交易之效果嗎?
    Does Equity-based Compensation Affect Audit Committee Supervision on Related Party Transactions?
    作者: 黃玉如
    Huang, Yu Ru
    贡献者: 周玲臺
    Chou, Ling Tai
    黃玉如
    Huang, Yu Ru
    关键词: 關係人交易
    審計委員會
    權益薪酬
    企業價值
    Related party transactions
    Audit committee
    Equity-based compensation
    Firm value
    日期: 2015
    上传时间: 2015-08-03 13:18:10 (UTC+8)
    摘要: 本文主要探討權益薪酬對審計委員會監督關係人交易效果之影響。本研究從美國證券交易所公開資訊EDGAR資料庫以手動蒐集關係人交易資訊,以2010年至2013年間之中小企業為樣本進行實證分析。實證結果發現關係人交易與權益薪酬交乘項與企業價值呈現顯著負相關,意即發放權益薪酬使得審計委員會極大化個人利益而過度注重短期財務績效,選擇默許管理階層不當之關係人交易安排,進而造成企業價值不利之影響。額外分析亦指出審計委員會之權益薪酬對其監督關係人交易效果有負面影響,但未發現證據指出審計委員會之現金薪酬與其監督關係人交易效果有關聯性。
    This study investigates whether equity-based compensation for audit committee members is associated with the effectiveness of their supervision on related party transactions. We hand collect the data of related party transactions for small and medium-size firms from EDGAR database for the period 2010-2013. We find that the interaction effect between related party transactions and stock compensation for audit committee members is negatively associated with firm value. It suggests that in order to maximize short-term benefits, audit committee members with stock compensation are inclined to be more tolerable to earnings management through related party transactions that are unfavorable to shareholders. Additionally, we do not find any evidence indicating that cash compensation is associated with the effectiveness of audit committee’s oversight on related party transactions.
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    描述: 碩士
    國立政治大學
    會計研究所
    102353035
    資料來源: http://thesis.lib.nccu.edu.tw/record/#G0102353035
    数据类型: thesis
    显示于类别:[會計學系] 學位論文

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