English  |  正體中文  |  简体中文  |  Items with full text/Total items : 87924/117065 (75%)
Visitors : 23345290      Online Users : 141
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
Scope Tips:
  • please add "double quotation mark" for query phrases to get precise results
  • please goto advance search for comprehansive author search
  • Adv. Search
    HomeLoginUploadHelpAboutAdminister Goto mobile version
    政大機構典藏 > 學術期刊 > 會計評論 > 期刊論文 >  Item 140.119/97083
    Please use this identifier to cite or link to this item: http://nccur.lib.nccu.edu.tw/handle/140.119/97083


    Title: 強制設置獨立董監事與新股折價關聯性之研究
    Other Titles: The Relation of Mandatory Set-Up of Independent Director and Supervisor with IPOs Underpricing
    Authors: 邱垂昌;張裕任;郭麗雪
    Chiou, Chei-Chang;Zhang, Yu-Ren;Kuo, Li-Hsueh
    Keywords: 獨立董事;獨立監察人;新股折價;資訊不對稱理論
    Independent directors;Independent supervisors;IPOs underpricing;Information asymmetry theory
    Date: 2007-07
    Issue Date: 2016-05-31 16:52:28 (UTC+8)
    Abstract: 我國上市(櫃)審查準則規定公司至少需設立二位獨立董事及一位獨立監察人,且至少有一位獨立董事和獨立監察人必須具有財務或會計背景。過去文獻甚少從「獨立性」角度探討公司治理與新股折價之關聯性。本研究將以此議題為中心,運用代理理論與資訊不對稱理論,探討獨立董監事之設置、會計師背景獨立董事與獨立監察人多寡等公司治理因素與承銷價被低估情形之關係。本研究以2000至2003年期間上市櫃之IPOs公司共405家為研究樣本。實證結果顯示:(一)獨立董事佔董事會席位比率與IPOs公司承銷價被低估情形有顯著負向關係,獨立監察人人數與折價幅度之關係則較不確定;(二)會計師背景獨立董事佔董事會比率與IPOs公司折價幅度,並無顯著關聯性存在;(三)會計師背景之獨立監察人人數與IPOs公司承銷價被低估情形,並無顯著關係。
    With a sample of 405 initial public offerings (IPOs) in Taiwan Stock Exchange, this paper empirically investigates whether the mandatory set-up of independent directors and supervisors help explain the magnitude of IPOs underpricing. The results show that there is a negative and significant correlation between the engagement of independent directors and the underpricing of IPOs. However, the relation between the engagement of independent supervisors and the underpricing of IPOs is uncertain. In addition, the proportion of independent directors with CPA background to all directors and the number of independent supervisors having CPA backgrounds do not significantly affect the underpricing of IPOs.
    Relation: 會計評論, 45,1-26頁
    International Journal of Accounting Studies
    Data Type: article
    Appears in Collections:[會計評論] 期刊論文

    Files in This Item:

    File SizeFormat
    45-4(p.97-134).pdf522KbAdobe PDF249View/Open


    All items in 政大典藏 are protected by copyright, with all rights reserved.


    社群 sharing

    著作權政策宣告
    1.本網站之數位內容為國立政治大學所收錄之機構典藏,無償提供學術研究與公眾教育等公益性使用,惟仍請適度,合理使用本網站之內容,以尊重著作權人之權益。商業上之利用,則請先取得著作權人之授權。
    2.本網站之製作,已盡力防止侵害著作權人之權益,如仍發現本網站之數位內容有侵害著作權人權益情事者,請權利人通知本網站維護人員(nccur@nccu.edu.tw),維護人員將立即採取移除該數位著作等補救措施。
    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - Feedback