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    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/99529
    Please use this identifier to cite or link to this item: http://nccur.lib.nccu.edu.tw/handle/140.119/99529


    Title: 策略聯盟與企業權益資金成本之關聯性研究
    A Study of the Association between Strategic Alliances and Cost of Equity
    Authors: 黃瓊賢
    Contributors: 梁嘉紋
    黃瓊賢
    Keywords: 策略聯盟
    權益資金成本
    Date: 2016
    Issue Date: 2016-08-02 15:52:26 (UTC+8)
    Abstract: 當企業宣告策略聯盟時,資本市場給予正面評價,因企業績效通常會有所提升,降低投資人所面對的風險。本研究主要探討策略聯盟之次數、型態、價值活動類型及同業跨業策略聯盟對權益資金成本的影響,並以事前權益資金成本相關模型估計隱含權益資金成本。考量固定效果後之實證結果顯示,企業從事策略聯盟與其權益資金成本為顯著負相關;策略聯盟次數亦與權益資金成本呈負相關;且契約型策略聯盟能為企業帶來益處,合資型策略聯盟則無顯著降低權益資金成本的效果;本研究並未發現契約型策略聯盟各價值活動類型對權益資金成本之影響具顯著差異性;而企業與同產業或其他產業的公司進行策略聯盟對權益資金成本影響亦不具顯著之差異性。
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    Description: 碩士
    國立政治大學
    會計學系
    103353031
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0103353031
    Data Type: thesis
    Appears in Collections:[會計學系] 學位論文

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