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    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/30245
    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/30245


    Title: 私募與資訊透明度之關聯性
    Authors: 曹秉鉞
    Contributors: 張清福
    曹秉鉞
    Keywords: 私募
    資訊透明度
    Date: 2008
    Issue Date: 2009-09-11 17:31:26 (UTC+8)
    Abstract: 本研究以民國94年至97年曾採私募增資之上市、上櫃公司為研究對象,並以我國之資訊揭露評鑑結果作為衡量資訊透明度之變數,探討私募增資決策是否影響企業資訊透明度。
    研究結果發現,無論是上市或上櫃公司,在私募前皆會提昇其資訊透明度,顯示潛在應募人係以資訊透明度作為投資標的之參考依據,使得企業在進行私募增資之前,為降低私募過程之資訊不對稱性,會選擇提昇其資訊透明度,藉以吸引潛在應募人透過私募來投資。
    此外,實證顯示上市公司在私募後會提昇其資訊透明度,顯示應募人在私募中投入大量資金後,受我國法規規範三年內不得任意轉售私募之有價證券,而有強烈的動機發揮其專業能力監督公司之經營,提昇公司之資訊透明度。
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    Description: 碩士
    國立政治大學
    會計研究所
    96353008
    97
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0096353008
    Data Type: thesis
    Appears in Collections:[會計學系] 學位論文

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