政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/47584

English | 正體中文 | 简体中文 | Post-Print筆數 : 27 | Items with full text/Total items : 109952/140887 (78%)
Visitors : 46353033 Online Users : 1057

RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.

Home ‧ Login ‧ Upload ‧ Help ‧ About ‧ Administer

政大典藏 > College of Commerce > Department of Accounting > Periodical Articles > Item 140.119/47584

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/47584

Title:	台灣企業併購動機之實証研究
Authors:	吳安妮
Keywords:	價值極大化;效率理論;經理人員自利理論;營運綜效;財務綜效;管理綜效;Efficiency theory;monopoly theory;empire-building theory;operational synergy;financial synergy;managerial synergy
Date:	1992-11
Issue Date:	2010-10-24 21:33:45 (UTC+8)
Abstract:	本研究根據併購動機之效率理論、獨占理論、租稅利益、符合上市標準、及經理人員自利理論等，設立台灣企業併購動機之假設，俾測試台灣企業併購之主要動機。本研究係採財務報表等次級資料之搜集方法來測試併購之動機。測試結果發現，台灣企業併購動機因素可能為追求獨占能力、追求市場占有力、或追求經濟規模利益等。 The main objective of this study was to examine the motivations of business combination in Taiwan. This study based on five main theories for motivations of merger. They are efficiency theory, monopoly theory, tax consideration, stock market consideration, and empire-building theory. Based on those theories, seven hypotheses for motivations of merger were set up. In order to get evidence on motives, indirect inference from merger outcomes was used, because this kind of examination may produce more reliable results. Using Point Biserial Correlation test, the empirical tests found that the motivations of merger (business combination) in Taiwan were to search for monopoly power, for market share, and for economics of scale. All in all, the motives of merger in Taiwan were to achieve operational synergies, and to strengthen market power. However, mergers were not planned and executed by managers to maximize their own interests.
Relation:	管理評論,11,1-27
Data Type:	article
Appears in Collections:	[Department of Accounting] Periodical Articles

Files in This Item:

File	Description	Size	Format
0128.pdf		1427Kb	Adobe PDF2	966	View/Open

社群 sharing

著作權政策宣告 Copyright Announcement

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。
The digital content of this website is part of National Chengchi University Institutional Repository. It provides free access to academic research and public education for non-commercial use. Please utilize it in a proper and reasonable manner and respect the rights of copyright owners. For commercial use, please obtain authorization from the copyright owner in advance.

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。
NCCU Institutional Repository is made to protect the interests of copyright owners. If you believe that any material on the website infringes copyright, please contact our staff(nccur@nccu.edu.tw). We will remove the work from the repository and investigate your claim.

Loading...