政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/70851

English | 正體中文 | 简体中文 | Post-Print筆數 : 27 | Items with full text/Total items : 109952/140887 (78%)
Visitors : 46281357 Online Users : 1076

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

Home ‧ Login ‧ Upload ‧ Help ‧ About ‧ Administer

政大機構典藏 > 商學院 > 會計學系 > 期刊論文 > Item 140.119/70851

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/70851

Title:	家族公司的代理問題與正直聲譽如何影響法人說明會之召開
Authors:	蘇淑慧;金成隆;粘凱婷
Contributors:	會計系
Keywords:	代理問題;家族公司;正直聲譽;自願性揭露;Agency Problems;Family Firms;Integrity;Voluntary Disclosure
Date:	2014.09
Issue Date:	2014-10-30 12:06:39 (UTC+8)
Abstract:	Whether family firms are more likely to disclose voluntarily is an empirical issue. In this paper we examine whether family firms are more likely to provide conference calls in comparison with non-family firms. We also argue that the propensity of family firms in Taiwan to provide conference calls is affected by two characteristics, namely, (1) the divergence between controlling shareholders` control rights and cash flow rights and (2) family integrity, which are the unique features of family firms that affect business prospects. We find that family firms are more likely to hold conference calls regardless of the kind of information disclosed. However, further analyses show that family firms facing agency problem due to the conflicts between controlling and minority stockholders exhibit a lower likelihood of providing a conference call. In addition, low-integrity family firms, measured via negative media coverage, are less likely to hold a conference call and have lower conference call frequency.
Relation:	管理學報, 31(3), 217-243
Data Type:	article
Appears in Collections:	[會計學系] 期刊論文

Files in This Item:

File	Description	Size	Format
217-243.pdf		2042Kb	Adobe PDF2	698	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...