English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  Items with full text/Total items : 94986/125531 (76%)
Visitors : 31016655      Online Users : 440
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 140.119/97171
    Please use this identifier to cite or link to this item: http://nccur.lib.nccu.edu.tw/handle/140.119/97171


    Title: 股權分置改革能否改善中國上市公司的盈餘資訊內涵?
    Other Titles: Does Nontradable Share Reform Improve the Informativeness of Earnings in China?
    Authors: 紀信義;翁慈青;楊昌田;呂碧玉
    Chi, Hsin-Yi;Weng, Yang,Tzu-Ching;Chang-Tian;Lu, Pi-Yu
    Keywords: 股權分置改革;控制股東;組織環境;盈餘資訊內涵
    Nontradable share reform;Controlling shareholders;Institutional features;Informativeness of earnings
    Date: 2015-01
    Issue Date: 2016-06-01 14:25:30 (UTC+8)
    Abstract: 中國證券監督管理委員會(CSRC)於2005年9月4號發布了「上市公司股權分置改革管理辦法」,將非流通股票(國有股和不可流通法人股)透過法定的程序,給予流通的權利。本研究以盈餘反應係數來衡量盈餘資訊內涵,探討中國股權分置改革(nontradable share reform)對於公司盈餘資訊內涵是否有顯著的影響?本文進一步探討,上市公司的控制股東結構與各省份所處組織環境,在股權分置改革後,是否也會對公司的盈餘資訊內涵有不同程度的影響?實證結果指出在股權分置改革後,上市公司盈餘資訊內涵普遍提升。此外,不同的控制股東結構亦有不同的影響。研究結果發現,在股權分置制度改革後對於盈餘資訊內涵改善的效果,一般法人公司優於國有企業,而中央政府控制的國有公司優於地方政府控制的國有公司。最後,本研究亦證實在股改後,中國各地方法律環境的差異,也會影響盈餘資訊品質。
    The paper investigates the impact of nontradable share reform (NSR) on informativeness of earnings in China. We use the earnings response coefficient as a proxy for the informativeness of earnings. In addition, we examine whether a firm’s controlling shareholder ownership structure and institutional features have differential influence on earnings informativeness in pre-and post-NSR periods. The empirical results show that informativeness of earnings increases in post-NSR periods overall, and that informativeness of earnings in private firms is better than that in state-owned enterprises. We also find that relative to local government controlled companies, central government controlled companies have higher informativeness of earnings. Moreover, we find that institutional features have differential influence on earnings informativeness in post-NSR periods.
    Relation: 會計評論, 60,111-149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
    60(111-149).pdf845KbAdobe PDF410View/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