Dissertations / Theses on the topic '公司政策'
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孫懌芳. "國家企業改革中政府與企業之關係分析 : 東風汽車公司 行政管理與策略個案研究." Thesis, University of Macau, 2010. http://umaclib3.umac.mo/record=b2555519.
Full text陳怡. "公共政策在國際商事仲裁司法審查中的適用研究 = A study on the applications of public policy in the judicial review of international commercial arbitration." Thesis, University of Macau, 2009. http://umaclib3.umac.mo/record=b2119984.
Full textTeng, Jun-Hseng, and 鄧潤生. "公司平衡股利政策之探討." Thesis, 1999. http://ndltd.ncl.edu.tw/handle/52985949367314975493.
Full text江淑玲. "我國上市公司股利政策之研究." Thesis, 1998. http://ndltd.ncl.edu.tw/handle/86672835987792549407.
Full textKONG, XIANG-KE, and 孔祥科. "多國籍公司理論政府貿易政策與通貨選擇." Thesis, 1986. http://ndltd.ncl.edu.tw/handle/85025961913862562852.
Full textWang, chug-ln, and 王俊仁. "台灣上櫃公司股利政策動機之研究." Thesis, 1998. http://ndltd.ncl.edu.tw/handle/41760905272304073429.
Full textYih-Ming, Lin, and 林毅明. "台灣公司股利政策與股價之關聯性." Thesis, 2000. http://ndltd.ncl.edu.tw/handle/64084339842112731460.
Full textLeng, Bi Cheng, and 冷必成. "發行可轉換公司債對公司價值的影響與贖回政策之探討." Thesis, 1996. http://ndltd.ncl.edu.tw/handle/44741267753985980992.
Full text張若青. "發行可轉換證券公司之股利政策探討." Thesis, 1998. http://ndltd.ncl.edu.tw/handle/84951809246797166625.
Full textHung, Wan-Shan, and 洪菀珊. "投資人過度自信傾向與公司之融資政策." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/07108529589448029581.
Full text國立高雄第一科技大學
財務管理研究所
104
Overconfident investing tendencies often appear in the relevant stock market and capital market research, and this is due to the fact that individual tendencies that will affect investment decisions and in turn affect investment performance. This is keen, especially in Taiwan with a market still dominated by individual investors. Although investors, companies’ policy decisions, operations and profit expectations are highly relevant, there are few studies which look at overconfident tendencies of investor and company policy aspects. Because of information asymmetry, investors’ policy decisions are still based on company policies and the information release. The study will examine the relationship between the financing of convertible bonds issued by companies and the investor overconfidence by taking an overview of the capital and the bond markets. Equity and debt are innate characteristics of convertible bonds and it follows that their sales are feasible because there is a positive expectation that a company’s operation will remain sound in the future. In this case, the issue of whether this signal has triggered investor overconfidence, meaning investment performance was not meet investors’ expectations, remains to be seen. Previous studies show that the issuance of large amounts of convertible bonds causes poor performance of the stock price and has an adverse effect on investors’ performance. Furthermore, this study will explore whether or not investor overconfidence comes from the release of the stock price information during the transaction and conversion period by verifying and observing transaction price, transaction frequency and total volume in the market. At last, this study will consider the distinction between a bull and bear stock market to further verify whether or not there is a difference in between, about the stock price information during the transaction and overconfidence level during conversion period issued and reflected by investors.
蘇意軒. "共同基金租稅成本與公司股利政策之研究." Thesis, 2002. http://ndltd.ncl.edu.tw/handle/49301020159198807511.
Full textZHOU, YI-SHAN, and 周義山. "公司政策間互動關係之系統動態個案研究." Thesis, 1991. http://ndltd.ncl.edu.tw/handle/58708749770383175882.
Full textTSENG, SHU-CHENG, and 曾淑真. "我國稅制變動對公司股利政策與公司減資之關聯性~以兩稅合一為例." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/qgbr3t.
Full textLin, Shu-fen, and 林淑棻. "公司股權結構、董事會組成結構以及財務政策與公司經營績效關係之研究." Thesis, 2003. http://ndltd.ncl.edu.tw/handle/98979984821388072807.
Full text蔣慶煌. "公司特性與股利政策─考量兩稅合一制度之影響." Thesis, 2002. http://ndltd.ncl.edu.tw/handle/98906361456767489464.
Full textLIU, CHIA-YAO, and 劉佳瑤. "董事長學歷與公司承擔風險政策關連性之研究." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/af59g7.
Full text林家君. "授予員工認股權對公司支付政策之影響性研究." Thesis, 2010. http://ndltd.ncl.edu.tw/handle/03788642556209513064.
Full text國立彰化師範大學
商業教育學系
98
This paper investigates the relationship repurchase stocks, cash dividend and employee stock options, further employee stock options distinguish exercisable and unexercisable. Using a sample of Taiwan listed and OTC companies in the period 2001-2008, we find positive relationships between repurchases stocks and these stock options. This includes employee options outstanding, exercisable and unexercisable employee stock options, executive stock options outstanding, exercisable and unexercisable executive stock options. This implies that executive managers prefer to repurchase shares to maximize managerial wealth, based on self-interest. We also find that negative relationships between cash dividends and these stock options. This includes employee options outstanding, exercisable and unexercisable employee options, executive stock options outstanding, exercisable executive stock options and unexercisable executive stock options. The results imply that firms with more stock options are less likely to pay cash dividend by tax effect and substitution effect. Finally, negative relationships between cash dividends and these stock options. This includes employee options outstanding, unexercisable employee options and unexercisable executive stock options. This implies that the higher the stock options, the lower the total payout.
王士和. "台灣上市公司股利政策特性與其影響因素之探討." Thesis, 2004. http://ndltd.ncl.edu.tw/handle/09544983057367595321.
Full text國立中正大學
企業管理研究所
92
Based on the trend of dividend yield and dividend payout ratio from 1982 to 2002 in Taiwan, it seems that the publicly traded companies have shown an increasing trend of cash dividend in the recent years. We predict that the publicly traded companies may tend to pay more cash dividend which is a substitution for stock dividend before as their dividend policy in the future. The change may be due to the “Balanced Dividend Policy” promoted by SFC. First, this research compares the patterns of dividend policy in the publicly traded companies in Taiwan, with those observed by Megginson from the publicly traded companies around the world. Next, we use event study and cross section regression analysis to discover the price change after dividend announcement made by the BOD of each company and the effect of practicing the Balanced Dividend Policy. Also we explore the determinants of the corporate dividend policy in Taiwan over this period. Our empirical findings are as follows: The dividend policies in Taiwan are not all accordant with the patterns observed by Megginson. Besides, when the BOD makes their announcement of dividend issuance, the price of stock does appear a positive abnormal return. This is consistent with the theories of agency cost and signaling. However, after performing more detailed analysis, we find the stock dividend still provides a significantly positive abnormal return. On contrary, the cash dividend provides a significantly negative abnormal return. For the companies paying cash and stock dividend at the same time, it appears no effect on their prices. It is not conclusive that promoting the balanced dividend policy is successful or not, but the number of companies paying more cash dividend is certainly increasing in the past few years. In addition, our finding does not support the Bird-in-the-Hand Theory here. Finally, our regression results provide strong evidences that the company earning ability, business risk, insider ownership, growth opportunities, and the firm size provide positive or negative impact on the level of total, cash and stock dividend. These are consistent with our hypotheses and most of our literature findings.
Tarng, Ming-Liang, and 唐明良. "台灣股票上市公司股利政策管理動機之實證研究." Thesis, 1994. http://ndltd.ncl.edu.tw/handle/45437770518211776811.
Full text國立成功大學
會計學研究所
82
@ 本研究的研究動機與目的有三，一是國內此研究領域透過寄發問卷與 實地訪查方式者付之闕如，二是理論與實務印證，三是從不同層面了解上 市公司股利政策的管理動機。本研究擬透過寄發問卷與實地訪查的方式雙 向並行，直接自上市公司財務主管、簽證會計師和主辦股票承銷商處分別 蒐集有關上市公司股利政策管理動機的初級資料。透過相關法令規章與政 策，及股利政策理論與實證文獻之探討，並考慮國內股票市場之特有現象 及上市公司實際制訂股利政策時可能加以考慮之因素，設計封閉式問卷， 並進行開放式的實地訪查以相互印證。本研究基於研究的需要，所採用的 研究方法有簡單統計方法－－次數分配（或百分比）、平均數及標準差， 變異數分析（ANOVA）及Scheffe檢定。經由實證結果顯示，就樣本公司全 體而言(1) 現金股利政策之主要動機，依序為：當期每股稅後盈餘、內部 可運用資金之充裕與否、整體所屬產業長期之成長展望、當期無償增資配 股（包含股票股利）的分配情形及歷年來盈餘之穩定性。(2) 50% 以上的 公司認為所得稅法及促進產業升級條例等法令規章是相當重要之考量因素 ；而57.83%認為證管會政策性宣示平衡股利政策亦是重要考量因素，但實 地訪查中公司卻認為不受此政策性宣示之影響。(3) 就Lintner 的研究而 言，除向外融資之狀況及債務契約條款之相關限制外，填答重要與極重要 累積百分比皆達50% 以上，足見實證結果與Lintner 的研究一致性很高 。(4) 除股利無關論和股利資訊內涵之實證結果與理論主張一致外，其餘 理論主張與實證結果並不吻合。(5)上市公司與會計師之間的看法存有顯 著差異者有九項（佔27.27%），如其他同業之現金股利政策，前期之每股 稅後盈餘等；上市公司與承銷商之間亦有九項（佔27.27%），如台灣股票 市場投資人對股利發放方式之偏好，所得稅法和促進產業升級條例中對公 司未分配盈餘課稅之規定等；會計師與承銷商之間的看法無任何顯著差異 ；上市公司與會計師之間及上市公司與承銷商之間同時存有顯著差異者有 六項（佔18.18%），如是否上市，股票市場之熱絡與否等。可見會計師與 承銷商對上市公司股利政策制訂過程中所考慮之動機變項尚未能充分掌握 。
蔡湛成. "從公司控制者的角度探討現金增資前的股利政策." Thesis, 2003. http://ndltd.ncl.edu.tw/handle/79301058586266455683.
Full textLin, You Cheng, and 林囿成. "上市公司經營績效與媒體揭露政策之關聯性研究." Thesis, 1996. http://ndltd.ncl.edu.tw/handle/31178341642480151992.
Full textLIN, YU-CHEN, and 林囿成. "上市公司經營績效與媒體揭露政策之關聯性研究." Thesis, 1996. http://ndltd.ncl.edu.tw/handle/91964894853886451274.
Full text國立中興大學(台北)
會計研究所
84
In the past, the research about firm''s media disclosure policy only refersto single subject such a earning announcement, earning forecast, etc.There exists no empirical study that examines firm''s overall mediadisclosure policy. By reading newspapers, it is found that firms withbetter operating performance seem to disclose information more frequentlyin the newspapers. Therefore, this research tries to study if there existsany association between the Taiwan Stock Exchange listed firms'' operatingperformance and their media disclosure policy. It is hypothesized thatbecause the litigation cost in Taiwan is not that significant, so thebetter performance firms will disclo-sure more information on the mediathan worse performance firms. Industry adjusted return on owners'' equitybefore tax, excluding the investment income (loss) and the gain on assetsales, is employed as proxy for operating performance measurement. Thisstudy examines the disclosure policy of listed firms in 1994. The changeof return on equity in 1994 (relative to 1993) is computed and ranked. Thetop 10% is named better performance group while the bottom 10% is poorerperformance group. Each group consists of 25 companies. This studycollects the disclosure in the Commercial Times and the Economic DailyNews. The disclosure types include (1) sales and earning point estimates,(2) sales and earning range estimates, (3) sales and earning qualitydisclosures, (4) monthly, seasonal or yearly sales and earning results,(5) short-term influence operating information, (6) long-term influenceoperating information, (7) financial decision information, (8) stockequity related information, and (9) other information. This researchfirst analyzes the sample firms'' attributes such as the industrydistribution, number of years being listed, and the financial ratios.Then, cross tabulation and chi-squares are used to analyze the associationbetween perfor-mance and the disclosure frequencies. The empirical resultsindicate that in poorer group, 16 were listed less than 5 years while only5 firms in better group. The averages of other performance related ratiosof better firms are larger than those of poorer firms. This study findsthat better group firms disclose more news in the newspaper than poorergroup.
Li, Yu Ting, and 李玉婷. "臺灣地區外商公司經理人員任用政策本土化之研究." Thesis, 1994. http://ndltd.ncl.edu.tw/handle/27421761383454652696.
Full text蘇姿樺. "從股權結構之變化探討公司上市對負債政策及轉投資決策的影響." Thesis, 1999. http://ndltd.ncl.edu.tw/handle/20513008667463821237.
Full textMO, DA-HUA, and 莫大華. "勞工政策執行研究--大榮製鋼公司勞資糾紛個案的分析." Thesis, 1990. http://ndltd.ncl.edu.tw/handle/26702954269239029269.
Full textLin, Meng Xin, and 林孟欣. "臺灣總督府對岸政策之一環:福大公司對閩粵的經濟侵略." Thesis, 1994. http://ndltd.ncl.edu.tw/handle/29148488667804983546.
Full textMeng, Shin Lin, and 林孟欣. "台灣總督府對岸政策之一環─福大公司對閩粵的經濟侵略." Thesis, 1994. http://ndltd.ncl.edu.tw/handle/40683352604822097517.
Full textHong, Li Zhu, and 洪麗珠. "臺灣證券市場投資人對公司財務政策改變之解析與反映." Thesis, 1995. http://ndltd.ncl.edu.tw/handle/70237054025607120696.
Full textHsu, Huna Liang, and 徐宏良. "上市公司股利政策改變對股價影響之研究─資訊電子業為例." Thesis, 2006. http://ndltd.ncl.edu.tw/handle/81217177099724563071.
Full textKuo, Edward, and 郭柏宏. "我國推動再生能源政策可行性分析-以臺灣電力公司觀點為例." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/453ufm.
Full text雷龍建. "美屬多國籍公司與美國外交政策之研究-個案研究以智利為例." Thesis, 1992. http://ndltd.ncl.edu.tw/handle/40973566154283467861.
Full textCheng, Hui-Chia, and 鄭惠嘉. "土地增值稅減半徵收政策對建設公司成本與技術效率影響之研究." Thesis, 2005. http://ndltd.ncl.edu.tw/handle/16305103342816132420.
Full text國立政治大學
會計研究所
93
Developers as the typical domestic demand industry change with development of the domestic economy. Because of turbulence of the economy and politics the real estate market fell into long-term decline after 1990. So the government took many favorite policies to improve the development of this industry, and the Land Value Increment Tax (LVIT) cut was one of those policies. The LVIT cut could reduce the transaction cost of the land, so it was thought a profitable policy to the real estate market. Most domestic researches are based on the investors’ view to test the impact of the policy on stock market, but not focus on the influence on the suppliers of real estate market, developers. In order to trace the trend of developers’ efficiency, this research employs data of 36 listed developers from 1998 to 2003 and applies Date Envelopment Analysis (DEA) to construct a grand frontier. Therefore, based on the trend of grand frontier this research could examine the impact of LIVT cut on developers` cost efficiency, allocation efficiency and technical efficiency. The major findings of this research as follows. The statistical results show that pure technical efficiency after the policy is statistically significant greater than that before the policy, and scale efficiency before the policy is statistically significant greater than that after the policy. The Tobit regression suggests that the implement of the LIVT cut could improve pure technical efficiency and allocation efficiency but drop scale efficiency. The finding suggests that developers have not yet reached the best scale and still have adjustment space. In addition, this research examines the impact of the policy on developers under different organization type. First, to divide developers into TSE and OTC. The analysis result shows that whether before the policy or after the policy cost efficiency, technical efficiency, pure technical efficiency and scale efficiency of OTC are statistically significant greater than that of TSE, and Tobit regression also shows that business efficiency of OTC is greater than that of TSE. Besides, from views of group background, the analysis result shows that whether before the policy or after the policy cost efficiency, technical efficiency, and pure technical efficiency of independent developers are statistically significant greater than that of group developers, and Tobit regression shows that technical efficiency of independent developers is statistically significant greater than that of group developers.
Lee, Hal, and 李皓. "內部人、股市多空及兩稅合一對我國上市公司股利政策影響之探討." Thesis, 2001. http://ndltd.ncl.edu.tw/handle/03725386498850038119.
Full text江衍陞. "兩稅合一對我國資訊電子業上市上櫃公司股利政策影響之實證研究." Thesis, 2001. http://ndltd.ncl.edu.tw/handle/40827111304872599760.
Full textHsieh, Chia-Chun, and 謝佳純. "兩稅合一對公司股利政策及除權各事件日股票市場價量行為之影響." Thesis, 2001. http://ndltd.ncl.edu.tw/handle/14314326406682224845.
Full text林昆立. "公司治理對企業基本財務資訊與股利政策的影響-內生性轉換模型的應用." Thesis, 2008. http://ndltd.ncl.edu.tw/handle/84301519768619843605.
Full text周惠芳. "由股權結構探討現金股利政策的訊號效果-台灣上市公司1981年至2000年研究." Thesis, 2001. http://ndltd.ncl.edu.tw/handle/74446610002344917005.
Full text許琇婷. "員工分紅政策與公司特性及績效關連性之研究--以台灣上市資訊電子業為例." Thesis, 2004. http://ndltd.ncl.edu.tw/handle/66319246761339166182.
Full text國立政治大學
會計研究所
92
The employee bonus policy in Taiwan makes manifest contribution to the upgrade of local high-tech firms. Such policy attracts eminent employees while causing direct losses to the equity of stockholders. Is it definitely a good policy? This study investigates if this policy improves firms’ accounting performance and market performance and if there exists an association between the employee bonus policy and firms’ characteristics. The results indicate that there is a positive relationship between the employee bonus and accounting performance, but accounting performance doesn’t have significant positive effect on stock bonus. Negative association between the employee bonus and accounting performance exists, but the negative relationship between cash bonus and market performance is not significant. The firm size, importance of human resource and opportunity of growth all have positive effects on the employee bonus, but opportunity of growth has no significant effect on cash bonus.
Chiu, Chin Ni, and 邱錦妮. "高階主管風險承擔在獎酬制度、融資政策與公司績效間之關係所扮演之角色." Thesis, 2001. http://ndltd.ncl.edu.tw/handle/09842722838674077312.
Full textTsai, Chui-Chun, and 蔡垂君. "以風險、經營績效、股利政策及股東報酬評估企業「現金增資」及「可轉換公司債融資」." Thesis, 1995. http://ndltd.ncl.edu.tw/handle/29991165502533541026.
Full text曹杏如. "投資機會集合與公司會計政策選擇、經理人自願性揭露盈餘預測資訊之相關性研究." Thesis, 1997. http://ndltd.ncl.edu.tw/handle/05341622536538438227.
Full text國立政治大學
會計研究所
85
This research provides evidence on the cross-sectional relation between firms'investment opportunities, their debt and compensation contracts, their size and financial leverage, and their accounting policy choices. In addition, this study examines whether firms'investment opportunity set is also predictabbly related to voluntary earning forecast disclosure decisions made by the firm. The research conclusions show as follow: 1. Firms that have lower investment opportunity set tend to finance with public debts. 2. Firms which have lower investment opportunity set have higher financial leverage. 3. Investment opportunity set is not obviously associated with their accounting policy choices. 4. Managers of firms that have higher investment opportunity set tend to voluntarily disclose earning forecast. 5. This study cannot find the effect between investment opportunity set and the nature of voluntary earning forecast disclosure.
Chien, Helen, and 簡佩玉. "員工分紅政策對高階經理人留任及公司績效之影響研究-以台灣地區上市電子產業為例." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/00056231097935629127.
Full text東吳大學
國際貿易學系
95
In the recent twenty years, the global electronic industry keep growing and developing. The related high tech-electronic industry in Taiwan also play an important role, while due to the Taiwan GAAP regards the ESOP will going to change the disclose regulation to expense, there are many listing companies trying to use incentive instrument for two ways “employee stock-based compensation” and “employee stock ownership plan”. Therefore, thinking how to use the right incentives to improve the productivity and profitability will be the final objective of all enterprises. This research is restrict in Taiwan listing electronic companies during 1999 to 2005, hope to find out the effect from “employee stock-based compensation plan” and the employee flow ratio on top-level management team. Also want to abstract the intermediary effect between those two factors. Because of the duplication issue of each company, we consider to adopt a new statistic of “Multilevel models”. We instruct each company in every year to an observation, than put it under the companies, first to evaluate the correlation of each company, and further analyze the inter-company effect. We use SPSS12.0 version mixed model.
張振輝. "促進產業升級條例取消股票股利緩課規定對公司董事會股權結構,股利政策及經營績效之影響." Thesis, 2001. http://ndltd.ncl.edu.tw/handle/32571464747727454449.
Full text