DSpace collection: 期刊論文

ESG 績效是否能降低企業之債務與權益資金成本？企業生命週期觀點

Tue, 23 Jun 2026 04:05:27 GMT

title: ESG 績效是否能降低企業之債務與權益資金成本？企業生命週期觀點 abstract: 本研究旨在探討企業透過執行ESG相關活動之績效，是否能有效降低公司之債務與權益資金成本。本研究以2015年至2022年之台灣上市櫃公司為觀察對象，結果發現企業整體ESG績效及環境面績效，皆與權益資金成本呈顯著負相關，社會面績效及公司治理面績效與權益資金成本則未達顯著關係；而企業所有的ESG績效皆與債務資金成本呈顯著負相關；本研究也以企業生命週期衡量公司之營運波動度，研究結果發現當企業處於營運波動度較高之企業生命週期時，ESG績效無法有效降低權益資金成本，而不論處於營運波動度高或低的企業生命週期，ESG績效皆能降低債務資金成本，此結果表示投資人與債權人對於企業之ESG活動，會有不同之解讀，希冀透過本研究之實證發現，能提供未來學術研究及實務操作更細微之思考方向。

Do executive or industry expert auditors matter for new clients? Evidence from the business life cycle

Tue, 23 Jun 2026 04:05:25 GMT

title: Do executive or industry expert auditors matter for new clients? Evidence from the business life cycle abstract: This study examines how firms at different life-cycle stages select between executive auditors—who possess hierarchical authority—and industry expert auditors, and how these choices shape subsequent reporting outcomes. While new clients generally avoid both types, incorporating life-cycle heterogeneity reveals distinct patterns: growth firms preferentially engage expert auditors, declining firms favor executive auditors; and mature firms exhibit broader, non-exclusive demand for both, with a stronger tilt toward executive auditors. Analyses of accrual-based outcomes show that executive auditors allow greater negotiated discretion only for low-risk clients, whereas expert auditors consistently constrain opportunistic reporting across risk conditions. These inferences remain robust when accounting for endogeneity using entropy balancing and when applying an alternative life-cycle classification. Overall, the evidence demonstrates how life-cycle dynamics shape auditor contracting and how auditor attributes differentially influence financial reporting quality.

ESG績效是否能降低企業之債務與權益資金成本？企業生命週期觀點

Tue, 23 Jun 2026 04:05:22 GMT

title: ESG績效是否能降低企業之債務與權益資金成本？企業生命週期觀點 abstract: 本研究旨在探討企業透過執行ESG相關活動之績效，是否能有效降低公司之債務與權益資金成本。本研究以2015年至2022年之台灣上市櫃公司為觀察對象，結果發現企業整體ESG績效及環境面績效，皆與權益資金成本呈顯著負相關，社會面績效及公司治理面績效與權益資金成本則未達顯著關係；而企業所有的ESG績效皆與債務資金成本呈顯著負相關；本研究也以企業生命週期衡量公司之營運波動度，研究結果發現當企業處於營運波動度較高之企業生命週期時，ESG績效無法有效降低權益資金成本，而不論處於營運波動度高或低的企業生命週期，ESG績效皆能降低債務資金成本，此結果表示投資人與債權人對於企業之ESG活動，會有不同之解讀，希冀透過本研究之實證發現，能提供未來學術研究及實務操作更細微之思考方向。

受控外國公司法規對公司股價、投資決策及利潤重新配置之影響

Fri, 06 Mar 2026 04:05:27 GMT

title: 受控外國公司法規對公司股價、投資決策及利潤重新配置之影響 abstract: 本文旨在探討營利事業受控外國公司所得之課稅規定（簡稱營利事業CFC制度）對公司股價報酬、海外投資決策及利潤重新配置之影響。本文之研究結果顯示，我國上市櫃公司中境外收益匯回傾向愈低且在營利事業CFC制度實施前有較大之租稅利益者，其在營利事業CFC制度相關事件日之負向市場反應相對較大。其次，本文亦發現租稅利益愈大者，其公司會在營利事業CFC制度實施前一年及當年減少受控外國公司之投資額及利潤，顯示境外匯回股利傾向以及稅負差異是影響公司海外投資及利潤配置之重要因素。

Gender differences in sleep behaviors under China's universal two-child policy

Tue, 03 Mar 2026 04:05:36 GMT

title: Gender differences in sleep behaviors under China's universal two-child policy abstract: Since 2016, China has progressively relaxed family planning policies to stimulate birth rates. This paper examines the behavioral health repercussions of China’s 2016 universal two-child policy (UTCP) by analyzing sleep pattern data from China Family Panel Studies. Napping is a composite indicator that denotes health outcomes, job quality, and personal well-being. It reveals work conditions and environments to some extent. UTCP may lead to heightened social expectations regarding pregnancy likelihood, and changes in social expectations within the workplace may make work environments less equitable and more stressful for females. Leveraging a difference-in-difference model, this paper explores how napping behaviors among the working-age cohort have responded to the policy shifts. Our analysis reveals a gender discrepancy in response to the policy, specifically, females exhibit a discernible reduction in the likelihood of napping, as well as in the duration of both daytime naps and daily sleep. Conversely, such effects are not significant among males. These results suggest policy consequences extend beyond individuals directly impacted by childbirth or contemplating parenthood. Hence, while promoting fertility is still the government’s goal, policymakers are encouraged to consider the broader challenges the female population faces from social and workplace environment factors.

A specific role of village doctors in reducing disparities: a quantile regression analysis of end-of-life medical care

Tue, 03 Mar 2026 04:05:32 GMT

title: A specific role of village doctors in reducing disparities: a quantile regression analysis of end-of-life medical care abstract: Background In developing countries, the delivery of medical care to rural residents has been experiencing long-standing challenges and disparities. Since the 1960s, China has established the village doctors’ system to provide preventive and primary care to improve rural residents’ health. Nevertheless, how village doctors affect the medical spending and the end-of-life (EOL) quality for older people in rural China has not received sufficient attention. Family care has long been the mainstream of old age care in rural China, the accessibility to appropriate medical care is hence crucial. Village doctors are the most accessible medical care providers for rural older people. As a result, this study aims to uncover the importance of village doctors in EOL medical care for rural older people in China. Methods The analysis is based on the Chinese Longitudinal Healthy Longevity Survey (CLHLS), which has national representativeness and contains information about the oldest old at an average age of 80 in China, with available information from 2002 to 2019. We adopt the quantile regression to illustrate the heterogeneous impacts of village doctors on the EOL medical care spending from the distribution perspective. We then employ the ordered logit model and ordinary least squares regression to estimate the effects of village doctors on rural older people’s EOL life quality measured by the status before dying and the number of bedridden days. Results We find that the EOL medical care spending is significantly increased by the presence of village doctors, especially high-quality ones. The disparities in the EOL medical care in rural and urban China are significantly reduced by high-quality village doctors. However, high-quality village doctors are still insufficient to meet the needs of rural older people regarding the high-end EOL medical care. The empirical results suggest that village doctors can significantly improve older people’s quality of life before death in rural China. Conclusion Our analysis highlights the importance of village doctors in providing EOL medical care to older people in rural China. It is crucial for governments to improve the village doctors’ system, so that older residents in rural China can obtain high-quality EOL medical care services in their own communities and have a better quality of life before death.

公司治理評鑑系統是否存在示警功能？

Fri, 27 Feb 2026 04:05:45 GMT

title: 公司治理評鑑系統是否存在示警功能？ abstract: 本研究旨在探討公司治理評鑑系統是否存在示警性的監督功能，實證結果發現，公司治理評鑑系統對進行應計項目盈餘管理及透過異常營業活動現金流量進行實質盈餘管理之企業具示警功能。本文也發現，由產業專家所查核之公司，評鑑系統的示警效果更為明顯，且評鑑系統對於不同企業生命週期之公司，其監督功能亦有所差異。由於應計項目盈餘管理具迴轉之特性，在審計產業專家查核下，對於營運風險較高之公司，評鑑系統對其調整前期盈餘，以使當期盈餘能符合盈餘目標之管理行為具示警功能；而對於營運穩定性較高之公司，評鑑系統對其將當期盈餘調整向下之應計項目盈餘管理也具示警功能。其他分析也發現，公司治理評鑑系統存在抑制公司次期異常營業活動現金流量使用程度之修正效果，顯見評鑑系統對於不同營運穩定度之公司具有評鑑等級差異之資訊價值。

獨立董事與經營階層間之社會性連結是否影響董事會監督效能？

Fri, 27 Feb 2026 04:05:41 GMT

title: 獨立董事與經營階層間之社會性連結是否影響董事會監督效能？ abstract: 本研究旨在探討獨立董事與經營者之間的社會性連結對董事會監督效能有何影響。獨立性是董事會發揮效能的關鍵, 不過, 現有法規對獨立性要求並無法有效地辨識獨立董事與經營者間是否存在社會性連結。社會性連結一般是透過分享共同經驗和共同認知來建立的, 從而促進了相互間的信任和溝通, 進而形成互惠關係。但是, 基於情誼或互惠的考量, 董事可能會缺乏挑戰經營者決策的意願, 這可能會削弱董事會的監督效能。實證結果發現, 提名連結會損害董事會的監督功能, 惟審計產業專家的參與能可以使此負面效果變為不顯著關係。另一方面, 專業連結和友情連結可以抑制盈餘管理, 然而審計產業專家在這方面並未提供增額的監督效能。

Do the legal and expert power of auditors enhance financial statement comparability? Evidence from audit fee premiums in Taiwan

Fri, 27 Feb 2026 04:05:36 GMT

title: Do the legal and expert power of auditors enhance financial statement comparability? Evidence from audit fee premiums in Taiwan

Does the Auditor Certification Network Influence Fee Competition for New Clients? Perspective on the Industrial Relatedness of Corporate Groups

Fri, 27 Feb 2026 04:05:32 GMT

title: Does the Auditor Certification Network Influence Fee Competition for New Clients? Perspective on the Industrial Relatedness of Corporate Groups abstract: The aim of this study is to investigate whether an audit firm's certification network (hereafter also referred to as audit network) influences auditors' strategies to reduce fees in the competition for new client engagements and whether the influence of the audit network varies according to industry diversity within corporate groups (hereafter also referred to as groups). In addition, the study aimed to shed light on how an audit network influences audit quality. The empirical results suggest that a broader audit network does not lead to winning engagements from existing clients within groups by undercutting fees, regardless of the degree of industry relatedness, and that it also limits the use of discretionary accruals by firms. However, for new clients with a higher degree of industry relatedness, a broader audit network is more likely to win new client engagements through more aggressive underbidding of fees. It is also observed that auditors are more likely to allow these new clients to use negative discretionary accruals to reduce earnings. The empirical results of the study help to understand how audit networks influence audit fee underbidding. They provide insights from the perspective of industry relatedness within groups and thus address the impact of audit networks on audit quality in such an environment.

資產減損及關鍵查核事項對未來現金流量預測之影響

Thu, 26 Feb 2026 04:05:42 GMT

title: 資產減損及關鍵查核事項對未來現金流量預測之影響 abstract: 本文透過拆解財務報表組成項目，探討資產減損之會計科目對於未來營業活動現金流量之預測能力，分析關鍵查核事項對財報品質之可能影響。本研究分別觀察預期信用損失、存貨跌價損失與不動產、廠房及設備減損等三項減損與未來營業現金流量之關係。根據我國上市櫃企業（不含金融業）2016年至2019年之有效樣本分析，結果發現預期信用損失及存貨跌價損失皆與未來現金流量具顯著正向關係，支持我國企業是基於傳訊動機認列此兩類資產之減損，當企業對未來營業現金流量越有把握者，會認列較高之減損金額；而不動產、廠房及設備之減損則與未來營業現金流量呈現負向關係，顯示企業基於忠實表述進行此類減損。本研究發現資產減損與未來營業現金流量之關係，多僅存在於會計師未出具關鍵查核事項之企業，故研究支持關鍵查核事項之報導，可提供減損預測未來營業現金流量之資訊價值。此外，整體而言本研究發現，裁決性應計絕對值較高之企業，其減損預測未來營業現金流量之能力，顯著高於裁決性應計絕對值較低之企業。對未被出具關鍵查核事項之企業而言，其財報若是經由產業專家查核者，預期信用損失對未來營業現金流量之預測能力，顯著高於非產業專家查核之企業。惟若會計師已出具關鍵查核事項時，減損金額預測未來營業現金流量之能力，並不受產業專家與否之影響。

收入關鍵查核事項之首年價值攸關性

Thu, 26 Feb 2026 04:05:35 GMT

title: 收入關鍵查核事項之首年價值攸關性 abstract: 本文由價值攸關性角度，探討首年報導收入關鍵查核事項對投資決策之影響。於控制內生性效果後，發現2016年收入關鍵查核事項對我國上市櫃公司每股營收資訊具提升價值攸關性之效果，支持我國查核報告關鍵查核事項新制，於首年即提升財報資訊之決策有用性。進一步分析發現前述收入關鍵查核事項之價值攸關性係出現於公司規模大組、財報品質佳組、企業財務風險低組，會計師對客戶經濟依存度低組，顯示我國投資人對於收入關鍵查核事項之使用並非全盤接受，而具有過濾之理性能力。然而，本研究發現收入關鍵查核事項之價值攸關性呈現遞減之趨勢。本文除對目前研究結論尚分歧的關鍵查核事項議題，提出本土性實證證據外，也基於研究發現提出後續之研究建議。

獨立董事連結關係與查核會計師簽證網絡關係是否會影響企業之應計項目盈餘管理行為？

Thu, 26 Feb 2026 04:05:30 GMT

title: 獨立董事連結關係與查核會計師簽證網絡關係是否會影響企業之應計項目盈餘管理行為？ abstract: 過去研究多僅針對獨立董事個人或會計師個人為企業帶來之影響進行探討，而本文不侷限於「個人」，而是以人與人之間透過學習或工作經驗而產生之「連結關係」或「合作關係」作為探討主軸。本文旨在比較公司之內部監督職能—獨立董事的社會性連結關係，以及外部監督角色—查核會計師的簽證網絡關係，以探討此二各別關係及其交互作用對於企業在進行應計項目盈餘管理之影響。實證發現，總經理與獨立董事若存在專業連結，會允許公司進行向上之裁決性應計數；若進一步觀察會計師簽證網絡關係之交互作用，發現當總經理與獨立董事存在專業連結且主簽會計師之一階簽證網絡關係愈高時，愈不會允許公司調整盈餘向上。希冀透過本文之實證發現，提供實務界及政府主關機關等利害關係人，對於未來獨立董事之資格要件及獨立性品質之認定標準，以及查核會計師選任規範上，更多細微之思考方向。

董監事薪酬揭露方式對盈餘管理之影響

Thu, 26 Feb 2026 04:05:25 GMT

title: 董監事薪酬揭露方式對盈餘管理之影響 abstract: 本研究旨在探討不同的董監薪酬揭露方式及揭露金額是否會影響公司使用裁決性應計數及實質盈餘管理之程度。首先，觀察2006年及2007年強制揭露前，自願性個別揭露及彙總揭露之差異，探討董監事薪酬揭露愈透明是否會抑制管理階層操縱盈餘，再者以2008年至2018年強制揭露法規制定後，若皆在個別揭露下，相較於自願性揭露，依法強制揭露董監薪酬之公司，是否會有不同之盈餘管理程度。實證結果發現，強制規範制定前，相較於彙總揭露之公司，自願性個別揭露之公司，傾向使用向下之裁決性應計數，且當揭露金額愈大時，自願性個別揭露之公司也較不會透過過度生產之方式進行實質盈餘管理。此外，也發現相較於自願性個別揭露，2008年至2018年強制性個別揭露之公司，較會執行盈餘向上之裁決性應計數及透過放寬信用條件之方式管理盈餘，而較不會刪減裁決性費用，惟當揭露董監事之薪酬金額愈大時，由於裁決性應計數較易被察覺，公司反而傾向選擇透過過度生產之方式來管理盈餘。希冀透過本文實證結果，能提供董監事薪酬揭露規範之政策，是否影響企業管理盈餘之證據，以提供主管機關及企業利害關係人對於董監事薪酬揭露之方式及金額，對企業造成影響之判斷依據。

獨立董事異議是否會改變關鍵查核事項之價值攸關性?

Thu, 26 Feb 2026 04:05:21 GMT

title: 獨立董事異議是否會改變關鍵查核事項之價值攸關性? abstract: 本文旨在探討獨立董事異議，是否會影響公司被報導關鍵查核事項之更新性、項目數、項目平均字數與獨特性之價值攸關性。本研究並進一步分析公司在不同生命周期階段與是否設置審計委員會等因素，是否會改變前述價值攸關性之發現。實證發現，獨立董事反對意見與關鍵查核事項之更新性、項目數、項目平均字數與獨特性之交互作用，有較高之價值攸關性；代表市場投資人信任獨立董事之監督功能，故會給予關鍵查核事項報導正面的評價。再者，本文亦進一步發現，上述之結果是出現於經營穩定度較高及有設置審計委員會之樣本，而對於經營不確定性高或沒有設置審計委員會之公司，則無顯著之價值攸關性影響，顯示投資人仍會考量公司所屬之生命周期階段與公司治理良窳，以作為判斷獨立董事異議與關鍵查核事項指標之資訊價值。希冀透過本文之實證發現，能提供未來相關研究不同之思考方向。

公司治理評鑑系統是否存在示警功能?

Thu, 26 Feb 2026 04:05:13 GMT

title: 公司治理評鑑系統是否存在示警功能? abstract: 本研究旨在探討公司治理評鑑系統是否存在示警性的監督功能，實證結果發現，公司治理評鑑系統對進行應計項目盈餘管理及透過異常營業活動現金流量進行實質盈餘管理之企業具示警功能。本文也發現，由產業專家所查核之公司，評鑑系統的示警效果更為明顯，且評鑑系統對於不同企業生命週期之公司，其監督功能亦有所差異。由於應計項目盈餘管理具迴轉之特性，在審計產業專家查核下，對於營運風險較高之公司，評鑑系統對其調整前期盈餘，以使當期盈餘能符合盈餘目標之管理行為具示警功能；而對於營運穩定性較高之公司，評鑑系統對其將當期盈餘調整向下之應計項目盈餘管理也具示警功能。其他分析也發現，公司治理評鑑系統存在抑制公司次期異常營業活動現金流量使用程度之修正效果，顯見評鑑系統對於不同營運穩定度之公司具有評鑑等級差異之資訊價值。

Invisible footprints, visible insights: machine learning reveals Scope 3 emissions

Thu, 20 Nov 2025 04:05:22 GMT

title: Invisible footprints, visible insights: machine learning reveals Scope 3 emissions abstract: Introduction: Scope 3 greenhouse gas emissions are critical to firms’ carbon footprints yet are often difficult to quantify due to limited direct data, motivating predictive modeling approaches. Methods: We developed and compared four machine learning algorithms (K-nearest neighbors, random forest, AdaBoost, and XGBoost) to estimate corporate Scope 3 emissions using readily available financial and sustainability performance data. We leverage 10,449 listed firm-level data from 2014 to 2023, covering major industries such as semiconductor, steel, textile, and building materials, evaluating performance of each model by a held-out test set with metrics including R2, mean absolute percentage error (MAPE), and root mean squared logarithmic error (RMSLE). Results: XGBoost achieved the highest accuracy (R2 = 0.85, MAPE = 15%, RMSLE = 0.20), outperforming random forest (R2 = 0.80, MAPE = 20%) and AdaBoost (R2 = 0.78), while K-NN had the lowest accuracy (R2 = 0.60). The results demonstrate that ensemble tree-based models substantially improve Scope 3 emission prediction accuracy over simpler models. Discussion: Notably, random forest’s interpretable feature importance provided insight into key emission drivers with only a slight accuracy trade-off, highlighting the balance between predictive accuracy and model interpretability.

Exploring the Influence of Team-Based Learning on Self-Directed Learning and Team Dynamics in Large-Class General Education Courses

Mon, 22 Sep 2025 04:06:25 GMT

title: Exploring the Influence of Team-Based Learning on Self-Directed Learning and Team Dynamics in Large-Class General Education Courses abstract: Traditional lecture-based teaching often struggles to foster student engagement, active participation, and deep learning in large-class general education courses. As class sizes grow, students may become passive learners, limiting their ability to develop essential skills such as self-directed learning and teamwork. Innovative instructional strategies are needed to address these challenges and create a more interactive, student-centered learning environment. Team-Based Learning (TBL) has emerged as a practical pedagogical approach that promotes collaboration, critical thinking, and student accountability. This study investigates the influence of TBL on Self-Directed Learning (SDL) and Team Dynamics (TD) through a quasi-experimental design. One class was classified as the experimental group (TBL), while the other was classified as the control group (traditional lecture-based teaching). Data were analyzed using independent-samples one-way ANCOVA and the Johnson–Neyman method to examine the impacts of TBL on SDL and TD. The results indicate that the experimental group adopting TBL outperformed the control group in both SDL and TD. The ANCOVA results revealed that TBL had a significant positive impact on the self-monitoring factor of SDL after controlling for pre-test scores. Furthermore, the Johnson–Neyman analysis demonstrated that the effect of TBL varied across different pre-test levels, suggesting that the influence of TBL on SDL and TD was more pronounced under certain conditions. Overall, this study supports the effectiveness of TBL as a pedagogical strategy in large-class general education courses, highlighting its potential to enhance students’ SDL and TD. These findings provide valuable insights for future teaching practices and curriculum design, emphasizing the need for more interactive, student-centered learning approaches in higher education.

When Do Family Firms Plant Different New Trees? The Role of Family Firms and CSR Committees in Green Innovation

Fri, 19 Sep 2025 04:05:30 GMT

title: When Do Family Firms Plant Different New Trees? The Role of Family Firms and CSR Committees in Green Innovation abstract: The operating goals of family firms (FFs) typically include building both economic and socioemotional wealth. Innovation is increasingly recognized as a key source for the development and growth of family firms. From the multiple dimensions of socioemotional wealth (SEW), this research has focused on how family influences a particular type of innovation – green innovation – in family firms. Using 5,071 observations from among the listed firms in Taiwan over an eight-year period (2014–2021), we examined the relationships between FFs and green innovation. The results indicate that FFs are more likely to develop green innovation than their nonfamily counterparts. In particular, there are complicated effects within different types of FFs – control deviation family firms (CDFFs).

COVID-19下企業海外子公司之重要性是否會延長財報公告時間之落差？審計產業專家觀點

Wed, 30 Jul 2025 04:05:31 GMT

title: COVID-19下企業海外子公司之重要性是否會延長財報公告時間之落差？審計產業專家觀點 abstract: 本研究旨在探討相較於新冠疫情發生前，新冠疫情發生後，若企業有重要之海外子公司，是否在海外查核受限之情形下，會延長其財報公告時間之落差（較晚公告）。再者，相較於非審計產業專家，產業專家對於特定產業之查核知識與技巧，是否能有效透過其他替代查核程序且仍可維持其查核品質。實證結果發現，新冠疫情發生後，財報公告時間之落差縮短，可能原因為主管機關持續致力於縮短財報公告日期，期以與國際接軌。若進一步觀察新冠疫情與重要海外子公司之交互作用，則發現新冠疫情後擁有較多重要海外子公司的公司，確實會延長財報公告時間之落差，惟此結果僅發生在非產業專家查核之公司。本文亦進一步將重要海外子公司所屬地區分為大陸地區與非大陸地區，結果發現產業專家查核非大陸地區之重要海外子公司時，可顯著縮短財報公告之時間。本文之實證結果證實即使在新冠疫情的嚴峻考驗與限制下，產業專家仍能有效率地進行查核工作，縮短非大陸地區之財報查核。本文實證發現除提供台灣受新冠疫情影響之審計查核本土證據外，研究結果似可呼應主管機關所欲推行政策之落實。

集團企業整合策略、會計師簽證網絡關係與盈餘管理之關聯性

Wed, 30 Jul 2025 04:05:27 GMT

title: 集團企業整合策略、會計師簽證網絡關係與盈餘管理之關聯性 abstract: 本文旨在探討集團企業之組織型態差異是否存有不同的盈餘管理行為，並進一步觀察會計師簽證網絡關係之影響。實證發現，在四大之查核樣本中，發現相較於水平整合，垂直整合企業較會使用裁決性應計數進行盈餘向下之管理，且在主簽二階與副簽一階之迴歸結果，也發現垂直整合企業會透過過度生產之方式操作盈餘；在交乘項上，發現主簽簽證網絡能有效抑制垂直整合企業使用應計項目盈餘管理，且在四大查核之樣本中，發現若有較廣之會計師簽證網絡，能讓集團企業會計師充分發揮其查核知識與技能，能更進一步限制垂直整合企業進行過度生產之行為。

會計可比性與相對租稅規避：考量資訊環境及企業策略之角色

Wed, 30 Jul 2025 04:05:22 GMT

title: 會計可比性與相對租稅規避：考量資訊環境及企業策略之角色 abstract: 資訊來源如何影響到公司相對租稅規避行為是一重要但較少研究探討的議題。鑒於台灣資訊環境較為晦暗，本研究旨在檢測不同資訊來源對公司相對租稅規避行為的影響。實證結果顯示，公司會計可比性愈高，愈能縮小與同儕間租稅規避的差異程度，支持會計可比性有助於降低收集及處理同產業公司資訊成本之論點。此外，調節效果分析進一步發現，當公司所處的產業資訊環境較為豐富或公司與同儕採取類似企業策略時，會計可比性對公司相對租稅規避行為的影響效果愈強，但當公司董事會有連鎖董事時，會計可比性效果會被削弱。整體而言，本文研究結果指出會計可比性確實會影響經理人擬訂相對租稅規避決策，且影響的程度端視公司本身資訊環境的品質或是否與同儕採取類似策略而定。

關鍵查核事項特性之資訊內涵

Wed, 23 Jul 2025 04:05:24 GMT

title: 關鍵查核事項特性之資訊內涵 abstract: 本研究以盈餘反應係數及評價攸關性兩角度，探討關鍵查核事項（Key Audit Matters，簡稱 KAM）三項資訊特性（獨特性、更新性及明確性）之資訊內涵。根據我國2016至2021年不含金融業之上市櫃公司研究資料，本文發現投資者視KAM為一風險資訊，自盈餘反應係數之角度，KAM之獨特性及明確性會降低投資人對財報盈餘資訊之信任程度；自股價評價角度，KAM之獨特性與更新性會使投資者於決策時降低盈餘資訊之權重，轉而依賴淨值資訊。本文額外探討KAM所提及之財報附註與明確性之關係，發現該附註會使淨值之價值攸關性下降。此外，本研究將研究期間區分為新式查核報告實施初期(2016-2018)與近期(2019-2021)，發現KAM對盈餘反應係數之影響，會隨時間由獨特性轉為明確性；且KAM之三項資訊特性皆在初期對會計資訊之價值攸關性存在影響，然而僅獨特性及更新性之影響延續至近期。最後，本研究發現關鍵查核事項特性確實與企業風險指標具有一定關聯性。

COVID-19疫情影響下之大學體育課程遠距教學學習模式與滿意度之研究

Mon, 21 Apr 2025 04:05:18 GMT

title: COVID-19疫情影響下之大學體育課程遠距教學學習模式與滿意度之研究 abstract: 本研究是為了探討在面對COVID-19疫情的影響，大學體育課程遠距學習的實施模式。從學習者角度出發，了解大學生對於體育課程遠距學習之感受，並進一步探究不同學習模式間是否會有所差異。以北部某私立大學選修體育課程之學生為研究抽樣對象，以便利取樣方式於線上資料庫進行問卷發放，總計填答數量為1480份，扣除無效問卷後，有效回收問卷為1468份，有效回收率達99.19%。結果發現：一、體育課程遠距學習教學模式主要是以線上非同步為主（54.45%），其次為線上同步結合非同步（24.93%），最少為線上同步（19.62%）。在學習方法的部分，使用比例最多都是使用透過觀看影片，並且由學生同步或非同步操作的方式進行；二、體育課程遠距學習教學模式學習滿意度在課程內容、評量方式、學習方法及教學平臺使用的4個因素構面及總分部分，都是同步學習顯著優於線上非同步學習及線上同步結合非同步學習。

Exploring the role of physical literacy in the physical education of older adults in the post-COVID pandemic

Wed, 09 Apr 2025 04:05:10 GMT

title: Exploring the role of physical literacy in the physical education of older adults in the post-COVID pandemic abstract: The outbreak of COVID-19 has had a significant impact on various aspects of daily life, including physical activities (PAs) and health, leading to the introduction of online teaching and learning at all levels and fields, including sport and physical education (PE). Therefore, this research identified the pathways between the physical literacy (PL), self-efficacy (SE), intrinsic motivation (IM), and course satisfaction (SAT) of older adults in online sports course learning contexts. This research utilized convenience sampling methods to collect data from 60 surveys distributed to older adults participating in senior online sports courses at a university in Taiwan in 2021. Descriptive statistics, Pearson's correlation test, and hierarchical regression were used to analyze the data. The results indicated that PL is positively associated with IM, SE, and SAT. Furthermore, IM in sporting contexts is a potential mediator between PL and SAT. However, SE is not have significantly associated with the mediation between PL and IM. The findings of this research suggested that PL is directly related to SE and IM, and it's also associated with higher SAT through the state of IM in older adults. Therefore, it is essential to strengthen the PL of older adults and promote their continuous participation in PA behaviors actively, as this is an important indicator of healthy aging.

台灣IC設計產業公司治理、技術效率與利潤結構之攸關性研究

Thu, 20 Mar 2025 01:28:54 GMT

title: 台灣IC設計產業公司治理、技術效率與利潤結構之攸關性研究 abstract: 本文旨在探討台灣IC設計產業，公司治理對技術效率、市場結構與利潤之影響，並據以檢定X效率結構、結構－行為－績效、相對市場力量等三大假說。茲將實證結果歸納如下：(1)在140個有限樣本下，本文利用因素分析法，將四大構面之95個公司治理變數，萃取出19個關鍵變數；其中有12個會顯著影響技術無效率，而有9個會顯著衝擊IC設計廠商之市場占有率。(2)技術效率之提昇，可以顯著提昇資產報酬率、淨值報酬率及益本比，但市占率之提高僅能顯現在資產報酬率，而產業集中度則與獲利能力無顯著關聯；換言之，台灣IC設計產業支持X效率結構與相對市場力量假說，但並未支持結構-行為-績效假說。(3)整體而言，台灣IC設計產業之公司治理機制，在董事會結構、控制權偏離、組織及人事穩定度、公平對待股東等構面，對獲利績效上皆呈正向樂觀表現；但在股權結構與財報透明度等二構面，則有必要再加強。

台灣IC產業公司治理與技術效率之攸關性研究

Thu, 20 Mar 2025 01:28:52 GMT

title: 台灣IC產業公司治理與技術效率之攸關性研究

資產減損與系統風險

Thu, 20 Mar 2025 01:28:49 GMT

title: 資產減損與系統風險 abstract: 財務會計準則公報第三十五號「資產減損之會計處理準則」（簡稱35號公報）係規範長期性資產基於非經常基礎進行之價值變動處理。資產依據可回收金額進行之價值減少與增加之認列，雖為價值攸關資訊之反映，然而，估計產生之衡量偏誤則降低資訊可靠性。當經過減損資訊攸關性與可靠性作用之後，是否對投資人具有決策有用性並降低系統風險，為本文探討問題。本文以2005年至2011年上市公司於35號公報實施後之系統風險變動進行比較，實證結果發現：（1）資產減損事件於35號公報實施後的系統風險高於未減損事件；（2）在損失事件控制下，迴轉利益事件皆較未減損事件具有較高之系統風險，迴轉利益金額亦有同樣反應；（3）在有形資產減損事件控制下，無形資產減損事件之系統風險並未有不同於未減損事件，而無形資產減損金額亦是。

權益價值高估對具品牌聲譽會計師事務所之選擇與審計公費之影響

Thu, 20 Mar 2025 01:28:47 GMT

title: 權益價值高估對具品牌聲譽會計師事務所之選擇與審計公費之影響 abstract: 本研究旨在驗證權益價值高估情形對具品牌聲譽會計師事務所之選擇與審計公費的影響。有關權益價值高估值之估計，係參考Rhodes-Kropf, Robinson, andViswanathan（2005）與Chi and Gupta（2009）所採之估計模式。實證研究結果發現，前期權益價值高估公司，次期愈可能由具品牌聲譽會計師事務所查核簽證且會被收取較高之審計公費。

The Risk Implications of Valuation Methods for Long-Lived Assets

Thu, 20 Mar 2025 01:28:44 GMT

title: The Risk Implications of Valuation Methods for Long-Lived Assets abstract: This study examines whether firm managers' choice of valuation methods for long-lived assets between fair value and historical cost affects firm risk. Using a sample of 95 UK listed firms and 754 firm-year observations during the period of 2003 to 2010, we find evidence that, on average, fair value accounting for long-lived assets induces a higher level of systematic risk, relative to historical cost accounting in the pre-IFRS adoption period. In the post-IFRS adoption period, firms choosing fair value accounting have a higher level of positive changes in systematic risk than their counterparts using historical cost accounting. Overall, these findings imply that given a set of costly accounting standards, fair value accounting for non-financial assets needs further considerations.

企業社會責任績效對財務風險的影響

Thu, 20 Mar 2025 01:28:41 GMT

title: 企業社會責任績效對財務風險的影響 abstract: Since the UN Global Compact was proposed in 1999, entrepreneurs and institutions around the world have placed a steadily increasing emphasis on corporate social responsibility (CSR). Accompanying the increased levels of CSR reporting and activities, researchers raise questions regarding whether the aim of a firm's operations is always to maximize shareholder value regardless of other potential motivating factors, an assumption frequently stated in past literature. The present study infers that a firm with superior CSR performance experiences lower market risk and liquidity risk, from empirically assessing the effect of CSR performance on financial risk. The robustness test also finds that superior CSR performance reduces the cost of capital. Furthermore, the study documents that the performance of corporate governance activities increases the cost of capital. Although there is a positive association between corporate governance performance and the cost of capital, prior research suggests that the corporate governance dimension is distinct from other social and environmental dimensions of CSR. Therefore, if the study excludes the corporate governance dimension from CSR activities, the result supports the hypothesis that CSR performance, in sum, is negatively related to the cost of capital.

供應鏈聘任相同會計師對公司租稅規避程度之影響

Thu, 20 Mar 2025 01:28:37 GMT

title: 供應鏈聘任相同會計師對公司租稅規避程度之影響

董監事薪酬揭露方式對盈餘管理之影響

Mon, 09 Dec 2024 04:05:27 GMT

翻轉教室教學融入瑜伽課程對睡眠品質與幸福感之影響

Mon, 09 Dec 2024 04:05:19 GMT

title: 翻轉教室教學融入瑜伽課程對睡眠品質與幸福感之影響 abstract: 緒論：本研究旨在比較翻轉教室與傳統教學法在大學瑜伽課程中的應用效果，探討這兩種教學方法對學生的睡眠品質和幸福感的影響。方法：研究採用準實驗設計，116 名大學生被分為翻轉教室組和傳統教學組。進行為期18週的瑜伽課程，每週100分鐘。分別於第四週及第十七週使用匹茲堡睡眠品質量表 (PSQI) 和生活滿意度量表 (SWLS) 進行測量。結果：研究顯示相較於傳統教學組，翻轉教室組在睡眠品質和幸福感方面均有顯著改善。結論：翻轉教室教學方法應用在瑜伽課程可提升大學生的睡眠品質和幸福感。本研究為大學瑜伽課程的教學方法提供了關鍵的參考依據。

醫療財團法人的會計資訊品質特性

Mon, 25 Nov 2024 04:05:24 GMT

title: 醫療財團法人的會計資訊品質特性 abstract: 衛生福利部於2006年公告《醫療財團法人財務報告編製準則》供醫療財團法人遵循，本研究因而以申領健保點值超過六億元之大型醫療財團法人為樣本，檢視醫療財團法人於2005至2019年間之會計資訊品質及特性。實證結果發現整體樣本的醫務收入在研究期間呈現成長，且經營獲利穩定；然而在總額支付制度下非醫務利益為多數醫療財團法人餘絀之主要來源。多數樣本由大型會計師事務所查核，整體盈餘持續性佳。本研究進一步比較不同類型醫療財團法人之會計資訊品質特性，發現宗教型醫療財團法人舉債程度最低且短期償債能力最佳；投入在社會福利支出最多，但盈餘持續性較差；在醫療社會服務支出的盈餘管理程度最高，繳稅次數顯著最少。一般型醫療財團法人盈餘平穩化程度較宗教型高，但負債比率最高且短期償債能力較差。而企業型醫療財團法人財務結構、經營與獲利能力皆最佳，但餘絀中營運現金流量組成之盈餘持續性雖優於宗教型，但未優於一般型。整體而言，近年來各醫療財團法人的會計資訊品質在各界關注下已經明顯提升，尤以企業型最為明顯。本研究的結果可供主管機關、利害關係人及其他財務報表使用者參考。

台灣上市櫃公司股權結構與企業永續性之關聯性：並論產業與國際化之調節效果

Mon, 25 Nov 2024 04:05:17 GMT

title: 台灣上市櫃公司股權結構與企業永續性之關聯性：並論產業與國際化之調節效果 abstract: 本研究之目的在探討企業股權結構與企業永續性之關聯性，以及產業與國際化對此關聯性的調節效果。以2013年道瓊永續指數提名之台灣上市櫃企業為永續性企業，並進行樣本配對，共蒐集456筆資料，採用Logit迴歸分析方法檢定研究假說。研究結果指出外資股權、信託基金股權與企業永續性有正向關聯性，政府股權、散戶股權、董事股權與經理人股權則有負向關聯性，產業及國際化則對部分股權結構與企業永續性具有調節效果。本研究除了補充目前台灣企業永續性相關文獻外，亦對台灣實務界與政府主管機關在制定其投資決策時，提供參考價值。

公司治理與企業風險：股權結構與董事會特性之觀點

Mon, 09 Sep 2024 04:05:29 GMT

title: 公司治理與企業風險：股權結構與董事會特性之觀點 abstract: 本研究主要以公司治理之股權結構與董事會特性兩觀點，探討它們對台灣2008年至2021年上市櫃公司的企業風險之影響。我們分別以營運風險與財務風險捕捉企業風險，並以董事持股比、法人持股比與家族控制企業來代表股權結構；女性董事比、獨立董事比與董事會規模來代表董事會特性。研究結果發現，在台灣之上市櫃企業中，董事持股比越高，不論營運風險或財務風險都較高。法人持股比越高時，營運風險越高，但對財務風險則沒影響。若公司為家族企業，營運風險相對較低，而財務風險相對較高。女性董事對企業風險沒影響。獨立董事比越高時，企業風險則越高；董事會規模越大，財務風險則越小。研究貢獻除補充相關文獻外，亦提出公司治理對台灣企業之實務意涵，輔以實證數據，作為公司治理與企業風險未來研究參考。

財務報表審查方式對KY公司財務報表品質之影響

Tue, 03 Sep 2024 04:05:14 GMT

title: 財務報表審查方式對KY公司財務報表品質之影響

The Power of Choice: Examining How Selection Mechanisms Shape Decision-making in Online Community Engagement

Fri, 02 Aug 2024 04:05:26 GMT

title: The Power of Choice: Examining How Selection Mechanisms Shape Decision-making in Online Community Engagement abstract: The significance of online communities in our lives is indisputable. These communities take various forms, including social networking sites, brand communities, and virtual platforms, where individuals digitally connect and interact. This article suggests that users' perceptions and beliefs about online communities are shaped by multiple selection mechanisms, which significantly influence decision-making processes related to community participation. This article is supported by two studies, with the second study building upon the first. Study 1 retrospectively explores selection mechanisms by drawing from network theory, social capital theory, and motivation theory. Through principal component analysis, these mechanisms are identified and categorized as community selection mechanisms. In Study 2, the focus shifts to examining whether these mechanisms lead to differences in community engagement behaviors. These behaviors encompass intentions to continue participating, knowledge sharing, and electronic word-of-mouth (e-WOM). By comparing various communities based on their characteristics, the results reveal that each selection mechanism holds varying degrees of importance in influencing community engagement. For instance, content gratification is a key mechanism for the selection of professional and travel communities, but it lacks significance as a predictor for the game community. These findings not only advance our understanding of community selection mechanisms but also provides valuable insights for businesses looking to optimize their decision-making processes.

Super App on Demand: Exploring the Impact of Service Synergy on Willingness to Use a New Service

Thu, 01 Aug 2024 04:05:14 GMT

title: Super App on Demand: Exploring the Impact of Service Synergy on Willingness to Use a New Service abstract: People prefer managing diverse activities within a “Super App,” driving the need for additional services to monopolize users’ time continually. In advancing this emerging theme, we present a model integrating synergy and brand extension theories to deepen the understanding, from the user’s perspective, of how an established super app (LINE) influences the launch of a new service (LINE Shopping). Focusing on their unique synergy, a phenomenon absent in single-purpose apps, we introduce the novel concept of expected service synergy. We establish five enabler-synergy linkages and one synergy-use linkage, empirically supporting all the hypotheses with survey data from 814 LINE users. Finally, enablers associated with LINE (perceived external prestige and brand competence), LINE Shopping (complementarity and compatibility), and their relationship (perceived fit) significantly contribute to expected service synergy. This synergy is crucial in motivating users’ willingness to utilize LINE Shopping. Our findings offer actionable guidelines for super app practitioners and researchers.

DSpace collection: 期刊論文

ESG 績效是否能降低企業之債務與權益資金成本？ 企業生命週期觀點

Do executive or industry expert auditors matter for new clients? Evidence from the business life cycle

ESG績效是否能降低企業之債務與權益資金成本？企業生命週期觀點

受控外國公司法規對公司股價、 投資決策及利潤重新配置之影響

Gender differences in sleep behaviors under China's universal two-child policy

A specific role of village doctors in reducing disparities: a quantile regression analysis of end-of-life medical care

公司治理評鑑系統是否存在示警功能？

獨立董事與經營階層間之社會性連結是否影響董事會監督效能？

Do the legal and expert power of auditors enhance financial statement comparability? Evidence from audit fee premiums in Taiwan

Does the Auditor Certification Network Influence Fee Competition for New Clients? Perspective on the Industrial Relatedness of Corporate Groups

資產減損及關鍵查核事項對未來現金流量預測之影響

收入關鍵查核事項之首年價值攸關性

獨立董事連結關係與查核會計師簽證網絡關係是否會影響企業之應計項目盈餘管理行為？

董監事薪酬揭露方式對盈餘管理之影響

獨立董事異議是否會改變關鍵查核事項之價值攸關性?

公司治理評鑑系統是否存在示警功能?

Invisible footprints, visible insights: machine learning reveals Scope 3 emissions

Exploring the Influence of Team-Based Learning on Self-Directed Learning and Team Dynamics in Large-Class General Education Courses

When Do Family Firms Plant Different New Trees? The Role of Family Firms and CSR Committees in Green Innovation

COVID-19下企業海外子公司之重要性是否會延長財報公告時間之落差？審計產業專家觀點

集團企業整合策略、會計師簽證網絡關係與 盈餘管理之關聯性

會計可比性與相對租稅規避： 考量資訊環境及企業策略之角色

關鍵查核事項特性之資訊內涵

COVID-19疫情影響下之大學體育課程遠距教學學習模式與滿意度之研究

Exploring the role of physical literacy in the physical education of older adults in the post-COVID pandemic

台灣IC設計產業公司治理、技術效率與利潤結構之攸關性研究

台灣IC產業公司治理與技術效率之攸關性研究

資產減損與系統風險

權益價值高估對具品牌聲譽會計師事務所之選擇與審計公費之影響

The Risk Implications of Valuation Methods for Long-Lived Assets

企業社會責任績效對財務風險的影響

供應鏈聘任相同會計師對公司租稅規避程度之影響

董監事薪酬揭露方式對盈餘管理之影響

翻轉教室教學融入瑜伽課程對睡眠品質與幸福感之影響

醫療財團法人的會計資訊品質特性

台灣上市櫃公司股權結構與企業永續性之關聯性：並論產業與國際化之調節效果

公司治理與企業風險：股權結構與董事會特性之觀點

財務報表審查方式對KY公司財務報表品質之影響

The Power of Choice: Examining How Selection Mechanisms Shape Decision-making in Online Community Engagement

Super App on Demand: Exploring the Impact of Service Synergy on Willingness to Use a New Service

ESG 績效是否能降低企業之債務與權益資金成本？企業生命週期觀點

受控外國公司法規對公司股價、投資決策及利潤重新配置之影響

集團企業整合策略、會計師簽證網絡關係與盈餘管理之關聯性

會計可比性與相對租稅規避：考量資訊環境及企業策略之角色