十大股東關係人對公司價值之影響

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Please use this identifier to cite or link to this item: https://tkuir.lib.tku.edu.tw/dspace/handle/987654321/105317

Title:	十大股東關係人對公司價值之影響
Other Titles:	The impact of the top 10 shareholder-stakeholders on firm value
Authors:	麻琬琳;Ma, Wan-Lin
Contributors:	淡江大學管理科學學系企業經營碩士在職專班倪衍森;Ni, Yen-Sen
Keywords:	公司價值;股東關係人;自願性揭露;firm value;Information transparency;Shareholder-stakeholders
Date:	2015
Issue Date:	2016-01-22 14:53:05 (UTC+8)
Abstract:	本研究探討十大股東間有較高密切關係的企業是否是值得投資的標的，本研究以台灣以2010年至2013年台灣上市公司為樣本來進行實證研究，並有以下重要發現，其一為十大股東關係有關係比率越高的公司反而會降低其公司價值；其二、十大股東持股比率對公司價值並無顯著性影響，其三、自願性揭露十大股東相互關係的企業，並無較高之公司價值。 This study explores whether the firms with close relationship among top ten shareholders would have higher firm values. By employing the firms listed in Taiwan Stock Exchange over the period 2010-2013, we reveal several important findings as shown below. First, the firms with higher close relationships among top ten shareholders might not enhance firm value. Second, the firms with higher top ten shareholders ratio would not have higher firm value. Third, the firms disclosing the relationship among top ten shareholders, on the contrary, weaken firm value.
Appears in Collections:	[Department of Management Sciences] Thesis

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