English  |  正體中文  |  简体中文  |  Items with full text/Total items : 889/889 (100%)
Visitors : 14664433      Online Users : 18
RC Version 7.0 © 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
    Please use this identifier to cite or link to this item: http://ccur.lib.ccu.edu.tw/handle/A095B0000Q/689

    Title: 法人說明會影音資訊與資金成本之關聯性;The Association between Video Conference Call and the Cost of Capital
    Authors: 林佳慧;LIN, CHIA-HUEI
    Contributors: 會計與資訊科技研究所
    Keywords: 法人說明會;負債資金成本;資訊揭露;Conference Calls;Costs of Debt Capital;Information Disclosure
    Date: 2017
    Issue Date: 2019-07-17
    Publisher: 會計與資訊科技研究所
    Abstract: 近年來,越來越多上市櫃公司藉由召開法說會揭露增額資訊,並作為與市場參與者重要的溝通平台。我國主管機關金管會修訂法規,自2013年6月起上市櫃公司於國內自辦法?會須上傳影音檔案至網路,使得法說會資訊更為公開且即時,亦為債權人評估授信之參考依據。本研究以2013年6月至2015年年底上市公司自辦法說會影音資訊為研究對象,探討其法說會特徵(法說會的時間長度、用詞、公司參與人數及問題數),是否會對負債資金成本造成影響。實證結果發現法說會用詞越樂觀,負債資金成本越高。
    Recently, more and more listed companies hold conference calls to disclose additional information and create a sighnificant communicate platform with market participants. Taiwan Financial Supervisory Commission(FSC) revise the law to mandatory require the listed companies holing conference calls to upload their video conference call on the internet. Therefore, the information of conference call becomes more instantaneous and transparent; as well as providing references for the credit assessments. In this study, we make the voluntary vedio conference call of listed companies from June 2013 to the end of 2015 be the subjects. The purpose of this study is to explore whether the features of conference call affect cost of debt capital. We find that companies with the more positive tone in the conference call are associated with higher costs of debt capital.
    Appears in Collections:[會計與資訊科技研究所] 學位論文

    Files in This Item:

    File Description SizeFormat

    All items in CCUR are protected by copyright, with all rights reserved.

    版權聲明 © 國立中正大學圖書館網頁內容著作權屬國立中正大學圖書館


    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - Feedback