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    Please use this identifier to cite or link to this item: http://ccur.lib.ccu.edu.tw/handle/A095B0000Q/690

    Title: 第一上市企業與本國上市企業在法人說明會特徵上之不同;The Feature on Conference Call:First-listing Companies versus Domestic Companies
    Authors: 鄭博仁;CHENG, PO-JEN
    Contributors: 會計與資訊科技研究所
    Keywords: 第一上市;法人說明會;用詞語調;First listing foreign companies;Conference call;Tone
    Date: 2017
    Issue Date: 2019-07-17
    Publisher: 會計與資訊科技研究所
    Abstract: 本研究是探討外國企業來台第一上市與本國上市企業在法說會召開法說會時特徵的比較,可以讓使用者了解企業是否有想多揭露資訊,並讓管理階層與投資人做雙向互動,以及在表達公司財務及非財務資訊時的用詞傾向。實證結果發現外國企業很有意願的召開法人說明會,意圖與投資人搭起溝通的橋梁,並多次的提供這個資訊揭露的管道;法說會的特徵中,外國來台第一上市企業的高階管理階層在陳述時間上相對比較來得短而在語調上面外國第一上市企業則較我國企業來得較不積極正面;也發現目前來台第一上市的企業在召開法說會的意願及頻率上不具綁定假說的效果。
    This study compare the feature of the first listing foreign companies in Taiwan and the listed companies in the conference call. It could serve investors to know how the mangers of these companies interact with their information user, and their difference in expression of corporate finance and non-financial information tendencies during conference call.The empirical results found that foreign enterprises are willing to convene conference calls, intending to communicate with the investors, and providing the information. This study also found out foreign enterprises are more conservative to describe its financial performance and their future than domestic enterprises.The empirical results did not be in line with bonding theory to examine whether the governance mechanism effect enterprises’ willing to held conference calls.
    Appears in Collections:[會計與資訊科技研究所] 學位論文

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