家族企業短視研發投資行為之探討

THUIR > College of Management > Department of Accounting > Master's Theses > Item 310901/1479

Please use this identifier to cite or link to this item: http://140.128.103.80:8080/handle/310901/1479

Title:	家族企業短視研發投資行為之探討
Other Titles:	The Myopic R&D Investment Behavior of Family Firms
Authors:	蔡宛婷 Tsai, Wan-Ting
Contributors:	黃政仁 Huang, Cheng-Jen 東海大學會計學系
Keywords:	家族企業;短視行為;盈餘管理;研發投資 family firm;managerial myopia;earnings management;R&D investment
Date:	2009
Issue Date:	2011-02-25T02:24:11Z (UTC)
Abstract:	研究與發展活動乃為提升企業競爭力與促進公司永續經營之有效途徑，而台灣多數為家族企業，其獨特的特質可能使公司治理環境與非家族企業有所不同。因此，本研究主要以家族企業為對象，藉由延伸權益代理理論與核心代理理論，深入瞭解家族企業與短視研發投資行為之關係。此外，本研究更進一步檢驗家族企業未來股權變動對其短視研發投資行為之影響。實證結果發現家族企業（相較於非家族企業）較不會為了達成短期盈餘目標進而縮減研發支出。 Research and development activities are an effective way to enhance competitiveness and promote long-term operation performance for the companies. In Taiwan, most firms are family businesses, and their unique characteristics are likely to make corporate governance environment different from non-family businesses. Therefore, this study investigates how the characteristics of family firms affect the behavior of managerial myopia. This study further examines the relation between future change of family ownership and behavior of managerial myopia. Empirical results indicate that family firms (compared to non-family firms) are less likely to reduce investment in research and development to meet short-term goals.
Appears in Collections:	[Department of Accounting ] Master's Theses

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