家族企業短視研發投資行為之探討

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题名:	家族企業短視研發投資行為之探討
其它题名:	The Myopic R&D Investment Behavior of Family Firms
作者:	蔡宛婷 Tsai, Wan-Ting
贡献者:	黃政仁 Huang, Cheng-Jen 東海大學會計學系
关键词:	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
日期:	2009
上传时间:	2011-02-25T02:24:11Z (UTC)
摘要:	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.
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