會計主管異動與公司資訊內涵

黃劭彥; 邱安安; 陳珮甄

doi:10.30163/BR.201012.0002

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P21 - 49

Humanities > Geography & Area Studies
Social Sciences > Economics
Social Sciences > Finance & Accounting
Social Sciences > Management

DOI： 10.30163/BR

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會計主管異動與公司資訊內涵

Accounting Manager Turnover and Information Contents

黃劭彥(Shaio-Yan Huang) ；邱安安(An-An Chiu) ；陳珮甄(Pei-Chen Chen)

文大商管學報； 15卷2期 (2010 / 12 / 01) ， P21 - 49

繁體中文 DOI： 10.30163/BR.201012.0002

會計主管異動；資訊內涵；證交法修改；家族與非家族企業； Replacement of Accounting managers ； Information content ； Revision of Security Exchange Act ； Family and Nonfamily business

Abstract │ Reference (46) │ Times Cited (2) │ Altmetrics

Abstract 〈TOP〉

Parallel Abstract 〈TOP〉

In January 2006, authority revises and supplements the fourth item of Article 14 of the Security Exchange Act. It requires issuers, security firms, and accounting officers of stock exchange should have a certain qualification requirement and be in continuing professional development during the work period. Reports also point out many companies replace their accounting managers or financial managers before their financial crisis breaks out. Most current research papers focus on the impact on the company caused by the replacements of the senior managers. Few research papers stress on the impact on information content from the company caused by the replacements of accounting managers. This motivates us to learn more about how the replacements of the accounting managers affect shareholders' wealth.
In this paper, we divide replacements of accounting managers into voluntary and involuntary replacements to discuss the impacts of these two replacements on information content in family business and nonfamily business. We take replacements of accounting managers from listed companies in Taiwan during January 1, 2006 to January 31, 2007 for the sample to explore the relation between replacements of accounting managers and information content. The result shows when the reason of the voluntary replacement of accounting managers in family business is job rotation, it has positive impact on shareholders' wealth. When the reason of the involuntary replacement of accounting managers in family business is leaving their job because of violation of Security Exchange Act, it has negative impact on shareholders' wealth. When the reason of the involuntary replacement of accounting managers in nonfamily business is leaving their job, it has positive impact on shareholders' wealth.

Reference ( 46 ) 〈TOP〉

呂佳玲、林基煌(2008)。家族企業公司治理、併購策略與績效之探討。亞太經濟管理評論，11(2)，107-134。
連結：
林嬋娟、張哲嘉(2009)。董監事異常變動、家族企業與企業舞弊之關聯性。會計評論，48，1-33。
連結：
黃旭輝(2006)。經理人異動與股東財富效果。管理評論，25(1)，23-45。
連結：
楊朝旭、蔡柳卿(2003)。總經理更換與相對績效評估。人力資源管理學報，3(1)，63-80。
連結：
廖秀梅、李建然、吳祥華(2006)。董事會結構特性與公司績效關係之研究─兼論台灣家族企業因素的影響。東吳經濟商學學報，54，117-160。
連結：

Times Cited ( 2 ) 〈TOP〉

Altmetrics

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