The Effect of Directors and Officers Liability Insurance and Accountant Industry Specialists on Cost of Capital
碩士 === 靜宜大學 === 會計學系 === 103 === This study investigated the industry audit specialists and liability insurance for directors and supervisors affect the cost of capital, it is listed here for 2008 to 2012 in the cabinet for the company to explore (Excluding the financial sector, etc.) and establish...
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ndltd-TW-102PU0003850172015-10-14T00:23:51Z http://ndltd.ncl.edu.tw/handle/62712486686960050850 The Effect of Directors and Officers Liability Insurance and Accountant Industry Specialists on Cost of Capital 董監事責任險與產業審計專家對資金成本的影響 Huang, Sheng-Fen 黃聖芬 碩士 靜宜大學 會計學系 103 This study investigated the industry audit specialists and liability insurance for directors and supervisors affect the cost of capital, it is listed here for 2008 to 2012 in the cabinet for the company to explore (Excluding the financial sector, etc.) and establish two hypotheses. The first goal, when the insured directors and supervisors of the greater amount of insurance liability insurance for the cost of debt and equity capital required by the Company will be relatively reduced; company is to have experts in the case of audit checks can cost the company money another purpose is to explore the decline. In fact, empirical results of the company after the insured or the insured amount increases, the more the cost of capital to pay debt, or pay a smaller equity cost of capital; addition to the selection of experts to audit the assets to measure the cost of capital will result in liability company to be paid more high, others are not affected. Yung, I-Lou 樓雍儀 2015 學位論文 ; thesis 59 zh-TW |
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碩士 === 靜宜大學 === 會計學系 === 103 === This study investigated the industry audit specialists and liability insurance for directors and supervisors affect the cost of capital, it is listed here for 2008 to 2012 in the cabinet for the company to explore (Excluding the financial sector, etc.) and establish two hypotheses. The first goal, when the insured directors and supervisors of the greater amount of insurance liability insurance for the cost of debt and equity capital required by the Company will be relatively reduced; company is to have experts in the case of audit checks can cost the company money another purpose is to explore the decline. In fact, empirical results of the company after the insured or the insured amount increases, the more the cost of capital to pay debt, or pay a smaller equity cost of capital; addition to the selection of experts to audit the assets to measure the cost of capital will result in liability company to be paid more high, others are not affected.
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author2 |
Yung, I-Lou |
author_facet |
Yung, I-Lou Huang, Sheng-Fen 黃聖芬 |
author |
Huang, Sheng-Fen 黃聖芬 |
spellingShingle |
Huang, Sheng-Fen 黃聖芬 The Effect of Directors and Officers Liability Insurance and Accountant Industry Specialists on Cost of Capital |
author_sort |
Huang, Sheng-Fen |
title |
The Effect of Directors and Officers Liability Insurance and Accountant Industry Specialists on Cost of Capital |
title_short |
The Effect of Directors and Officers Liability Insurance and Accountant Industry Specialists on Cost of Capital |
title_full |
The Effect of Directors and Officers Liability Insurance and Accountant Industry Specialists on Cost of Capital |
title_fullStr |
The Effect of Directors and Officers Liability Insurance and Accountant Industry Specialists on Cost of Capital |
title_full_unstemmed |
The Effect of Directors and Officers Liability Insurance and Accountant Industry Specialists on Cost of Capital |
title_sort |
effect of directors and officers liability insurance and accountant industry specialists on cost of capital |
publishDate |
2015 |
url |
http://ndltd.ncl.edu.tw/handle/62712486686960050850 |
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