碩士 / 國立雲林科技大學 / 會計系研究所 / 100 / Under the trends of globalization and deregulation, the Executive Yuan have passed or revised many regulations for foreign companies to be listed on Taiwan Stock Exchange. The main purpose is to expand the stock market globally.
This research takes a qualitative and data analysis approach and tries to find out the advantages and disadvantages for firms issuing Taiwan Depositary Receipt (TDRs) and analyses the financial disclosures of these firms.
This study suggests that compared with local listed companies, for overseas companies seeking to issue TDR, the following aspects are fair: the examination system for applying the first type listing, the governance mechanism and the mechanism of market transactions oversight. However the regulations in financial disclosure and the governance mechanism for the second type listing companies are not tight enough, especially for high technology companies. It is recommended that the regulations should be consistent and the education of investors should be enforced. In addition the transparency of financial disclosure should be enhanced to reduce possible law suits.
| Identifer | oai:union.ndltd.org:TW/100YUNT5385003 |
| Date | January 2012 |
| Creators | Ming-ching Tsai, 蔡明青 |
| Contributors | Dr. Yu-chih Lin, 林有志 |
| Source Sets | National Digital Library of Theses and Dissertations in Taiwan |
| Language | zh-TW |
| Detected Language | English |
| Type | 學位論文 ; thesis |
| Format | 98 |
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