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博碩士論文 etd-0708108-165223 詳細資訊
Title page for etd-0708108-165223
論文名稱
Title
人格特質對資本支出決策之影響-以風險知覺與責任感交互作用為例
The effect of manager’s personality traits to capital expenditure decision. The interaction of risk perception and felt responsibility as an example
系所名稱
Department
畢業學年期
Year, semester
語文別
Language
學位類別
Degree
頁數
Number of pages
75
研究生
Author
指導教授
Advisor
召集委員
Convenor
口試委員
Advisory Committee
口試日期
Date of Exam
2008-06-23
繳交日期
Date of Submission
2008-07-08
關鍵字
Keywords
資本支出、風險知覺、責任感
felt responsibility, capital expenditure, risk perception
統計
Statistics
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The thesis/dissertation has been browsed 5696 times, has been downloaded 0 times.
中文摘要
本研究探討台灣企業經理人資本資出決策時是否存在風險追求的沉沒成本效應;並依據展望理論及責任感理論,探討經理人人格特質與沉沒成本效應間的關係。除個別探討風險知覺及責任感對沉沒成本效應的影響外,並擴展先前文獻的主張,綜合分析兩者交互作用對沉沒成本效應的影響,對沉沒成本效應產生的原因提供更圓滿的解釋。本研究採實驗設計,並以201位台灣上市櫃公司經理人為樣本,並以調節迴歸模型檢測研究變數間的關係。實驗結果發現,風險知覺對沉沒成本效應的影響,必須在低責任感情境下才成立;且責任感對沉沒成本效應的影響,也需要在低風險知覺情境下才成立。此外本文根據研究結果提出管理之意涵。
Abstract
This study explores whether sunk cost effects exist among business managers in Taiwan. Based on the prospect theory and responsibility theory, we explored the impact of manager’s personality traits on sunk cost effects. Besides exploring the effects of risk perception and felt responsibility individually, we went further than previous studies by analyzing the impact of the interaction between the two on sunk cost effects, providing a more integrated explanation for the causes of sunk cost effects. We use experimental research method as research subjects. This study employed 201 managers in listed and OTC Taiwanese firms as subjects, and used moderated regressions to examine the relationship between the variables of interest. The results show that risk perception only affects sunk cost effects under low responsibility conditions; and responsibility only affects sunk cost effects under low risk perception conditions. We also provide the implication of this study.
目次 Table of Contents
誌謝 一
摘要 二
Abstract 三
目錄 五
圖次 七
表次 八
第一章 緒論 1
第一節 研究動機 1
第二節 研究目的 6
第三節 研究架構 7
第二章 文獻回顧及假說建立 9
第一節 資本支出水準與決策者繼續投資意願 9
第二節 風險知覺、資本支出水準與決策者繼續投資意願 11
第三節 責任感、沈沒成本效應與決策者繼續投資意願 16
第四節 責任感、風險知覺、沈沒成本效應與決策者繼續投資意願 18
第三章 研究設計 20
第一節 研究架構 20
第二節 研究設計 23
第三節 研究假設 26
第四節 研究對象及資料來源 27
第五節 變數的操作性定義與衡量 29
第六節 資料分析方法 31
第四章 實證結果與分析 39
第一節 風險知覺變數在沈沒成本效應之角色--中介模型分析 39
第二節 風險知覺變數在沈沒成本效應之角色--調節模型分析 42
第三節 責任感、沈沒成本水準及決策者繼續投資意願 47
第四節 風險知覺、責任感、沈沒成本水準及決策者繼續投資意願 48
第五節 不同責任感情境下,風險知覺的調節效果 49
第六節 不同風險知覺情境下,責任感的調節效果 51
第七節 小結:風險知覺在沈沒成本效應之角色 53
第八節 小結:風險知覺、責任感對沈沒成本效應之影響 55
第五章 結論與建議 55
第一節 結論與管理意涵 55
第二節 對學術界的貢 60
第三節 對實務界的建議 61
第四節 研究限制與對未來研究的建議 62
參考文獻 65
附錄(問卷) 67
參考文獻 References
參考文獻
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