Please use this identifier to cite or link to this item: http://hdl.handle.net/11455/18842
標題: 公司治理與創新活動之關聯性研究-以企業成長階段論析
The Association between Corporate Governance and Innovation Activity: A Test of the Business Growth Stage
作者: 葉家甄
Yeh, Chia-Chen
關鍵字: Corporate Governance;公司治理;Patent;Business Growth Stage;專利權;企業成長階段
出版社: 會計學研究所
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摘要: 
近年來,一連串舞弊案件的發生,使公司治理機制的議題越來越受到重視。而商業環境的快速改變,使企業必須進行創新活動以維持競爭優勢。因此本研究試圖探討公司治理機制良窳,對於創新活動產出是否會有影響,並進一步探討在企業成長階段中,公司治理與創新活動之間的關係。
本研究以2006年至2010年間上市櫃電子公司作實證研究。實證結果發現在不考慮企業成長階段下,董事長兼任總經理與創新活動呈顯著負向關聯性;管理者持股比例、機構法人持股比例與創新活動呈顯著正向關聯性;而獨立董事席次比例與創新活動則無顯著關係。而在考慮企業成長階段下,董事長兼任總經理、管理者持股比例與創新活動具有顯著關聯性;而獨立董事席次比例、機構法人持股比例與創新活動之關聯性則不受企業成長階段所影響。

In recent years, the occurrence of a series of fraud cases let the issues of corporate governance mechanisms get more and more attention. The rapidly changing business environment let the enterprises must carry out innovation activities in order to maintain the competitive edge. This study attempts to explore whether the virtue or vice of corporate governance mechanisms have an impact on the output of innovation activities, and to further explore the relationship between corporate governance and innovation activities in the business growth stage.
In this study, we listed the electronic companies from 2006 to 2010 for empirical research. The empirical results show that without considering the business growth stage, the director also served as a manager and innovation activities show a significant negative correlation; the proportion of managerial ownerships and institutional ownerships show a significant positive correlation with innovation activities; no significant relationship between the proportion of independent directors and innovation activities. In considering the business growth stage, the director also served as a manager and the proportion of managerial ownerships have a significant correlation with innovation activities. However, the relevance between the proportion of independent directors and institutional ownerships and innovation activities aren't subject to the business growth stage.
URI: http://hdl.handle.net/11455/18842
其他識別: U0005-1806201202154900
Appears in Collections:會計學系所

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