Please use this identifier to cite or link to this item: http://hdl.handle.net/11455/21277
DC FieldValueLanguage
dc.contributor周世玉zh_TW
dc.contributorShih-Yu Chouen_US
dc.contributor許書銘zh_TW
dc.contributorShu-Ming Hsuen_US
dc.contributor.advisor林金賢zh_TW
dc.contributor.advisorChin-Shien Linen_US
dc.contributor.authorLin, Chieh-Shengen_US
dc.contributor.author林介勝zh_TW
dc.contributor.other中興大學zh_TW
dc.date2012zh_TW
dc.date.accessioned2014-06-06T07:15:32Z-
dc.date.available2014-06-06T07:15:32Z-
dc.identifierU0005-2907201121312000zh_TW
dc.identifier.citation一、 中文文獻 桑國忠、曾文瑞、張靜怡 (1993)。風險管理能力與績效關聯性之研究-以台灣地 區海運承攬運送業為例,海運學報,17,33-58。 王曉鈴 (2010)。基於風險管理的內部控制建設,北京:電子工業出版社。 二、 英文文獻 Banker, R. D.,Datar, S., & Kaplan, R. S. (1989). Productivity measurement and management accounting. Journal of Accounting , Auditing and Finance, 4(4), 528-554. Barton, T.L., Shenkir, W.G., & Walker, P.L. (2002). Making Enterprise Risk Management Pay Off: How Leading Companies Implement Risk Management. Financial Times/Prentice Hall PTR., Upper Saddle River, NJ. Beasley, M. S., Clune, R., & Hermanson, D. R. (2005). Enterprise risk management: An empirical analysis of factors associated with the extent of implementation. Journal of Accounting and Public Policy, 24(6), 521-531. Bourgeois, L.J. III. (1981). On the measurement of organizational slack. Academy of management Review, 6 (1), 29-39. Bourgeois, L.J. III & Singh. J.V. (1983). Organizational slack and political behavior among top management teams. Academy of Management Proceedings: 43-47. Bourgeois, L.J. (1985). Strategic goals, perceived uncertainty, and economic performance in volatile environments. Academy of management Journal, 28 (3), 548-573. Cheng , J. L. C., & Kesner , I. F. (1997). Organizational slack and response to environmental shifts: The impact of resource allocation patterns. Journal of Management, 23(1), 1-18. Cohen, J., Krishnamoorthy, G., & Wright, A. (2006). Determinants of Weaknesses in internal control over financial reporting. Journal of Accounting Literature , 23 , 87–152. Cyert , R. M., & March , J. G. (1963). A behavioral theory of the firm. Englewood Cliffs, NJ: Prentice-Hal. Doyle, J., Ge, W., & McVay, S. (2007). Enterprise risk management and firm performance: a contingency perspective. Journal of Accounting and Economics, 44(1-2), 193-223. Duncan, R.B. (1972). Characteristic of organizational environments and perceived environmental uncertainty. Administrative Science Quarterly, 2 , 313-327. Francis, J., Lafond, R., Olsson, P.M., & Schipper, K. (2004). Cost of equity and earnings attributes. Accounting Review, 79(4), 967-1010. Galbraith, J. (1973). Designing complex organizations. Addison-Wesley. Ge, W., & McVay, S. (2005).The disclosure of material weaknesses in internal control control after the Sarbanes-Oxley Act. The Accounting Review , 19(3), 137-158. Geiger, S.W., & Cashen, L. H. (2002).A multidimensional examination of slack and its impact on innovation. Journal of Management Issues , 14(2), 68-84. Gordon, L. A., Loeb, M. P., & Tseng, C. Y. (2009). Enterprise risk management and firm performance: a contingency perspective. Journal of Accounting and Public Policy, 28(4), 301-327. Greve, H. R. (2003). A behavioral theory of R&D expenditures and innovations: evidence from shipbuilding. Academy of Management Journal, 46(6), 685–703. Hoyt, R.E., & Liebenberg, A.P. (2009). The value of enterprise risk management. Working Paper. Khandwalls, P. (1972). The effect of different types of competition on the use of management controls. Journal of Accounting Research, 10 (2), 275-285. Kiymaz, H. (2006). The impact of announced motives, financial distress, and industry affiliation on shareholders` wealth: evidence from large sell-offs. Quarterly Journal of Business and Economics, 45, 69–89. Kraatz, M. S., & Zajac, E. J. (2001). How organizational resources affect strategic change and performance in turbulent environments: theory and evidence. Organization Science, 12(5), 632-657. Lam, J., 2003. Enterprise Risk Management: From Incentives to Controls. John Wiley & Sons, Inc., Hoboken, New Jersey. Latham, S.F., & Braun, M.R. (2008). The performance implications of financial slack during economic recession and recovery: Observations from the software industry. Journal of management issues, 20, 30-50. Lindsay, W.M., & Rue, L.W. (1980). Impact of the organization environment on the long-range planning process: A contingency view. Academy of management Journal, 3, 385–404. Martinez, R., & Artz, K. (2006). An examination of firm slack and risk-taking in regulated deregulated airlines. Journal of Managerial Issues , 18 (1), 11–31. Merchant, K.A. (1981).The design of the corporate budgeting system: Influences on managerial behavior and performance. The Accounting Review, 1 (4), 813-829. Moeller, R.R. (2007). COSO Enterprise Risk Management: Understanding The New Integrated ERM Framework. John Wiley & Sons, Inc., Hoboken, New Jersey. Mohr, L. B. (1969). Determinants of innovation in organizations. American Political Science Review, 63, 111-126. Moses, O. D. (1992). Organizational slack and risk-taking behavior: tests of product pricing strategy. Journal of organizational change management, 5(3), 38-54. Nocco, B.W., & Stulz, R.M. (2006). Enterprise risk management: theory and practice. Journal of Applied Corporate Finance , 18 (4), 8–20. Nohria, N., & Gulati, R. (1996). Is slack good or bad for innovation? Academy of Management Journal, 39, 1245–1264. O`Brien, J.P. (2003).The capital structure implications of pursuing a strategy of innovation. Strategic Management Journal , 24 (5), 415–432 O`Keefe, T. B., King, R. D., & Gaver, K. M. (1994). Audit fees, industry specializayion, and complianve with GAAS reporting standards. Auditing, 13, 41-55 Palmer, T.B., &Wiseman, R.M. (1999). Decoupling risk taking from income stream uncertainty: a holistic model of risk. Strategic Management Journal, 20, 1037–1062. Pondy, L.R. (1967). Organizational conflict: concepts and models. Administrative Science Quaterly, 12, 296–320. Porter, M.E. (2008). The five competitive forces that shape strategy. Harvard Business Review, 86(1), 78–93. Sharfman, M., Wolf, G., Chase, R., & Tansik, D. (1988). Antecedents of organizational slack. Academy of Management Review, 13, 601-614. Sidhu, J. S., Commander. H. R., & Volberda, H. W. (2003). Measuring exploratiom orientation and its impact on innovation. Academy of Management Proceedings, D1–D7. Singh, J.V. (1986). Performance, slack, and risk taking in organizational decision making. Academy of Management Journal , 29(3), 562–585. Stulz, R.M. (1996). Rethinking risk management. Journal of Applied Corporate Finance , 9(3), 8–24. Sobel, P.J., & Reding, K.F. (2004). Aligning corporate governance with enterprise risk management. Management Accounting Quarterly , 5 (2). Tan, J., & Peng, M.W. (2003). Organizational slack and firm performance during economic transitions: two studies from an emerging economy. Strategic Management Journal, 24, 1249–1263. Thompson, J. D. (1967). Organizations in action. McGraw Hill, New York. Tseng, C. Y. (2007). Internal control, enterprise risk management, and firm performance. (Doctoral dissertation, University of Maryland, 2007). Tufano, P. (1996). Who manages risk? An empirical examination of risk management pratices in the gold mining industry. Journal of Finance , 51(4), 1097–1137. Vause, B. (2009). Guide to Analysis Companies. Bloomberg Press. com., Lexington Avenue, New York. Williamson, O. E. (1964). The Economics of Discretionary Behvior: Managerial Objectives in a Theory of the Firm.Engelwood Cliffts, NJ: Prentice-Hall. Avenue, New York.zh_TW
dc.identifier.urihttp://hdl.handle.net/11455/21277-
dc.description.abstractThe purpose of this study was to understand the influence of enterprise risk management on firm performance and if the extent between implementation of enterprise risk management and performance had significant enhancement or weakening effect when three organization slack (available slack, recoverable slack and potential slack) jointed the model to become moderators. This study used purposive sampling to collect all OTC`s electronics industry from Taiwan Economic Journal Database (TEJ). According with the name of the TSE new industry classification was divided into eight sub-industries, namely semiconductor, computer and peripherals, optoelectronics, communications network industry, electronic components, electronic access industry, information services and other electronics. The findings of the present study were as followed: without considering the organization slacks as moderators, using the Enterprise Risk Management Index (ERMI) which are formed by COSO`s four strategic objectives (strategy, operation, reporting, compliance) and corporate performance has a significant positive relationship. To join the three different types of slack for moderators, only the available slack between the ERMI and corporate performance had a significant positive moderating effect, the recoverable slack and potential slack were showed no significant moderating effects.en_US
dc.description.abstract本研究的目的是為了解企業風險管理對公司績效的影響以及將三種組織餘裕(可獲得的餘裕、可回復的餘裕、潛在的餘裕)加入成為調節變數後是否會對企業風險管理執行程度與績效之間有顯著的強化或弱化效果。 本研究資料來源為台灣經濟新報資料庫(TEJ)中的所有上市上櫃的電子產業,將其依照TSE新產業名稱的分類又分為八個子產業,分別是半導體、電腦及週邊、光電業、通訊網路業、電子零組件、電子通路業、資訊服務業以及其它電子業,進行2009年的資料分析。 研究結果顯示:不考慮組織餘裕作為調節變數下,採用COSO的四個策略目標(策略、營運、報導、遵守)所建構而成的企業風險管理指標(Enterprise Risk Management Index; ERMI)與公司績效有顯著的正向關係。而加入三種不同類型的餘裕作調節變數後,只有可獲得的餘裕在ERMI與公司績效間有顯著的正向調節效果,可回復的餘裕與潛在的餘裕皆無顯著的調節效果。zh_TW
dc.description.tableofcontents第一章 緒論 1 第一節 研究背景與動機 1 第二節 研究目的與問題 2 第三節 研究流程 3 第二章 文獻探討與假說發展 4 第一節 企業風險管理 4 第二節 組織餘裕 9 第三節 假說推導 10 第三章 實證研究 15 第一節 研究架構 15 第二節 研究對象與資料蒐集 15 第三節 變數操作型定義與衡量 16 第四章 研究結果 24 第一節 實證結果分析 24 第二節 研究討論與管理意涵 30 第五章 結論與建議 33 第一節 研究結論與貢獻 33 第二節 研究限制與建議 34 參考文獻 35 附錄 39 表目錄 表2-1 四種公司治理中的主要角色對風險管理的關係 8 表3-1 公司績效變數在TEJ中的欄位 16 表3-2 本研究的餘裕衡量方法 21 表4-1 敘述性統計與相關分析表 25 表4-2 ERMI對公司績效之迴歸分析 26 表4-3 可獲得的餘裕對ERMI與公司績效間之調節效果 27 表4-4 可回復的餘裕對ERMI與公司績效間之調節效果 29 表4-5 潛在的餘裕對ERMI與公司績效間之調節效果 30 表4-6 假設驗證結果一覽表 30 圖目錄 圖1-1本研究之研究流程 3 圖2-1 Paul and Kurt所整理之企業風險管理整合架構 7 圖3-1本研究之研究架構 15 圖4-1可獲得的餘裕與ERMI對公司績效之交互作用圖 28zh_TW
dc.language.isoen_USzh_TW
dc.publisher企業管理學系所zh_TW
dc.relation.urihttp://www.airitilibrary.com/Publication/alDetailedMesh1?DocID=U0005-2907201121312000en_US
dc.subjectEnterprise Risk Managementen_US
dc.subject企業風險管理zh_TW
dc.subjectERMIen_US
dc.subjectCOSOen_US
dc.subjectorganization slacken_US
dc.subjectERMIzh_TW
dc.subjectCOSOzh_TW
dc.subject組織餘裕zh_TW
dc.titleExploring the Moderating Effect of Organizational Slack on the Relationship between Enterprise Risk Management and Firm Performanceen_US
dc.title企業風險管理與組織績效之關聯性探討-以組織餘裕為調節變數zh_TW
dc.typeThesis and Dissertationzh_TW
item.languageiso639-1en_US-
item.openairecristypehttp://purl.org/coar/resource_type/c_18cf-
item.cerifentitytypePublications-
item.openairetypeThesis and Dissertation-
item.fulltextno fulltext-
item.grantfulltextnone-
Appears in Collections:企業管理學系所
Show simple item record
 

Google ScholarTM

Check


Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.