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dc.contributorShih-Yu Chouen_US
dc.contributorShu-Ming Hsuen_US
dc.contributor.advisorChin-Shien Linen_US
dc.contributor.authorLin, Chieh-Shengen_US
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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.subjectEnterprise Risk Managementen_US
dc.subjectorganization slacken_US
dc.titleExploring the Moderating Effect of Organizational Slack on the Relationship between Enterprise Risk Management and Firm Performanceen_US
dc.typeThesis and Dissertationzh_TW
item.openairetypeThesis and Dissertation-
item.fulltextno fulltext-
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