Please use this identifier to cite or link to this item: http://hdl.handle.net/11455/98032
標題: 金融業董事會特性與績效之關聯性
The Relationship between Board Characteristics and Performance in Financial Industry
作者: 許于珊
Yu-Shan Hsu
關鍵字: 公司治理;董事會特性;公司績效;corporate governance;board characteristics;corporate performance
摘要: 
董事會在公司治理當中扮演極其重要的角色,其組成與運作機制與成效亦是管理實務、學術界與主管當局一直關心的議題。近年來金融業弊案頻傳,其中包括兆豐案、慶富案與永豐金弊案等弊案,金融業者監守自盜、掏空、超貸、詐貸或是洗錢,皆可說明其內控與風管機制失靈,這也使得公司治理議題再次受到重視,合格的董事會監督與健全的風險管理顯得非常重要。而公司治理也是金融業所探討之重要議題。
故本研究旨在了解台灣金融業董事會特性與績效的關聯性,探討董事會人數、獨立董事比率、大股東持股比率、功能性委員會設置、財務專業比率、單一家族主導以及出席率對其績效的影響。研究樣本期間為2008年至2016年,本研究控制了資產總額、股東權益比率、法人持股比率、董事兼任經理人比率、營收成長率、公司成立時間與上一年度資產報酬率(股東權益報酬率),並設立了時間與業務性質之虛擬變數以增強研究結果之穩健性。本研究結果顯示,財務專家比率愈高,則其績效愈差;設置薪酬委員會,其績效佳;集團法人董監持股比率與大股東持股比率愈高,則其績效愈差。

The board of directors plays an important role in corporate governance. Its composition and operating mechanism and effectiveness are also topics in practice, academia, and authorities. In recent years, there have been many cases of financial frauds in the financial industry including the cases of Mega, Qingfu, and SinoPac Holdings. The embezzlement, misappropriating, loan fraud, over-loan, and money laundering of financial institution could be explained that the failure of its internal control and risk management mechanisms. The issue of corporate governance has been gradually emphasized. Qualified board supervision and sound risk management are very important. In financial industry, corporate governance is also an important issue.

Therefore, this study focuses on the relationship between the board characteristics and performance of financial industry in Taiwan and examines whether the number of board members, the ratio of independent directors, the ratio of major shareholders, the setting of functional committees, the ratio of financial expertise, the family leader, and the attendance rate affect performance. The sample period of the study is from 2008 to 2016. This study controls total assets, shareholder equity ratio, the ratio of artificial person shareholding, directors managers ratio, revenue growth rate, firm age, and return on assets (return on equity) for the previous year, and create dummy variables of time and business to enhance the robustness of research results.

There are three main findings of the study results. The higher ratio of financial expertise, the worse performance. The performance of the firms setting compensation committee are good. The higher ratio of group board shareholding, the worse performance.
URI: http://hdl.handle.net/11455/98032
Rights: 同意授權瀏覽/列印電子全文服務,2021-08-13起公開。
Appears in Collections:財務金融學系所

Files in This Item:
File SizeFormat Existing users please Login
nchu-107-7105021029-1.pdf673.1 kBAdobe PDFThis file is only available in the university internal network    Request a copy
Show full item record
 

Google ScholarTM

Check


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