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研究生:胡秀琴
研究生(外文):HU,SHIU-CHIN
論文名稱:董監事責任險、全球金融風暴和企業財務績效:台灣公司的實證研究
論文名稱(外文):D&O Insurance, the Global Financial Crisis, and Firm Financial Performance: Evidence from Taiwanese Firms
指導教授:李明德李明德引用關係
指導教授(外文):LEE,MING-TE
口試委員:丘邦翰史雅男
口試委員(外文):QIU,BANG-HANSHI,YA-NAN
口試日期:2016-12-22
學位類別:碩士
校院名稱:銘傳大學
系所名稱:會計學系碩士在職專班
學門:商業及管理學門
學類:會計學類
論文種類:學術論文
論文出版年:2017
畢業學年度:105
語文別:中文
論文頁數:53
中文關鍵詞:D&O保險財務績效臺灣全球金融風暴
外文關鍵詞:Directors' and officers' (D&O) insuranceFinancial performanceTaiwanglobal financial crisis
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本研究在檢測董監事責任險對於企業財務績效的影響。亦檢視全球金融風暴對於董監事責任險和企業財務績效關聯性的影響。實證研究發現,董監事責任險和企業財務績效無顯著關聯性。然而,於全球金融風暴期間,董監事責任險保險金額對於企業財務績效有負向影響。而相對於無投保董監事責任險公司,投保董監事責任險公司對於企業財務績效亦無明顯的影響。此外,總資產報酬率、研發支出率、長期負債比率、固定資產比率及營收成長率對於企業財務績效皆有明顯影響。
This paper investigates the effect of directors and officers liability insurance (D&O insurance) on firm financial performance. The empirical results show that D&O insurance is not significantly associated with Taiwanese firm financial performance. However, D&O insurance coverage is significantly and negatively associated with financial performance in Taiwan during the global financial crisis. While firms with D&O insurance do not significantly higher financial performance than those without D&O insurance. In addition, return on assets, R&D ratio, fixed asset ratio, and sales growth rate have all significant effect on financial performance in Taiwanese firms.
目錄 I
圖目錄 II
表目錄 III
第一章 緒論 1
第一節 研究動機 1
第二節 研究目的 2
第三節 研究貢獻 2
第四節 論文架構與研究流程 3
第二章 文獻回顧 5
第一節 董監事責任險之文獻探討 5
第二節 財務績效之文獻探討 9
第三節 董監保險與公司治理對財務績效影響之文獻探討 12
第三章 研究方法 16
第一節 研究期間與資料來源 16
第二節 模型建立與變數定義 16
第四章 實證結果分析 22
第一節 敘述性統計 22
第二節 相關係數分析 25
第三節 迴歸結果 30
第五章 額外分析 36
第六章 結論與建議 40
參考文獻 41

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