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研究生:吳思琪
論文名稱:董事會多樣性對購買董監事及重要職員責任保險之影響
論文名稱(外文):The Impact of Board Diversity on the Purchase of Directors and Officers Liability Insurance
指導教授:林美鳳林美鳳引用關係
口試委員:林美鳳卓佳慶王泓達
口試日期:2019-06-18
學位類別:碩士
校院名稱:國立彰化師範大學
系所名稱:會計學系
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:2019
畢業學年度:107
語文別:中文
論文頁數:58
中文關鍵詞:董監事及重要職員責任保險董事會多樣性
外文關鍵詞:Directors and officers liability insuranceBoard diversity
相關次數:
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  • 評分評分:
  • 下載下載:0
  • 收藏至我的研究室書目清單書目收藏:1
從2016年樂陞案到2017年兆豐案都顯示,一旦企業發生醜聞或有金融犯罪時,往往被告的都是董監事,外界認為他們監督不周,造成投資人受損,也凸顯董監事的責任與風險非常高,進而使得董監事及重要職員責任保險(Directors and Officers Liability Insurance,D&O保險)再度受重視。過去研究指出投保D&O保險對公司而言可能存在監督效果和投機效果,研究結果並無一致定論,但就我國立法目的及2019年實施強制投保D&O保險的規定,可推論主管機關支持投保D&O保險對公司具監督效果,故本研究以投保D&O保險能提升公司治理對公司具監督效果為理論基礎。除了董事性別多樣性外,也以董事會教育程度、忙碌性、任期、具財務/會計/法律專長比例等,作為董事會多樣性指標,探討董事會多樣性對於是否投保D&O保險及投保金額之影響。實證結果發現董事平均教育程度越高、忙碌性越高會提升公司購買D&O保險,女性董事比率愈高及董事平均任期愈長較不會投保D&O保險。此外,董事會成員愈忙碌、教育程度及具財務/會計/法律專長比例越高,投保D&O保險金額較高。
The primary objective of this study is to examine the association between board diversity and the purchase of directors' and officers' liability insurance (D&O insurance) The empirical results show that the higher level of education and the higher the busyness are more likely to purchase of D&O insurance. However, the higher the ratio of female directors and the board member tenure longer are less likely to purchase of D&O insurance. In addition, the amount of insurance coverage are positively associated with board’s busyness, education level and financial/accounting/legal expertise.
摘要 I
Abstract II
致謝辭 III
目錄 IV
表目錄 V
圖目錄 VI
第一章 緒論 1
第一節 研究背景與動機 1
第二節 研究目的 4
第三節 研究架構與流程 5
第二章 文獻回顧與假說發展 7
第一節 董監事及重要職員責任保險 7
第二節 董事會多樣性 10
第三章 研究設計 17
第一節 研究樣本與資料來源 17
第二節 實證模型 17
第三節 變數定義與衡量 18
第四章 實證結果與分析 24
第一節 敘述性統計 24
第二節 相關性分析 32
第三節 董事會多樣性對董監事及重要職員責任保險購買的影響 35
第四節 董事會多樣性對董監事及重要職員責任保險金額的影響 38
第五節 敏感性分析 41
第五章 研究結論、限制與建議 49
第一節 研究結論 49
第二節 研究限制與建議 50
參考文獻 51
一、中文文獻 51
二、英文文獻 53
一、中文文獻
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