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研究生:蔡佳真
研究生(外文):Chia-Jen Tsai
論文名稱:美國航空公司經營績效與公司治理關聯性之研究
論文名稱(外文):The Relationship between Airlines Performance and Corporate Governance in the US
指導教授:王維康王維康引用關係
指導教授(外文):Wei-Kang Wang
學位類別:碩士
校院名稱:元智大學
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:2009
畢業學年度:97
語文別:中文
論文頁數:63
中文關鍵詞:資料包絡分析法多變量分析截斷迴歸模型公司治理
外文關鍵詞:Data Envelopment Analysis、Multivariate analysis、Truncated-Regression、Corporate Governance
相關次數:
  • 被引用被引用:3
  • 點閱點閱:311
  • 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:0
本研究主要探討航空公司經營績效與公司治理之實證分析。首先,第一階段以資料包絡分析法(Data Envelopment Analysis,DEA)進行航空公司經營效率評估,藉由效率分解概念(Efficiency decomposition)探討投入與產出項對技術效率的貢獻程度,可知公司需要改善的地方而加以改善。為了進一步了解航空公司每一投入/產出對整體效率值貢獻的共同特徵與差異,本研究執行多變量分析中的集群分析 (Cluster Analysis) 和多元尺度分析(Multidimensional Scaling, MDS)。另外,在第二階段運用創新兩階段程序,即截斷迴歸模型(Truncated-Regression, TR),探究公司治理良窳對航空公司經營績效的影響。研究結果指出公司治理對航空公司的經營績效具有顯著影響,除了董事長兼任總經理,董事會規模與航空公司的經營績效呈顯著正相關; 開會次數、委員會數目及獨立董事席次與績效係呈顯著負相關。
This paper explores the relationship between the operating performance of airlines and corporate governance in the US. First, the study applies data envelopment analysis (DEA) to access the relative efficiency of the airlines, and explore contribution extent of inputs and outputs to technical efficiency using efficiency decomposition. It helps identify the weakness of airlines so that the efficiency can be improved. In order to further understand that common features and differences of each input / output contributes to the overall efficiency of airlines. The study uses Multivariate Analysis Technique including Cluster and Multidimensional Scaling to achieve the purpose. Second, the truncated-regression is applied to explore the corporate governance whether will affect the performances of airlines. The results indicate corporate governance have significant effect to performance and show that with the exception of CEO duality and the board size; the number of the board meetings, the number of the committees and the number of independent non-executive director have negative relationship with performance. Finally, the study proves the corporate governance play an important role in Airlines’ operating performance.
目錄


第一章 緒論 1
1.1 研究背景與動機 1
1.2 研究目的 4
1.3 研究架構與流程 5
第二章 文獻探討 7
2.1 航空公司目前現況 7
2.2 航空公司應用DEA之文獻 10
2.3 公司治理 13
2.4 公司治理與公司績效之相關文獻 18
第三章 研究設計 26
3.1 研究對象與資料選取 27
3.2 資料包絡分析法 ( Data Envelopment Analysis , DEA) 33
3.3 多變量分析 (Multivariate Analysis) 36
3.4 截斷迴歸 (Truncated-Regression,TR) 38
第四章 實證結果分析 39
4.1 效率分析 39
4.2 多變量分析之實證結果 42
4.3 截斷迴歸之實證結果 53
第五章 結論與建議 57
5.1 研究結論 57
5.2 研究限制與後續研究建議 59
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