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研究生:朱浩延
研究生(外文):Hao-Yan Jhu
論文名稱:董事責任險與經營風險之關聯性
論文名稱(外文):Directors' Liability Insurance and Operating Risks
指導教授:曾玉琦曾玉琦引用關係
指導教授(外文):TSENG, YEE-CHY
口試委員:李合龍林靜香
口試委員(外文):LI, HO-LUNGLIN, JING-SHIANG
口試日期:2017-07-07
學位類別:碩士
校院名稱:國立高雄應用科技大學
系所名稱:會計系
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:2017
畢業學年度:105
語文別:中文
論文頁數:46
中文關鍵詞:董事責任險經營風險董事會特性
外文關鍵詞:Directors' Liability InsuranceOperating RisksBoard Characteristics
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本研究樣本為2008~2015年之我國上市公司,探討投保董事責任險與經營風險之關聯性,以及董事責任險投保保額高低是否也會影響經營風險,再進一步分析加入董事性別、學歷及財務專業背景等特性後之調節效果。實證結果顯示,投保董事責任險與經營風險呈正相關,董事責任險投保保額與經營風險呈負相關,董事會特性方面,女性董事在已投保董事責任險後,放棄固有的風險趨避特性,提高了公司的經營風險,然而董事學歷愈高,可顯著抑制公司的經營風險,董事財務背景專業則與經營風險並無顯著關係。
The samples of this study are Taiwan's listed companies from year 2008 to 2015. This study explores the relationship of directors' liability insurance and operational risks, and discusses whether the coverage of directors' liability insurance will also affect the operating risk, and then further analyze the moderating effect of the director's gender, education and financial background characteristics. The empirical results show that the directors' liability insurance is positively correlated with the operating risks, but the coverage of the directors' liability insurance is negatively correlated with the operating risks. The results of board characteristics show that when the directors' liability insurances have insured, female directors will give up the inherent risk aversion characteristics and increase the company's operating risks, but high the director's education degree can reduce operating risks, and the financial background has no significant impact on operating risks.
中文摘要…………………………………………………………………………………i
英文摘要………………………………………………………………………………...ii
目錄……………………………………………………………………………………..iii
表次……………………………………………………………………………………..iv
壹、前言……………………………………………………………………………….01
貳、文獻探討與研究假說………………………………………………………….....05
一、董事之法律責任…………………………………………………………….05
二、D&O責任險之國內外使用概況...……………………………………....…06
三、D&O責任險與經營風險文獻………………………………………...........07
四、董事會相關特性文獻……………………………………………………….08
參、研究方法………………………………………………………………………….12
一、研究模型…………………………………………………………………….12
二、變數定義…………………………………………………………………….14
肆、實證結果分析…………………………………………………………………….17
一、樣本選取與資料來源……………………………………………………….17
二、敘述性統計與單變量分析………………………………………………….20
三、相關性分析………………………………………………………………….23
四、迴歸結果…………………………………………………………………….28
伍、結論與建議……………………………………………………………………….40
一、實證結果…………………………………………………………………….40
二、研究建議…………………………………………………………………….41
三、研究限制…………………………………………………………………….41
參考文獻……………………………………………………………………………….42

中文文獻
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陳彥瑋,2013,亞洲股市之反轉報酬及隨時間變化的系統性風險,南華大學財務管理研究學位論文。

陳姿湄,2011,董事會特性對負債資金成本之影響-以台灣上市公司電子業為例,國立高雄第一科技大學財務管理研究所碩士論文。

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