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研究生:徐嘉駿
研究生(外文):Xu, JIA-JUN
論文名稱:董事會結構對金融業影響
論文名稱(外文):The influence of board characteristics on financial firms
指導教授:何柏欣何柏欣引用關係
指導教授(外文):HO,PO-HSIN
口試委員:黃嘉威林智勇顏汝芳何柏欣
口試委員(外文):HUANG, CHIA-WEILIN, CHIH-YUNGYEN, JU-FANGHO,PO-HSIN
口試日期:2017-06-27
學位類別:碩士
校院名稱:國立臺北大學
系所名稱:企業管理學系
學門:商業及管理學門
學類:企業管理學類
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:48
中文關鍵詞:董事會特性金融業公司績效公司風險
外文關鍵詞:Board characteristicFinancial industryFirm performanceFirm risk
相關次數:
  • 被引用被引用:1
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  • 下載下載:7
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本文主要研究金融業董事會結構對 公司營運績效與經風險之關聯性,有別一般於董事會結構所使用的探討變數外,本文主要針對許多特徵進行如學歷組成、專長分布進修時數多寡兼任其他公司董事比例開會次出席率以及性別組行探討。研究結果顯示,我們發現董監事擁有碩士學歷 以及所(碩、博士 )對公司的 對公司的 獲利表現是有正向影響 ;在專業背景方面,有法律的董事 分別 對公司獲利表現 及公司的風 險態度 產生正面及較為保守的影響 ,有會計專業背景的董事 對公司的風險呈現負向關係;在 董 事進修方面,董的時數越長 則與 公司的呆帳率 呈正向關係 ,在性別組成方面女董事 比例越高 對資本適足率會越低 , 另外我們將董事獨立性納入考量當越強的時候董
This paper investigates the relationship between the board of directors and the performance of financial firms listed in Taiwan. Furthermore, this study also examines the influence of board of directors toward their firm’s risks. Unlike prior researches, this study focuses on new characteristics variables of the board of directors, namely education degree, professional background, training hours, multi-directorship, meeting times, meeting attendance rate and gender. The finding suggests that directors with graduate degree or legal profession are positively associated with their firm’s performance. The empirical results also suggest directors with accounting backgrounds are negatively associated with operational volatility. The directors with legal profession are negatively associated with bank of international settlement ratio (BIS). The training hours are positively associated with non-performing loan (NPL). The results also show that female directors are negatively associated with BIS. Lastly, this study finds that the more independence a board has, the stronger the positive influence between meeting times of board and meeting attendance of board are with the firm’s performance.
謝詞 ...........................................................................I
中文摘要 ......................................................................... II
英文摘要 ........................................................................ III
第一章 緒論 .......................................................................... 1
第二章 文獻探討與研究假說 .......................................................................... 5
第一節 學經歷和專業背景相關文獻 .......................................................................... 5
第二節 進修相關文獻 ...........................................................................6
第三節 董事會開會次數和出席相關文獻 ...........................................................................6
第四節 董事兼任家數相關文獻 .......................................................................... 7
第五節 性別相關文獻 ...........................................................................8
第六節 假說發展 .......................................................................... 8
第三章 研究設計
第一節 研究樣本與資料 ......................................................................... 13
第二節 變數定義 ................................................................................. 13
第三節 實證模型 ..........................................................................16
第四章 實證結果........................................................................22
第一節 敘述統計量 ......................................................................... 22
第二節 迴歸分析 ......................................................................... 23
第五章 結論 ..........................................................................31
附錄一 變數定義....................................................................... 32
參考文獻 ......................................................................... 33
著作權聲明 ......................................................................... 48
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