董監事獨立性、資訊揭露與經營績效之關聯性研究

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Title:	董監事獨立性、資訊揭露與經營績效之關聯性研究
Authors:	林柏妤
Contributors:	會計學系
Keywords:	獨立董監事資訊揭露經營績效
Date:	2010
Issue Date:	2011-10-27 12:37:47 (UTC+8)
Abstract:	2001年美國安隆企業弊案導致了沙賓法案的生成，公司治理也遂成為各國關注的焦點。管理者開始體認到唯有透過良善的公司治理，並配合各國國情與投資環境作彈性調整的重要性，也才能在保護投資人的權益下將企業績效發揮到最大值。因此我國於2002年引進獨立董監事的概念，證基會也於2003年建置資訊揭露評鑑系統，希望藉此彌補台灣公司治理的不足並提供一套有系統且客觀的資訊給投資大眾。本研究將採用複迴歸分析探討董監獨立性、資訊揭露與經營績效間之關聯性。研究對象與期間為2007到2009年的台灣上市上櫃產業，總樣本數為電子業1,742筆，非電子業1,232筆。實證結果如下：一、董監獨立性與經營績效間有正向關係。二、資訊揭露水準與經營績效間有正向關係。 In 2001, the fraud of Enron Company resulted in the enactment of Sarbanes Oxley Act. Hence, corporate governance has become a main focus in the world. Managers begin to realize the importance to develop a proper corporate governance system which has some extents of adjustments and match with various cultures and investing environments among countries. In this way, it can maximize operating profits and protect investors’ rights. Therefore, the concept of independent directors was introduced into Taiwan in 2002 and Securities and Futures Institute set up a system of information disclosure in 2003. Hopefully, it will make up the incomplete of corporate governance and provides a systematic and objective information of listed companies to investors in Taiwan. This research employs regression model to analyze the relationship among independence of directors, information disclosure, and operating performance. The research objects and periods are the listed companies of Taiwan from 2007 to 2009. The research samples of electronics companies are 1,741, and the samples of non-electronics companies are 1,232. The research results are as follows: 1. The relationship between independence of directors and operating performance is positive. 2. The relationship between information disclosure and operating performance is positive.
Appears in Collections:	[Department of Accounting & Graduate Institute of Accounting] Thesis

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