文化大學機構典藏 CCUR:Item 987654321/20136
English  |  正體中文  |  简体中文  |  全文笔数/总笔数 : 47250/51116 (92%)
造访人次 : 14629058      在线人数 : 1869
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
搜寻范围 查询小技巧:
  • 您可在西文检索词汇前后加上"双引号",以获取较精准的检索结果
  • 若欲以作者姓名搜寻,建议至进阶搜寻限定作者字段,可获得较完整数据
  • 进阶搜寻
    主页登入上传说明关于CCUR管理 到手机版


    jsp.display-item.identifier=請使用永久網址來引用或連結此文件: https://irlib.pccu.edu.tw/handle/987654321/20136


    题名: 董事會特性、股權集中度與企業價值之關聯性研究
    作者: 張登茵
    贡献者: 會計學系
    关键词: 董事會特性
    股權集中度
    企業價值
    日期: 2010
    上传时间: 2011-11-02 14:09:30 (UTC+8)
    摘要: 董事會之特性及功能會影響公司整體策略及執行決策之能力,若具相當之獨立性或專業性,必可使公司治理更加完善,進而提升企業價值。台灣家族與集團企業,使股權過度集中於控制股東上,並可能對董事會之獨立性及專業性造成影響。故本研究旨在探討董事會之獨立性與專業性是否與企業價值具顯著關聯,並進一步探討股權集中之企業相較於股權分散之企業,董事會獨立性與專業性之提升是否可增進企業價值。
    實證結果顯示,董事會獨立性與企業價值為顯著正相關。董事會專業性與企業價值為負相關。股權集中度與董事會獨立性為顯著正相關。股權集中度與董事會專業性為正相關。股權集中度對於董事會的獨立性於公司企業價值中是否有中介效果之影響,實證結果為正相關。股權集中度對於董事會專業性於公司企業價值中是否有中介效果之影響,實證結果為負相關。

    Board of Directors of the features and functionality will affect the company’s overall strategy and execution decision-making ability, if with considerable independence or professional, will make corporate governance more perfect, and thus enhance corporate value. Taiwanese family and group enterprises, so that excessive focus on controlling shareholders equity on the board of directors and may result in independence and professionalism of the impact. Therefore, this study was to investigate the board’s independence and professionalism is a significant association with the enterprise value, and to further explore the equity focus of the company compared to dispersed ownership of enterprises, the board of directors to enhance the independence and professionalism of whether to enhance corporate value.
    The empirical results show that board independence and corporate value of a significant positive correlation. Board of professional and business value of negative correlation. Ownership concentration and board independence as a significant positive correlation. Ownership concentration and board of directors is positively related to professionalism. Ownership concentration for the independence of the board of directors in corporate value have the effect of intermediate results, empirical results for the positive correlation. Ownership concentration for the professional in the corporate board of directors if there are intermediate results the value of the impact of empirical results for the negative correlation.
    显示于类别:[會計學系暨研究所 ] 博碩士論文

    文件中的档案:

    档案 描述 大小格式浏览次数
    index.html0KbHTML325检视/开启


    在CCUR中所有的数据项都受到原著作权保护.


    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©  2006-2025  - 回馈