治理型態與經理人行為對應關係對經營績效之影響：管家與代理觀點

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Title:	治理型態與經理人行為對應關係對經營績效之影響：管家與代理觀點
Authors:	汪進揚
Contributors:	會計學系
Keywords:	公司治理管家理論代理理論經理人行為選擇
Date:	2013-08
Issue Date:	2014-03-03 13:51:11 (UTC+8)
Abstract:	為了調和支持代理理論與管家理論研究發現之差異，Davis et al.(1997)提出所有權人與經理人公司治理選擇之觀念模式，以詮釋雙方所面臨之治理選擇與其影響。本研究以此觀念架構為基礎，提出經理人行為判別方式，並進一步檢測所有權人治理型態選擇與經理人行為選擇之對應關係對公司經營績效之影響。研究結果可釐清不同對應關係與公司績效之關聯性，並提供未來公司治理政策發展方向之參考。 To reconcile the mixed support for agency and stewardship theories, David et al.(1997) present a principal-manager choice model, which describes the choices, made by the principal and the manager, between agency and stewardship relationships, and the potential consequences. Based on the above framework, this study attempts to propose a model for identifying the manager behavior choice and to further examine the impact of the corresponding choices on firm performance. I expect that the results can provide new insights in developing corporate governance policy.
Appears in Collections:	[Department of Accounting & Graduate Institute of Accounting] project

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