獨立董監、會計師與財務危機之研究

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Please use this identifier to cite or link to this item: https://irlib.pccu.edu.tw/handle/987654321/38366

Title:	獨立董監、會計師與財務危機之研究 A Study of Independent Directors and Supervisors, CPAs and Financial Crisis
Authors:	吳毓星
Contributors:	國際企業管理學系
Keywords:	獨立董監會計師財務危機公司治理 independent directors and supervisors CPAs financial crisis corporate governance
Date:	2017
Issue Date:	2017-10-18 13:11:33 (UTC+8)
Abstract:	本研究問題是探討獨立董監、會計師與財務危機之關係，在公司治理與財務危機是否有相關性？進一步將董事長兼任總經理兼任與否，深入了解公司治理對財務危機之影響。樣本採用台灣休閒觀光產業之上市上櫃企業，樣本配對上，採用Beaver (1966)之 1：1配對原則，以相同產業且固定資產規模相近之正常公司，作為財務危機公司的配對樣本，合計146家公司，透過 Logistic迴歸分析。實證結果顯示：獨立董監與會計師對於財務危機是具有負相關，以董事長兼任總經理的雙重性為背景，結果發現董事長兼任總經理與否，獨立董監對財務危機為負相關，亦即無論董事長兼任總經理與否，都需要設置獨立董監維持公司治理與運作，本文加深獨立董監的重要性與不可取代性。 This study is to investigate if the relationship between the independent board of directors and supervisors, the certified public accountants, and financial crisis have something to do with the management of a company and its financial crisis. And a company whose CEO is working double duties as president and general manager would or would not exert impact on company's financial crisis is also being explored. We employed the Financial Early Warning Model on samples taken from 146 public companies in Taiwan leisure industry. The study reveals that the relationship between the independent board of directors and supervisors , CPAs and the financial crisis is negatively correlated despite of the fact that whether or not a company's CEO working double duties. This study demonstrates the importance and Irreplaceability of roles the board of directors and supervisors play in a company.
Appears in Collections:	[Department of Business Administration & Graduate Institute of International Business Administration ] Thesis

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