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| DC 欄位 | 值 | 語言 |
|---|---|---|
| dc.contributor.advisor | 柯承恩(Chen-en Ko) | |
| dc.contributor.author | Chun-Ting Cheng | en |
| dc.contributor.author | 鄭峻廷 | zh_TW |
| dc.date.accessioned | 2021-06-15T04:44:22Z | - |
| dc.date.available | 2012-07-27 | |
| dc.date.copyright | 2012-07-27 | |
| dc.date.issued | 2012 | |
| dc.date.submitted | 2012-07-20 | |
| dc.identifier.citation | 林玉娟，林玉珠(2008)，「股票投資人對台灣上市上櫃企業公司治理之認知研究」，美和技術學院學報，第二十七卷，第一期。
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| dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/45663 | - |
| dc.description.abstract | 本研究探討台灣上市櫃公司治理之差異。有別於過去研究選擇少數的公司治理構面、發放問卷、實地訪談來進行公司治理評鑑，本研究參考中華公司治理協會與OECD之公司治理原則，採用多構面之公司治理與公開資訊來衡量台灣上市櫃公司治理之分數。研究發現：
(1)台灣上市櫃公司治理評鑑分數整體而言，上櫃公司治理分數較上市佳。 (2)上市櫃公司治理評鑑分數越高，營運績效越佳。 (3)控制權與現金流量權的偏離對於上市公司治理評鑑分數造成負面影響，但對於上櫃公司公司治理之分數較不明顯。 (4)董監持股比率對於上市櫃公司治理評鑑分數呈現負相關。 | zh_TW |
| dc.description.abstract | This research discusses the difference of the corporate governance of companies listed in the two securities markets in Taiwan.
Rather than choosing few structures of corporate governance, using questionnaire or on-site interview in the past, in this research, we refer to Taiwan Corporate Governance Association and OECD Principles of Corporate Governance, using multiple structures of corporate governance and public information to measure the score of corporate governance of companies listed in the two securities markets in Taiwan. The results show that: (1)Overall, the score of corporate governance of GTSM (GreTai Securities Market) Listed Companies is better. (2)The better the score of corporate governance is, the better the operation performance is. (3)Separation of control right and cash flow right will negatively affect the score of corporate governance, but indistinctively to that of TWSE (Taiwan Stock Exchange Corporation) Listed Companies. (4)Pledged share of directors and supervisors is negatively related to the score of corporate governance. | en |
| dc.description.provenance | Made available in DSpace on 2021-06-15T04:44:22Z (GMT). No. of bitstreams: 1 ntu-101-R99722011-1.pdf: 1258308 bytes, checksum: 54b8c0a6ff645a2a1ab65916de059eda (MD5) Previous issue date: 2012 | en |
| dc.description.tableofcontents | 大綱
口試委員審定書 I 謝辭 II 摘要 III Abstract IV 圖目錄 VII 表目錄 VIII 壹、前言 1 一、研究動機與背景 1 二、研究流程及架構 3 貳、相關文獻與法規 5 一、上市櫃條件與市場差異 5 二、公司治理評等系統與公司治理 8 三、董事會職能與公司治理 10 四、股東權益保障與公司治理 13 五、監督功能與公司治理 14 六、控制權與現金流量權偏離與公司治理 16 七、董監持股與公司治理 18 八、利害關係人、企業社會責任與公司治理 19 參、假說形成 21 肆、研究設計 23 一、研究樣本 23 二、公司治理評鑑構面、指標與資料來源 25 (一)構面與指標參考 25 (二)資料來源 28 (三)指標選擇 29 四、實證模型 45 五、變數 46 伍、研究結果 48 一、敘述性統計 48 二、公司治理與公司營運績效之關係 60 三、控制權與現金流量權的偏離對公司治理之影響 61 四、董監持股與公司治理之關聯 63 陸、研究限制 64 一、公開資訊的限制： 64 二、某些指標難以比較 65 三、資訊揭露評鑑從缺 65 柒、結論與建議 66 參考文獻 68 附表：公司治理評鑑表 72 圖目錄 圖表 1上市櫃差異分析 2 圖表 2 研究流程與架構圖 3 圖表 3現行監督機制分類 14 圖表 4公司治理構面(OECD) 25 圖表 5公司治理構面(中華公司治理協會) 26 圖表 6最終控制源 54 表目錄 表格 1 上市櫃申請條件對照表 5 表格 2公司治理構面(一) 9 表格 3公司治理構面(二) 10 表格 4累積投票制歷年變化 14 表格 5監督制度變化 14 表格 6監察人職責與法條引據 15 表格 7董監持股與公司治理(非線性關係) 19 表格 8假說匯總 22 表格 9產業樣本家數 24 表格 10 CG6005與6006報名情形 27 表格 11指標選擇理由與題目 29 表格 12變數 47 表格 13公司治理評鑑表分數 48 表格 14上市與上櫃分數T-TEST 51 表格 15上市櫃公司構面一比較 52 表格 16上市櫃公司構面三比較 54 表格 17上市櫃公司構面四比較 56 表格 18上市櫃公司構面五比較 57 表格 19上市櫃公司構面六比較 57 表格 20變數樣本敘述統計 58 表格 21公司治理與ROA、ROE 60 表格 22公司治理與DRCR 62 表格 23公司治理與董監持股 63 表格 24假說匯總與結果 66 | |
| dc.language.iso | zh-TW | |
| dc.title | 台灣上市櫃企業公司治理之異同 | zh_TW |
| dc.title | A Survey on the Difference of Corporate Governance of Companies Listed in the Two Securities Markets in Taiwan | en |
| dc.type | Thesis | |
| dc.date.schoolyear | 99-2 | |
| dc.description.degree | 碩士 | |
| dc.contributor.oralexamcommittee | 廖芝嫻(Chih-Hsien Liao),楊孟萍(Meng-Ping Yang) | |
| dc.subject.keyword | 公司治理,公開資訊,營運績效,控制權,現金流量權, | zh_TW |
| dc.subject.keyword | corporate governance,operation performance,public information,control right,cash flow right, | en |
| dc.relation.page | 76 | |
| dc.rights.note | 有償授權 | |
| dc.date.accepted | 2012-07-20 | |
| dc.contributor.author-college | 管理學院 | zh_TW |
| dc.contributor.author-dept | 會計學研究所 | zh_TW |
| 顯示於系所單位： | 會計學系 | |
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