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標題: | 企業風險管理: 董事會監督與公司績效關係之研究 Enterprise Risk Management: Board Monitoring and Firm performance |
作者: | So-Hyun Son 孫所賢 |
指導教授: | 曾智揚(Chih-Yang Tseng) |
關鍵字: | 企業風險管理,董事會,監督, Enterprise risk management,board of directors,monitoring, |
出版年 : | 2009 |
學位: | 碩士 |
摘要: | This thesis investigates the effect of board monitoring on firm performance among firms that implement Enterprise Risk Management (ERM). I propose three dimensions in board monitoring: monitoring motivations, monitoring capabilities, and monitoring efforts. Both accounting-based and market-based measures are considered for firm performance. Using a sample of 68 firms implementing ERM, I find that board monitoring affects firm performance at a significant level among ERM firms. The evidence also shows that the proposed three monitoring dimensions individually may or may not explain firm performance a significant level, but these three monitoring dimensions all together will have an impact on firm performance. Besides, through an additional test I find that corporate governance is industry specific, since the empirical results are sensitive to different industries. This suggests that corporate governance rules should include industry-specific considerations when requiring board of directors’ monitoring on a firm’s risk management. |
URI: | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/43396 |
全文授權: | 有償授權 |
顯示於系所單位: | 管理學院企業管理專班(Global MBA) |
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