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獨立董事聘任對資本結構的影響 = The effect of appoi...

國立高雄大學金融管理學系碩士班

獨立董事聘任對資本結構的影響 = The effect of appointing independent directors on capital structure

Record Type:	Language materials, printed : monographic
Paralel Title:	The effect of appointing independent directors on capital structure
Author:	李鋐毅,
Secondary Intellectual Responsibility:	國立高雄大學
Place of Publication:	[高雄市]
Published:	撰者;
Year of Publication:	2012[民101]
Description:	56面圖，表 : 30公分;
Subject:	公司治理
Subject:	corporate governance
Online resource:	http://handle.ncl.edu.tw/11296/ndltd/76244734388785978849
Notes:	參考書目：面46-56
Summary:	本文研究公司在聘任獨立董事後，對於資本結構的影響，更進一步的探討公司治理因素的影響程度。樣本為2002 年至2009 年間上市或上櫃公司首次聘任獨立董事的資料。就整體樣本而言，本文並未發現聘任獨立董事之後公司的資本結構有顯著改變；但若針對負債比率偏高或偏低的公司而言，則可發現這兩組公司在聘任獨立董事之後公司的資本結構會明顯地向產業中位數調整。此外，本文也發現公司治理因素會影響聘任獨立董事對公司資本結構的調整。但此現象只出現在負債比率偏高的公司；負債比率偏低的公司，其公司治理因素影響獨立董事調整公司資本結構的程度較不明顯。 Using a sample of 309 firms listed on the Taiwan Stock Exchange that initiallyappointing independent directors during the period of 2002-2009, this paperinvestigates the capital structure change following an appointing independentdirectors. While the debt ratios do not change after appointing independent directors for the whole sample firms, the debt ratios may move toward their industry level for those firms with capital structures which are considerably higher or lower than their industry level. In addition, we find these debt ratio changes are related to their governance mechanisms. And the effect of corporate governance on capital structure adjustment appears to be more significant for the firm with an excessive debt ratio.

獨立董事聘任對資本結構的影響 = The effect of appointing independent directors on capital structure
李, 鋐毅

獨立董事聘任對資本結構的影響 = The effect of appointing independent directors on capital structure / 李鋐毅撰 - [高雄市] : 撰者, 2012[民101]. - 56面 ; 圖，表 ; 30公分.
參考書目：面46-56.
公司治理corporate governance

獨立董事聘任對資本結構的影響 = The effect of appointing independent directors on capital structure
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