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獨立董事辭職對公司經營績效的影響 = The effect of ind...

國立高雄大學金融管理學系碩士班

獨立董事辭職對公司經營績效的影響 = The effect of independent director's resignation on corporate performance

Record Type:	Language materials, printed : monographic
Paralel Title:	The effect of independent director's resignation on corporate performance
Author:	詹晉胤,
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:	64面圖，表格 : 30公分;
Subject:	獨立董事
Subject:	Independent director
Online resource:	http://handle.ncl.edu.tw/11296/ndltd/57140481037623932214
Notes:	參考書目：面55-64
Summary:	本文研究獨立董事辭職對公司經營績效的影響。研究對象為2003年至2010年間有關獨立董事辭職的156家台灣上市櫃公司。結果發現獨立董事辭職後公司未來的經營績效確實顯著低於產業的平均水準。此外，本文也進一步探討什麼樣的公司在獨立董事辭職後，其績效受到負面的影響比較大。實證結果發現，公司治理機制的好壞確實會影響獨立董事辭職後公司的經營績效，尤其是對於績效最差的公司來說，公司治理機制的好壞是具有顯著影響力的。本文所稱的公司治理機制包含內部人與機構投資人持股比例、會計師審計意見以及公司是否曾更換會計師事務所。 Using a sample of 156 firms listed on Taiwan Stock Exchange during the period of 2003-2010, this paper examines the corporate performance following an independent director’s resignation. Our results show that firms will experience an operating performance significantly inferior to their industry’s peers. In addition, we also find that governance mechanisms play a crucial role in determining corporate performance. To be specific, firms that have higher insider shareholdings, higher institutional shareholdings, receive an unqualified opinion, or do not switch their accountings firms will experience a better operating performance after a resignation of independent directors.

獨立董事辭職對公司經營績效的影響 = The effect of independent director's resignation on corporate performance
詹, 晉胤

獨立董事辭職對公司經營績效的影響 = The effect of independent director's resignation on corporate performance / 詹晉胤撰 - [高雄市] : 撰者, 2012[民101]. - 64面 ; 圖，表格 ; 30公分.
參考書目：面55-64.
獨立董事Independent director

獨立董事辭職對公司經營績效的影響 = The effect of independent director's resignation on corporate performance
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