頁籤選單縮合
題 名 | 董監事結構、董監事連結與經營績效之關係研究=Relationship among Board Structure, Interlocking Directors and Performance |
---|---|
作 者 | 黃營杉; 梁富梅; | 書刊名 | 商管科技季刊 |
卷 期 | 8:2 2007.06[民96.06] |
頁 次 | 頁175-198 |
分類號 | 553.97 |
關鍵詞 | 董監事結構; 代理理論; 資源依賴理論; 董監事連結; Board structure; Agency theory; Resource dependence theory; Interlocking directorates; |
語 文 | 中文(Chinese) |
中文摘要 | 董事會是公司治理中最重要的一環,而董事會中的外部董事因為沒有實際參與公司運作,在監督效率上優於內部董事,且豐富的外部資源,可透過董監事連結為公司帶進經營所需資源,進而減少交易成本,提升經營績效。國內此方面的研究相當少,因此,本研究以國內93年上市電子產業為研究對象,利用多元迴歸分析,探討董監事結構對董監事連結以及經營績效的影響,並分析董監事連結的中介角色。研究結果發現台灣電子產業董監事連結行為不及美國及新加坡,且連結對象傾向產業內之企業。此外,董監事結構的確影響經營績效;董監事連結在董監事結構對經營績效間扮演部分中介角色;且不同的連結行為對績效有不同的影響。 |
英文摘要 | A company’s board of directors is at the core of corporate governance. Outside directors of the board are not involved in the management of the company, and, therefore, they play effective monitors of senior managers. Besides, outside directors bring in rich external resources by interlocks that allow the company access to productive resources, information and reducing transactional cost. Literature on the interlocking directorates is very few. We adopt 2004 data on 279 Taiwanese public electronic firms to construct multi regression models and exam the relationship among board structure, interlocks, and firm performance. The result finds that Taiwanese electronic firms have less interlocks than America and Singapore, while the interlocks of Taiwanese electronic firms are more likely occurred in the same industry. In addition, the results demonstrate that board structure is positively related to firm performance. The mediating role of interlocks between the relationship of board structure and firm performance is significant. Different kinds of interlocks effect firm performance differently. |
本系統中英文摘要資訊取自各篇刊載內容。