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來源資料
頁籤選單縮合
題 名 | The Study on Corporate Governance and Operation Transparency=公司治理與經營透明度之分析 |
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作 者 | 林英星; 陳尚武; 李培齊; 陳鴻翔; 劉偉庭; | 書刊名 | 東亞論壇 |
卷 期 | 478 2012.12[民101.12] |
頁 次 | 頁21-30 |
分類號 | 553.97 |
關鍵詞 | 公司法理; 資訊透明度; 獨立董事; Corporate governance; Information transparency; Independent director of board; |
語 文 | 英文(English) |
中文摘要 | 自從1998年亞洲金融風暴重創亞洲企業之後,公司治理已是國際間討論的重要議題。而後來的安隆事件、雷曼兄弟事件更是凸顯上市企業營運資訊不透明,對股東甚至整個金融市場的傷害甚鉅。本研究透過文獻探討,瞭解公司治理的各種面向和企業資訊透明度之間的關係,從而形成相關命題,做為後續實證研究的基礎。 |
英文摘要 | This study intends to build up some major propositions, which may highlight the importance of corporate governance to operation information transparency. We conduct a comprehensive previous literature review to investigate whether stockholding structure and the characteristics of board of directors show any impacts on corporates' information transparency. These two corporate governance dimensions can be divided into six variables. Stockholding structure contains four variables, which are the stockholding ratio of major holders, the stockholding ratio of the management, the stockholding ratio of institutional investors, and the corporate's family-owned style. The characteristics of the board of directors include two variables, which are the ratio of independent directors and the size of the board of directors. The research results contribute to forming up related propositions which may be used for future related empirical study. |
本系統中英文摘要資訊取自各篇刊載內容。