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| 題 名 | 董監事責任險與資訊揭露程度=Directors' and Officers' Liability Insurance and the Level of Information Disclosure |
|---|---|
| 作 者 | 劉怡君; 陳坤信; 張元; | 書刊名 | 臺灣管理學刊 |
| 卷 期 | 24:2 2024.08[民113.08] |
| 頁 次 | 頁29-65 |
| 分類號 | 563.79 |
| 關鍵詞 | 董監事責任險; 資訊揭露程度; 資訊揭露評鑑等級; Directors' and officers' liability insurance; Information disclosure; Information disclosure ranking grade; |
| 語 文 | 中文(Chinese) |
| DOI | 10.6295/TAMJ.202408_24(2).0002 |
| 中文摘要 | 本研究根據 2008 ~ 2014 年台灣上市上櫃非金融產業公司的資料,檢驗董監 事責任險是否影響公司的資訊揭露程度。資訊揭露程度主要採用證券市場發展 基會的資訊揭露評鑑等級進行衡量,董監事責任險保障程度則主要採用董監事 責任險保險金額進行衡量。透過單變量分析、相關分析與基線迴歸估計,實證 結果顯示較高程度的董監事責任險保障對應較佳的資訊揭露程度。多項增額分 析的實證結果一致性地支持了董監事責任險保障程度正向影響資訊揭露程度的 觀點。 |
| 英文摘要 | This study examines whether directors’ and officers’ liability insurance (DOLI) affects the level of information disclosure by listed non-financial-industry firms on the Taiwan Stock Exchange and the Taipei Exchange market from 2008 to 2014. The level of information disclosure is primarily measured using the Information Disclosure Ranking Grade established by the Securities and Futures Institute, while the extent of DOLI coverage is mainly measured by the amount of insurance. The results of univariate analysis, correlation analysis, and baseline regression estimation indicate that DOLI coverage contributes to enhancing the level of information disclosure. The evidence of multiple additional analyses consistently supports the view of positive relationship between the degree of DOLI coverage and the level of information disclosure. |
本系統中英文摘要資訊取自各篇刊載內容。