| dc.contributor.advisor | 林宛瑩 | zh_TW |
| dc.contributor.author (Authors) | 游順合 | zh_TW |
| dc.contributor.author (Authors) | Yu, Shun Ho | en_US |
| dc.creator (作者) | 游順合 | zh_TW |
| dc.creator (作者) | Yu, Shun Ho | en_US |
| dc.date (日期) | 2009 | en_US |
| dc.date.accessioned | 8-Dec-2010 01:53:03 (UTC+8) | - |
| dc.date.available | 8-Dec-2010 01:53:03 (UTC+8) | - |
| dc.date.issued (上傳時間) | 8-Dec-2010 01:53:03 (UTC+8) | - |
| dc.identifier (Other Identifiers) | G0097353032 | en_US |
| dc.identifier.uri (URI) | http://nccur.lib.nccu.edu.tw/handle/140.119/48910 | - |
| dc.description (描述) | 碩士 | zh_TW |
| dc.description (描述) | 國立政治大學 | zh_TW |
| dc.description (描述) | 會計研究所 | zh_TW |
| dc.description (描述) | 97353032 | zh_TW |
| dc.description (描述) | 98 | zh_TW |
| dc.description.abstract (摘要) | 本研究同時考量代理理論及資源依賴理論之觀點，認為內部董事雖因任職於公司而造成其獨立性受損，監督誘因較低，但內部董事因具備有企業特定知識與內部有用資訊，故可有效評估策略並作成適當決策，尤以在高R&D投入之企業中，更需要具備企業特定知識之人，因此，本研究探討R&D支出與內部董事席次比率間之關係，並進一步分析R&D對內部董事與經營績效關聯性之影響。 實證結果顯示，高R&D投入與內部董事席次比率間呈顯著正相關，表示在R&D密度高的公司中，其公司的董事會中會有較高的內部董事席次。在高R&D密度的公司，內部董事席次比率與公司經營績效呈顯著正向關係。表示在高研發投入公司，公司特定專業知識之需求較高，內部董事資源提供之功能強於監督之需求，因而有較多內部董事席次之公司會有較佳之經營績效。 | zh_TW |
| dc.description.abstract (摘要) | This paper considered both agency theory and resource-dependence theory. Although hired by the firm, inside directors may have lower monitoring incentives, they have firm-specific knowledge and useful information and can evaluate strategies effectively and make better decisions. Especially in those high-R&D firms need firm-specific knowledge, therefore, this paper examines the relationship between R&D and the percentage of inside director, and also examines the relationship between inside director and firm performance in high-R&D firms. The empirical results finds that R&D and inside director are significantly positive. It shows that high-R&D firms will have higher percentage of inside directors in their boards. And the empirical results also finds that in high-R&D firms, they will have more specific professional knowledge need, and inside directors’ resource-provision function is stronger than the monitoring function, therefore, firms with higher percentage of inside directors will have better firm performance. | en_US |
| dc.description.tableofcontents | 第一章 緒論 1第一節 研究動機與目的 第二節 論文架構 第二章 文獻探討 4第一節 R&D與內部董事相關文獻 第二節 R&D與內部董事對公司經營績效相關文獻 第三章 研究設計 22第一節 研究假說 第二節 實證模型與變數定義 第三節 樣本選取與資料來源 第四章 實證結果分析 34第一節 R&D與內部董事席次比率之關聯性 第二節 R&D對內部董事與公司經營績效之關聯性影響 第五章 結論與建議 53第一節 研究結論 第二節 研究限制與建議 參考文獻 | zh_TW |
| dc.language.iso | en_US | - |
| dc.source.uri (資料來源) | http://thesis.lib.nccu.edu.tw/record/#G0097353032 | en_US |
| dc.subject (關鍵詞) | R&D | zh_TW |
| dc.subject (關鍵詞) | 內部董事 | zh_TW |
| dc.subject (關鍵詞) | 經營績效 | zh_TW |
| dc.title (題名) | R&D對內部董事與經營績效之關聯性影響 | zh_TW |
| dc.title (題名) | R&D, Inside Directors, and Firm Performance | en_US |
| dc.type (資料類型) | thesis | en |
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