Please use this identifier to cite or link to this item:
https://ah.lib.nccu.edu.tw/handle/140.119/137866
DC Field | Value | Language |
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dc.contributor | 會計評論 | - |
dc.creator | 李貴富 | - |
dc.creator | Li, Kuei-Fu | - |
dc.creator | 廖懿屏 | - |
dc.creator | Liao, Yi-Ping | - |
dc.date | 2021-07 | - |
dc.date.accessioned | 2021-11-17T08:44:49Z | - |
dc.date.available | 2021-11-17T08:44:49Z | - |
dc.date.issued | 2021-11-17T08:44:49Z | - |
dc.identifier.uri | http://nccur.lib.nccu.edu.tw/handle/140.119/137866 | - |
dc.description.abstract | This study explores whether directors` and officers` liability insurance (D& ; O insurance) is an effective tool in firms` quest for talented independent directors, that is, those who are highly educated, well-connected, or financial experts. We find that firms with D& ; O insurance are better able to recruit talented independent directors, supporting that the protection provided by D& ; O insurance is determinative when talented individuals are deciding whether to join a board. We also show that D& ; O insurance reduces the incidence of independent directors` resignation. Collectively, our evidence suggests that D& ; O insurance helps firms maintain a board with superior competence and greater stability, which also explains the wide prevalence of D& ; O insurance in practice. | - |
dc.description.abstract | 本研究探討董監事責任險是否能在公司尋求優秀獨立董事時,作為有效的工具,而優秀獨立董事係指符合下列三條件之一者:(1)具備碩士或以上學歷,或(2)身兼三間或以上之董事職位,或(3)符合財務或會計專業人員資格。本研究發現,「購買董監事責任險」與「優秀獨立董事百分比」為顯著正相關,而「購買董監事責任險」與「獨立董事自願離職」為顯著負相關。整體而言,本研究的實證結果支持董監事責任險有助於公司聘任優秀獨立董事、並維持董事會穩定性,此應亦為董監事責任險持續普及的原因之一。 | - |
dc.format.extent | 369344 bytes | - |
dc.format.mimetype | application/pdf | - |
dc.relation | 會計評論, 73, 101-132 | - |
dc.subject | Directors` and officers` liability insurance ; Independent directors ; Recruit ; Resignation ; 董監事責任險 ; 獨立董事 ; 聘任 ; 辭職 | - |
dc.title | The Quest for Talented Independent Directors: The Role of Directors` and Officers` Liability Insurance | - |
dc.title | 追尋優秀獨立董事:董監事責任險之角色 | - |
dc.type | article | - |
dc.identifier.doi | 10.6552/JOAR.202107_(73).0003 | - |
dc.doi.uri | https://doi.org/10.6552/JOAR.202107_(73).0003 | - |
item.fulltext | 全文 | - |
item.cerifentitytype | Publications | - |
item.grantfulltext | open | - |
item.openairetype | article | - |
item.openairecristype | http://purl.org/coar/resource_type/c_18cf | - |
Appears in Collections: | 期刊論文 |
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