| dc.contributor | 風管系 | |
| dc.creator (作者) | 陳彩稚 | zh_TW |
| dc.date (日期) | 2015 | |
| dc.date.accessioned | 17-May-2017 16:07:50 (UTC+8) | - |
| dc.date.available | 17-May-2017 16:07:50 (UTC+8) | - |
| dc.date.issued (上傳時間) | 17-May-2017 16:07:50 (UTC+8) | - |
| dc.identifier.uri (URI) | http://nccur.lib.nccu.edu.tw/handle/140.119/109713 | - |
| dc.description.abstract (摘要) | 依據 COSO-ERM 架構，企業之策略目標乃與其企業風險管理(ERM)之程序要素密切關聯， 包括風險文化與董事會。本文應用三階段最小平方法模型(3SLS)分析企業冒險策略、風險文化與公司治理之關係。研究結果顯示：(1)企業較重視風險管理(較保守之風險文化)，可能使其選擇較低風險之策略，並且降低董事會之獨立性；（2）董事會獨立性對於風險管理重視度及冒險策略有負面影響力；(3)企業在採用冒險策略時，可能降低其風險管理重視度與董事會獨立性。本文依據 3SLS 所獲得之結果與傳統 OLS 模型研究有所差異，而 3SLS 之研究結果與理論預期較為一致。由此可知，風險文化、公司治理與冒險策略的確彼此互有影響，必須將其視為一整體系統，而非獨立變數。因此，本研究印證COSO-ERM 架構之主張。 | |
| dc.description.abstract (摘要) | According to COSO-ERM framework, the strategic objective is connected to the components of its ERM process, including the risk culture and the board of directors. This paper applies 3SLS simultaneous equations models to analyze the relationship between risk-taking strategies, risk culture and corporate governance because these three elements must be studied as a system with consideration of their endogeneity.The result shows that risk management (RM) attention has a significant and negative impact on board independence and firms risk-taking strategies. Next, board independence has a significant and negative impact on RM attention and risk-taking strategies. Additionally, risk-taking strategies have a significant and negative relation with RM attention and board independence. Conservative risk culture and board independence both restrict risk-taking；however, they are not equivalent to each other. The empirical result based on 3SLS SEM is different from that based on OLS, and is more consistent with theoretical prediction. The finding implies that risk culture, corporate governance, and risk-taking strategies are endogenous to one another and must be analyzed as a system as suggested by COSO-ERM framework. | |
| dc.format.extent | 610448 bytes | - |
| dc.format.mimetype | application/pdf | - |
| dc.relation (關聯) | MOST 103-2410-H-004-081 | |
| dc.subject (關鍵詞) | 企業風險管理; 公司治理; 風險文化; COSO-ERM | |
| dc.subject (關鍵詞) | enterprise risk management; corporate governance; risk culture; COSO-ERM. | |
| dc.title (題名) | 在 COSO-ERM 架構下企業風險文化、公司治理與公司冒險策略之關係 | zh_TW |
| dc.type (資料類型) | report | |
