| dc.contributor | 會計評論 | - |
| dc.creator (作者) | 李貴富 | - |
| dc.creator (作者) | Li, Kuei-Fu | - |
| dc.creator (作者) | 廖懿屏 | - |
| dc.creator (作者) | Liao, Yi-Ping | - |
| dc.date (日期) | 2021-07 | - |
| dc.date.accessioned | 17-Nov-2021 16:44:49 (UTC+8) | - |
| dc.date.available | 17-Nov-2021 16:44:49 (UTC+8) | - |
| dc.date.issued (上傳時間) | 17-Nov-2021 16:44:49 (UTC+8) | - |
| dc.identifier.uri (URI) | http://nccur.lib.nccu.edu.tw/handle/140.119/137866 | - |
| dc.description.abstract (摘要) | 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 (摘要) | 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 (關聯) | 會計評論, 73, 101-132 | - |
| dc.subject (關鍵詞) | 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 (題名) | The Quest for Talented Independent Directors: The Role of Directors` and Officers` Liability Insurance | - |
| dc.title (題名) | 追尋優秀獨立董事：董監事責任險之角色 | - |
| dc.type (資料類型) | article | - |
| dc.identifier.doi (DOI) | 10.6552/JOAR.202107_(73).0003 | - |
| dc.doi.uri (DOI) | https://doi.org/10.6552/JOAR.202107_(73).0003 | - |
