| dc.contributor.advisor | 郭弘卿 | zh_TW |
| dc.contributor.author (作者) | 邱素芬 | zh_TW |
| dc.creator (作者) | 邱素芬 | zh_TW |
| dc.date (日期) | 2006 | en_US |
| dc.date.accessioned | 11-九月-2009 17:26:27 (UTC+8) | - |
| dc.date.available | 11-九月-2009 17:26:27 (UTC+8) | - |
| dc.date.issued (上傳時間) | 11-九月-2009 17:26:27 (UTC+8) | - |
| dc.identifier (其他 識別碼) | G0094353020 | en_US |
| dc.identifier.uri (URI) | https://nccur.lib.nccu.edu.tw/handle/140.119/30199 | - |
| 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) | 94353020 | zh_TW |
| dc.description (描述) | 95 | zh_TW |
| dc.description.abstract (摘要) | 我國於2006年1月11日修正公布證券交易法，正式引進獨立董事及審計委員會制度。國內設置獨立董事制度時間尚短，正處於持續探索與完善的階段。不僅各界學者對此改革有不同看法，其實行效果亦有待檢驗。對於國內獨立董事制度未來將會如何發展，是否能夠發揮監督力量，仍有待觀察。 本研究以2001年至2005年之上市公司為研究對象，透過t檢定與迴歸模型分析我國獨立董事制度與監督績效之關係；檢視法令賦予獨立董事之職責是否確能發揮，並探討主管機關於2002年起積極鼓勵公司設置獨立董事是否對公司監督機制造成結構性改變。實證結果發現，獨立董事對公司重大事項能發揮監督功能，惟監督績效未如預期明顯，需有強化監督之必要；此外，公司監督機制於該制度實施前後存在結構性改變，此改變於制度實施當年度最顯著，之後隨著制度開始實施而逐漸縮小改變差距。 | zh_TW |
| dc.description.abstract (摘要) | The newly amended Securities and Exchange Law has stipulated the set up of independent directors and audit committee on January 11, 2006 in Taiwan. The set up of the system is only for a short time and continues to explore with the implementation. There are different views on the reform, and the efficiency has to be tested. The future development and oversight function of independent directors are needed to observe. This study examines the relationship of independent directors and monitoring effectiveness by using a sample of listed companies from 2001 to 2005. Whether the responsibilities under the Act are executed, and if there are structural changes because authorities encourage the initial public offerings set up independent directors since 2002. The results show that independent directors can play a major oversight function on major company matters, but monitoring effectiveness is not significant as expected and needs to strengthen it. In addition, there are structural changes before and after the implementation of policies, and it is most significant in 2002, after gradually smaller with time. | en_US |
| dc.description.tableofcontents | 第一章 緒論 1 第一節 研究背景與動機 1 第二節 研究目的 3 第三節 研究問題 3 第四節 研究架構 3 第二章 文獻探討 5 第一節 代理理論 5 第二節 股權結構 6 第三節 公司治理機制 8 第四節 董事會組成 13 第三章 研究方法 16 第一節 研究假說 16 第二節 實證模型 18 第三節 變數衡量 22 第四節 資料來源與樣本選取 29 第四章 實證結果與分析 32 第一節 敘述性統計分析 32 第二節 迴歸結果分析 38 第三節 敏感性分析 47 第五章 結論與建議 61 第一節 研究結果與貢獻 61 第二節 研究限制 64 第三節 研究建議 65 參考文獻 66 圖目錄 圖3-1 實證架構 28 圖3-2 整體樣本產業分布曲線圖 31 表目錄 表2-1 代理理論之主要內容 6 表3-1 變數名稱暨定義彙總表 20 表3-2 整體樣本產業分布情形 31 表4-1 整體樣本各研究變數之敘述統計量 34 表4-2 整體樣本各研究變數之皮爾森相關係數矩陣 35 表4-3 整體樣本各研究變數之VIF值 37 表4-4 各分群中以獨立董事分組之t檢定結果 42 表4-5 獨立董事與代理成本之迴歸結果 44 表4-6 獨立董事模型下結構性改變之檢驗結果 46 表4-7 各分群中以外部董事分組之t檢定結果 51 表4-8 外部董事與代理成本之迴歸結果 53 表4-9 外部董事模型下結構性改變之檢驗結果 55 表4-10 電子業各分群中以獨立董事分組之t檢定結果 56 表4-11 電子業獨立董事與代理成本之迴歸結果 58 表4-12 電子業獨立董事模型下結構性改變之檢驗結果 60 | zh_TW |
| dc.language.iso | en_US | - |
| dc.source.uri (資料來源) | http://thesis.lib.nccu.edu.tw/record/#G0094353020 | en_US |
| dc.subject (關鍵詞) | 獨立董事 | zh_TW |
| dc.subject (關鍵詞) | 監督績效 | zh_TW |
| dc.subject (關鍵詞) | 結構性改變 | zh_TW |
| dc.subject (關鍵詞) | independent directors | en_US |
| dc.subject (關鍵詞) | monitoring effectiveness | en_US |
| dc.subject (關鍵詞) | structural changes | en_US |
| dc.title (題名) | 我國獨立董事制度與法令環境之關聯性研究 | zh_TW |
| dc.type (資料類型) | thesis | en |
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