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博碩士論文 etd-0801122-054639 詳細資訊
Title page for etd-0801122-054639
論文名稱
Title
公司治理評鑑與企業績效之關聯性探討:檢視高階經營團隊特質的干擾效果
An Exploration of the Relationship between Corporate Governance Evaluation and Firm Performance : Moderating Effects of Top Management Team Characteristics
系所名稱
Department
畢業學年期
Year, semester
語文別
Language
學位類別
Degree
頁數
Number of pages
61
研究生
Author
指導教授
Advisor
召集委員
Convenor
口試委員
Advisory Committee
口試日期
Date of Exam
2020-07-23
繳交日期
Date of Submission
2022-09-01
關鍵字
Keywords
公司治理、高層理論、高階經營團隊特徵、性別多樣性、團隊異質性
CORPORATE GOVERNANCE, UPPER-ECHELONS THEORY, TOP MANAGEMENT TEAM CHARACTERISTICS, GENDER DIVERSITY, TEAM HETEROGENEITY
統計
Statistics
本論文已被瀏覽 245 次,被下載 38
The thesis/dissertation has been browsed 245 times, has been downloaded 38 times.
中文摘要
本研究針對我國政府近年推動之公司治理評鑑系統,其目的在促進公司治理之發展,希冀成為投資者投資之依據。本研究依據高層理論,探討公司治理變數在高階經營團隊特徵變數的調節下,如何影響企業績效。
本研究採用次級資料方法蒐集資料,從台灣經濟新報(TEJ)中彙整2016至2018三年間台灣上市公司之高階經營團隊及企業資料,以及證券暨期貨市場發展基金會公布之2016年公司治理評鑑結果,檢驗公司治理評鑑與經營績效之關聯,並探討高階經營團隊性別多樣性、平均教育背景、教育背景異質性與專業背景異質性扮演之調節作用。研究結果:(1)公司治理評鑑對經營績效具正向影響;(2)高階經營團隊性別多樣性對公司治理評鑑結果與經營績效的關係不具有調節效果;(3)高階經營團隊平均教育背景對公司治理評鑑結果與經營績效的關係不具有調節效果;(4)高階經營團隊教育異質性對公司治理評鑑結果與經營績效的關係不具有調節效果;(5)高階經營團隊專業背景異質性對公司治理評鑑結果與經營績效的關係具有負向調節效果。
本研究嘗試結合高層理論與公司治理觀點,探討彼此之交互作用對經營績效的影響,並驗證我國之公司治理評鑑與企業經營績效的關聯性,研究結果對於理論與實務均具有重要意涵。
Abstract
This study is based on the corporate governance evaluation in recent years. The purpose of corporate governance evaluation is promoting the development of corporate governance, and becomes a fair and objective measure for investors. This research combines upper-echelons theory to examine the associations between corporate governance and firm performance, and the moderating effects of , top management team characteristics(gender diversity, average educational level, team heterogeneity ).
This study based on the secondary data collection methods. The TMT data of 768 listed companies in Taiwan between 2016 ~ 2018 were obtained from Taiwan Economic Journal(TEJ). The 3rd corporate governance evaluation were published by Securities & Futures Institute. The results show that: (1) the corporate governance evaluation is positively related to firm performance; (2) TMT gender diversity do not positively moderate the relationship between corporate governance evaluation and firm performance; (3) TMT average educational level do not positively moderate the relationship between corporate governance evaluation and firm performance; (4) TMT educational heterogeneity do not positively moderate the relationship between corporate governance evaluation and firm performance; (5) TMT professional background heterogeneity do negatively moderates the relationship between corporate governance evaluation and firm performance.
This study was applied to explore the relationship between upper echelons theory and corporate governance, and the influence to firm performance. This study proved the corporate governance evaluation was related to firm performance. The results have significant meaning for theory and practice.
目次 Table of Contents
目錄
論文審定書 i
誌謝 ii
中文摘要 iii
Abstract iv
目錄 v
圖次 vi
表次 vii
第一章 緒論 1
第一節 研究背景與動機 1
第二節 研究目的 2
第二章 文獻探討 3
第一節 理論背景 3
第二節 變數介紹 8
第三節 假說推導 11
第三章 研究方法 14
第一節 研究架構 14
第二節 研究樣本 15
第三節 研究假說彙整 15
第四節 研究變數之操作性定義與衡量工具 16
第五節 統計分析方法 21
第四章 實證結果分析 22
第一節 敘述性統計分析 22
第二節 相關性分析 24
第三節 層級迴歸分析 26
第五章 結論與建議 46
第一節 研究分析結果 46
第二節 研究意涵 47
第三節 研究限制 48
第四節 未來研究建議 48
參考文獻 50
參考文獻 References
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二、中文文獻
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