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系統識別號 U0026-0812200911093198
論文名稱(中文) 台灣集團企業董事會連結與經營績效之相關性研究
論文名稱(英文) none
校院名稱 成功大學
系所名稱(中) 財務金融研究所
系所名稱(英) Graduate Institute of Finance & Banking
學年度 92
學期 2
出版年 93
研究生(中文) 官宜樺
研究生(英文) Yi-Hua Kuan
學號 r8691104
學位類別 碩士
語文別 中文
論文頁數 108頁
口試委員 指導教授-邱正仁
口試委員-吳志正
口試委員-劉宗其
中文關鍵字 董事會  董事會連結  垂直連結  集團企業  水平連結 
英文關鍵字 Business Group  Interlocking Directorate  Vertical Interlocking  Board of Director  Horizontal Interlocking 
學科別分類
中文摘要   由於亞洲金融風暴、美國恩龍事件及許多公司接連爆發財務危機的影響,公司治理中與董事會相關的議題則愈來愈受到重視,而董事會連結即為其中廣受討論及爭議的議題。本研究以台灣集團企業為樣本,探討董事會連結、集團特性與經營績效之間的相關性。
  研究結果發現到董事會連結與經營績效之間僅具有微弱的正向關係,造成這種現象的可能原因為台灣企業董事會功能並未完全發揮,公司治理機制尚未成熟。此外,有些董事會連結的形成,部份是為了董監事個人私利著想,而非完全為了追求公司價值極大化的目的,則董事會連結的形成可能對公司並未有實質上的幫助,也有可能因為董事長兼任總經理的情況非常普遍,造成董事長一人掌握大權,其他董事的影響力有限,因此董事會連結與經營績效之間的關係即不強烈、不明顯。
  在集團特性與經營績效的實證結果方面,本研究發現有包含銀行的集團,其經營績效會較沒有包含銀行的集團好;以電子業為核心公司的集團,其經營績效較佳;而集團的控股類型與績效之間並無顯著的相關性。
英文摘要 none



論文目次 第一章 緒論 1
第一章 緒論 1
第一節 研究背景與動機 1
第二節 研究目的 6
第三節 研究流程 7
第四節 研究觀念架構 9
第二章 文獻回顧 10
第一節 集團企業概述 10
第二節 董事會連結 33
第三章 研究方法 51
第一節 研究假說 51
第二節 樣本與變數 55
第三節 研究方法說明 64
第四章 實證結果與分析 77
第一節 敘述統計分析 77
第二節 共線性分析 82
第二節 複迴歸分析 83
第五章 結論與建議 96
參考文獻 99
一、中文部份: 99
二、英文部份: 101

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