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系統識別號 U0026-0812200913434569
論文名稱(中文) 關係人交易與公司治理之研究
論文名稱(英文) Related Party Transactions and Corporate Governance
校院名稱 成功大學
系所名稱(中) 會計學系碩博士班
系所名稱(英) Department of Accountancy
學年度 95
學期 2
出版年 96
研究生(中文) 陳怡潔
研究生(英文) Yi-Chieh Chen
學號 r1694408
學位類別 碩士
語文別 中文
論文頁數 56頁
口試委員 口試委員-張福星
指導教授-陳耀宗
口試委員-王萬成
中文關鍵字 上市上櫃公司治理實務守則  Tobit迴歸模型  董事長兼任總經理  獨立監察人財務專家  獨立董事財務專家  獨立監察人  獨立董事  關係人交易  公司治理 
英文關鍵字 independent supervisors  CEO duality  Tobit regression model  related party transactions  financial expertise of independent directors  corporate governance  independent directors  Corporate Governance Best-Practice Principles fo  financial expertise of independent supervisors 
學科別分類
中文摘要 我們調查隨「上市上櫃公司治理實務守則」的宣告所伴隨而來的公司治理特性與關係人交易的關連,以實務守則中初次要求上市、上櫃公司設立之獨立董監、獨立董監財務專家與董事長不宜兼任總經理之治理機制,作為公司治理的衡量變數進行研究,實證結果發現,獨立董事與關係人銷貨交易及應收關係人帳款票據交易呈現顯著負向關係,證明獨立董事制度確實有其施行之效益,因此應該繼續對於實務守則進行推行以助於公司治理的健全。
英文摘要 We investigate whether corporate governance characteristics, following the announcement of the Corporate Governance Best-Practice Principles (the Principles) for companies listed in Taiwan Stock Exchange and GreTai Securities Market, are associated with related party transactions. In particular, we examine whether the independent directors and independent supervisors, financial expertise of independent directors and financial expertise of independent supervisors, and no duality of CEO and chairman. Our findings generally support the requirements of the Principles as independent directors are associated with reduced the percentage of sales about the related party and accounts receivable and note receivable about the related party. This is demonstrating that the supervise effectiveness of independent directors. Therefore, suggesting continuing implementation of the Principles make corporate governance mechanism is well.
論文目次 目錄
第一章 緒論…………………………………………………………1
  第一節 研究背景………………………………………………1
  第二節 研究動機與目的………………………………………2
  第三節 論文架構………………………………………………3
第二章 相關文獻與假說發展………………………………………4
  第一節 關係人交易……………………………………………4
  第二節 公司治理………………………………………………10
  第三節 關係人交易與公司治理………………………………22
  第四節 假說發展………………………………………………25
第三章 研究方法……………………………………………………28
  第一節 實證模型………………………………………………28
  第二節 變數定義………………………………………………31
  第三節 樣本選取………………………………………………32
第四章 實證結果……………………………………………………34
  第一節 敘述性統計……………………………………………34
  第二節 相關性分析……………………………………………36
  第三節 迴歸分析………………………………………………38
第五章 結論與建議…………………………………………………46
  第一節 研究結論………………………………………………46
  第二節 研究建議………………………………………………48
  第三節 研究限制………………………………………………48
參考文獻………………………………………………………………49
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