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系統識別號 U0026-0812200913455085
論文名稱(中文) 公司治理下董事會特性與關係人交易之關聯
論文名稱(英文) The Impact of Characteristics of Board and Related Party Transactions under 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) 劉育徐
研究生(英文) Yu-hsu Liu
學號 r1694122
學位類別 碩士
語文別 中文
論文頁數 56頁
口試委員 指導教授-陳耀宗
口試委員-王萬成
口試委員-陳耀宗
口試委員-張福星
中文關鍵字 公司治理  關係人交易 
英文關鍵字 Corporate governance  Related party transactions 
學科別分類
中文摘要 本研究旨在探討存在控制股東之公司治理如何影響關係人交易。過去的文獻指出,不健全的公司治理會引起較多之關係人交易,而且,近期爆發之舞弊案件大部分與關係人交易有關,顯然過度關係人交易成為公司治理下之隱憂。而且,我國企業具有股權結構集中之特性,存在控制股東,因此,本研究將控制股東因素一併考量,以董事會規模、控制股東佔董監事席次比率、董監事持股比率、和控制股東為董事長兼任總經理作為主要變數探討之。
本研究是採母子公司合併報表之關係人交易,而非過去所採用母公司報表之資料。實證結果發現,董事會規模、控制股東占董監事席次比率和董監事持股比率符合本研究假說。可見董事會規模越大,其監督效率越低,並且,控制股東在董事會權力越大或董監事持股之比率越高,其越容易有能力和動機去通過關係人交易之決策。因此,控制股東不一定會侵占小股東,但存在過高的控制股東卻造成公司治理薄弱,將引起較高的關係人交易。
英文摘要 The purpose of this study is to discuss how the corporate governance with major shareholders influence related party transactions(RPTs). In the past, the weaker corporate governance mechanisms are associated with more and higher dollar amounts of related party transactions. In addition, RPTs are one of the recurring areas of concern raised by recent corporate scandals. Obviously, the excessive RPTs are the weakness of the corporate governance. Accordingly, the dependents of this study are the board size, the rate of major shareholders in board, the holdings of the major shareholders in board, the dual with major shareholders to discuss.
The empirical result is found that the hypotheses of board size, the rate of major shareholders in board, and the holdings of the major shareholders in board are related with RPTs. Consequently, the more major shareholders would increase the higher RPTs because of the lack of supervision mechanism.
論文目次 第一章 緒論 1
第一節 研究動機 1
第二節 研究目的 4
第三節 論文架構 5
第二章 文獻回顧 6
第一節 公司治理 6
第二節 董事會架構特性 10
第三節 公司治理與關係人交易 18
第三章 研究方法 22
第一節 研究假說 22
第二節 實證模型與變數定義 25
第三節 樣本選取與資料來源 32
第四節 研究方法 33
第四章 實證結果與分析 34
第一節 樣本選取結果 34
第二節 敘述性統計量分析 36
第三節 相關性檢定 39
第四節 平均數差異檢定 41
第五節 迴歸分析 43
第五章 結論與建議 49
第一節 研究結論 49
第二節 研究建議 50
第三節 研究限制 50
參考文獻 51
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