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系統識別號 U0026-1705201720343600
論文名稱(中文) 市場集中度對公司治理及經營績效之影響
論文名稱(英文) The Effect of Market Concentration on Corporate Governance and Corporate Performance
校院名稱 成功大學
系所名稱(中) 會計學系
系所名稱(英) Department of Accountancy
學年度 105
學期 2
出版年 106
研究生(中文) 李姸瑩
研究生(英文) Yen-Ying Lee
學號 R16041027
學位類別 碩士
語文別 中文
論文頁數 35頁
口試委員 口試委員-王志瑋
口試委員-李漢星
指導教授-林軒竹
中文關鍵字 財務績效  市場集中度  公司治理 
英文關鍵字 Corporate Performance  Market Concentration  Corporate Governance 
學科別分類
中文摘要 自從國內外許多曾被認為治理良好的公司陸續發生了掏空案件,讓本文開始懷疑單純的公司治理是否能對財務績效起到良好的作用,以及公司的外部環境是否和公司治理間產生關聯進而影響財務績效。因此本文以台灣上市櫃公司為樣本,並以股權結構、激勵效果、董事會組成等三大構面代表公司治理總分數,研究公司治理對財務績效的影響,發現公司治理對財務績效確實起到正向的作用。接著進一步研究市場集中程度對財務績效的影響,發現市場集中度與財務績效也是正向影響。最後,本文並進一步探討公司治理與市場集中度之交互作用與財務績效之影響,發現市場集中度越低時,公司治理對財務績效之正向影響更加顯著,反之亦然。
英文摘要 Since many companies that have been considered well-managed have been hollowed out, this paper begins to wonder whether only with corporate governance can play a good role in financial performance and whether the company's external environment is related to corporate governance then further affects financial performance. This paper takes Taiwan listed company as sample. We use corporate governance which is composed of ownership structure, incentive effect, and composition of the board of directors, to examine the impact of corporate governance on financial performance and find that corporate governance does have a positive effect on financial performance. Then we further examine the impact of market concentration on financial performance, we found that there is also a positive effect. Finally, this paper further discusses the association among corporate governance, market concentration and financial performance. It is found that when the market is competition, the positive impact of corporate governance on financial performance is more significant and vice versa.

論文目次 摘要 I
誌謝 V
內文目錄 VI
第一章 緒論 1
第一節 研究背景及動機 1
第二節 研究目的 2
第二章 文獻探討與假說建立 3
第一節 文獻探討 5
第二節 假說建立 9
第三章 研究設計 10
第一節 模型與變數 10
第二節 敘述性統計 15
第四章 實證結果 21
第一節 迴歸結果分析 21
第五章 額外測試 28
第六章 結論與建議 31
第一節 研究結果 31
第二節 研究限制與建議 32
參考文獻 33

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