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系統識別號 U0026-2307201611131900
論文名稱(中文) 公司治理評鑑優良之企業國際化程度對於企業績效影響之研究:以女性在董事會、主要經營管理階層及監察人或審計委員會的參與程度作為調節變項
論文名稱(英文) The Impact of Internationalization on the Enterprise of Excellent Corporate Governance’s Performance - The Moderating Effect of Female Involvement in the Main Management
校院名稱 成功大學
系所名稱(中) 高階管理碩士在職專班(EMBA)
系所名稱(英) Executive Master of Business Administration (EMBA)
學年度 104
學期 2
出版年 105
研究生(中文) 洪國森
研究生(英文) Kuo-Sen Hung
學號 R07024678
學位類別 碩士
語文別 中文
論文頁數 59頁
口試委員 指導教授-蔡惠婷
口試委員-康信鴻
口試委員-賴孟寬
中文關鍵字 女性參與  公司治理  企業績效  國際化程度 
英文關鍵字 Female Involvement  Corporate Governance  Enterprise Performance  the degree of internationalization 
學科別分類
中文摘要 本研究以臺灣證券交易所股份有限公司及財團法人中華民國證券櫃檯買賣中心共同委託財團法人證券暨期貨市場發展基金會辦理之「第一屆(2014年) 及第二屆(2015年)上市上櫃企業公司治理評鑑」之評鑑結果前百分之五之上市櫃公司為研究對象,以公開資訊觀測站2014年之股東會年報資料作為研究樣本的範圍,並以各企業海外銷售額佔總銷售額比率及海外投資帳面金額佔總資產比率作為國際化程度的評估依據,以及女性成員佔董事會席次、主要經營管理團隊比例及監察人或審計委員會席次作為女性在決策面、執行面及監督面的參與為調節變項,來探討女性參與決策面、執行面及監督面對於企業績效影響的關係。研究結果發現,本研究結果顯示,國際化程度確實對於公司治理評鑑優良之企業績效表現有所幫助,女性在董事會、主要經營管理階層及監察人或審計委員會的參與程度也對國際化程度產生正面影響。
英文摘要 In this study, the Taiwan Stock Exchange Corporation and the Gre Tai Securities Market Foundation jointly commissioned by the Securities and Futures Institute of handle "on the first session (2014) and second (2015) listed the former cabinet corporate governance Evaluation "Evaluation results of five per cent of all listed companies in the research object, MOPS shareholders 2014 annual report will be the scope of the study as a sample, and all enterprises and overseas sales accounted for total overseas sales ratio and the carrying amount of the investment total assets ratio as the basis for the assessment of the degree of internationalization, and female members of the Board accounts for seats, the main proportion of the management team and the Board seats as supervisors or women in decision-surface, surface and supervise the implementation of participation surface to adjust variables to explore the surface of women's participation in decision-making, execution and supervision of face to face on business performance relationship. The results found that the results of this study showed that the degree of internationalization is really good evaluation of corporate governance performance of enterprise performance to help women in the boardroom, the level of participation and the main business management or the Board of Supervisors also generate the degree of internationalization positive influence.
論文目次 目錄
論文審定書 i
摘要 i i
致謝 i i i
目錄 iv
表次 v
第一章 導論 1
第一節 研究背景動機 1
第二節 研究問題與研究目的 4
第三節 研究範圍與流程 5
第二章 文獻探討 7
第一節 國際化定義及程度的衡量指標 7
第二節 公司治理評鑑系統 15
第三節 女性參與對企業的營運績效相關研究理論 21
第四節 代理理論 28
第三章 研究設計 32
第一節 研究假設 32
第二節 研究架構 33
第三節 資料蒐集 34
第四節 變數定義與衡量 35
第四章 實證分析結果 38
第一節 相關分析 38
第二節 多元迴歸分析 41
第五章 結論與建議 45
第一節 研究結論 45
第二節 理論貢獻 46
第三節 管理意涵 47
第四節 研究限制 48
第五節 後續研究建議 49
參考文獻 50

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