公司治理對公司信用評等調整之影響

NHUIR > College of Management > Department of Finance, The M.A. Program of Financial Management > Disserations and Theses > Item 987654321/23332

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Title:	公司治理對公司信用評等調整之影響
Other Titles:	The Impact of the Corporate Govermance on the Corporate Credit Rating Adjustments
Authors:	李維中 Lee, Wei-Chung
Contributors:	財務金融學系財務管理碩士班賴丞坡 Cheng-Po Lai
Keywords:	董事會規模;經理人持股比例;信用評等;公司治理;獨立董監席次比例;執行董事席次比例 the percentage of independent director;board size;managerial stockholdings;corporate credit rating;corporate govermance;the percentage of executive director
Date:	2015
Issue Date:	2015-09-10 14:52:51 (UTC+8)
Abstract:	本研究旨在探討公司治理股權結構、董事會結構、資訊揭露及經營層特性四構面對台灣經濟新報社的台灣企業信用風險評等（TCRI）調整之影響，採用邏輯斯分析。研究期間為2005～2014年，樣本為台灣上市上櫃公司不含金融業，剔除具有遺漏值之樣本。研究結果發現經理人持股比例與公司信用評等調整有顯著負相關。最大外部大股東持股比例、董事會規模、獨立董監席次比例、執行董事席次比例對公司信用評等調整有顯著正相關。其中以獨立董監席次比例對評等調整影響最顯著。　　The main purposes of this study was to explore the impact of the ownership structure,board structure,information disclosure and characteristics of managerment on the TCRI corporate credit rating adjustments by logistic regression analysis.The sample is using Taiwan’s initial public offering and deleteing missing data over the period from 2005 to 2014. The findings of this study were the managerial stockholdings is a significant negative correlation and the board strucyure, the biggest outside stockholder ownership, the percentage of independent directorand the percentage of executive director are the significant positive correlation to corporate credit rating adjustments.
Appears in Collections:	[Department of Finance, The M.A. Program of Financial Management] Disserations and Theses

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