公司治理對董監事責任保險需求之影響－以台灣家族控股公司為例

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Title:	公司治理對董監事責任保險需求之影響－以台灣家族控股公司為例
Other Titles:	The Effects of Corporate Governance on Directors and Officers Liability Insurance--The Case of Family-Owned Business in Taiwan
Authors:	傅裕欽 Fu, Yu-Chin
Contributors:	財務金融學系財務管理碩士班賴丞坡 Cheng-Po Lai
Keywords:	家族控股;公司治理;董監事責任保險 Family Ownership;Corporate Governance;Directors and Officers Liability Insurance
Date:	2016
Issue Date:	2016-10-26 13:29:18 (UTC+8)
Abstract:	本研究以2011年至2013年間，台灣地區家族控股上市公司為研究對象，運用羅吉斯實證模型探討家族控股公司之公司治理對投保董監事責任保險（D&O責任險）之影響。實證結果顯示董事會規模、獨立董監事席次、公司規模、產業因素對投保D&O責任險存在正向影響；而家族控股公司的股份盈餘偏離差、控制股東席次、董事長兼任總經理、負債比率則對投保D&O責任險存在反向影響。本研究之發現可作為上市櫃公司與監理機關公司治理之參考。　　Using 2011-2013 annual data of family-owned business in Taiwan,this study applies logistic regression modelto investigate the effects of corporate governance on D&O liability insurance. The empirical results show the size of the board of directors, independent directors and supervisors seats, company size; industry factors have positive effects on the D&O liability insurance. In contrast, family holding company shares Earnings deviation seats controlling shareholders, chairman concurrently general manager, the debt ratio have negative effectson D&O liability insurance. This study will provide Taiwan’s listed companies and supervision institutions with references in corporate governance.
Appears in Collections:	[Department of Finance, The M.A. Program of Financial Management] Disserations and Theses

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