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http://nhuir.nhu.edu.tw/handle/987654321/28109
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| 題名: | 董事會職能、性別多樣性與公司治理對風險之研究 |
| 其他題名: | Impacts of Board Function, Gender Diversity, and Corporate Governance on Firm Risk in Taiwan |
| 作者: | 李珍瓊
LEE, CHEN-CHIUNG |
| 貢獻者: | 財務金融學系財務管理碩士班
陳昇鴻;張瑞真
CHEN, SHENG-HUNG;CHANG, JUI-CHEN |
| 關鍵詞: | 董事會職能;性別多樣化;公司治理;公司風險
Board Function;Gender Diversity;Corporate Governance;Credit Risk |
| 日期: | 2019 |
| 上傳時間: | 2022-03-25 11:10:28 (UTC+8) |
| 摘要: | 本論文旨在實證探討董事會職能、性別多樣性與公司治理對台灣上市公司風險的影響。董事會不但是公司經營策略的決策者，更是監督者，在公司治理中扮演重要且舉足輕重的角色。公司董事會成員的組成，若能有互補的背景、特質、能力與專長，將有助於董事會效能的發揮，對於公司治理有正面助益，能增進公司營運績效與降低公司風險；近年來隨著女性高階主管地位的提升，愈來愈多女性參與公司的治理與決策，擔任公司董事或監察。本研究以2006 至2017 年間臺灣上市且非金融業公司為研究對象，以獨立董事比例、董事會成員的年資、教育程度、忙碌性、具財務、法律或會計背景之比例、董監事持股比率等變數，來檢驗對公司信用風險的影響，接著再以公司女性董事比率、女性高階經理人比率，更深入的來探討性別多樣性和公司信用風險之間的關係。公司風險指標則採用實質營運風險、市場風險和信用風險等六個指標作為代理變數，透過相關分析與多重迴歸模型來研究。實證結果發現董事會職能、性別多樣性變數可以顯著降低公司風險，公司董事會職能愈優，公司的風險顯著的相對較低；再者，董事會性別多樣性愈高，公司風險同樣的也較低。
This thesis aims to empirically explore the impact of board function, gender diversity and corporate governance on the risks of listed companies in Taiwan. The board of directors is not only the decision-maker of the firm's business strategy, but also the supervisor play an important and important role on corporate governance. The composition of the company's board of directors is crucial as they have complementary backgrounds, traits, capabilities, and expertise, will help the board's effectiveness, positively contribute to corporate governance, improve the company's operational performance, and reduce corporate risk. In recent, more and more women participate in corporate governance and decision-making as directors or supervisors. This thesis focuses on Taiwanese listed and non-financial companies from 2006 to 2017 by examining the proportion of independent directors, seniority of board members, education level, busyness, and financial, legal or accounting background, shareholding ratio of directors and supervisors. Variables used to test the impact on the company's credit risk, and then to further explore the relationship between gender diversity and corporate credit risk based on the company's female director ratio and female high-level manager ratio. The company's risk indicators use six indicators, namely, operational risk, market risk, and credit risk, as proxy variables, and are studied through correlation analysis and multiple regression models. The empirical results show that the board function and gender diversity variables can significantly reduce the company's credit risk. The better the company's board of directors, the company's risk is significantly lower; in addition, the higher the gender diversity of the board, the company's risk is also lower. |
| 顯示於類別: | [財務金融學系(財務管理碩士班)] 博碩士論文
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