董事會異質性之決定因素

NCUIR > School of Management at National Central University > Graduate Institute of Human Resource Management > Electronic Thesis & Dissertation > Item 987654321/59931

Please use this identifier to cite or link to this item: http://ir.lib.ncu.edu.tw/handle/987654321/59931

Title:	董事會異質性之決定因素
Authors:	楊珺涵;Yang,Chun-Han
Contributors:	人力資源管理研究所
Keywords:	董事會異質性;管理階層權勢;最終控制;董事會;Board Heterogeniety;Power of manager;Ultimate control;Board
Date:	2013-06-25
Issue Date:	2013-07-10 11:25:25 (UTC+8)
Publisher:	國立中央大學
Abstract:	董事會異質性為探討公司績效重要議題，而探討董事會異質uzk性之決定因素文獻並很少，且本研究認為董事會異質性會帶給董事會不同的觀點和多樣的人才。本研究藉由以2010年底資產總額達一百五十億台幣以上的台灣上市公司作為研究對象，根據台灣各企業公開年報，提出了六項董事會異質性衡量指標:性別、任期、持股比例、教育背景(包含學歷地區、教育程度、專業領域)，藉由階層迴歸分析探討四大構面(企業運作複雜度、管理階層權勢、董事會規模與結構、最終控制者權勢)對董事會異質性六大指標的關聯性。本研究利用迴歸分析針對提出的四項假說進行驗證，分別為以下: 一、企業運作複雜度與董事會異質性成正向之關係二、管理階層權勢與董事會異質性成負向之關係三、董事會規模與結構與董事會異質性成正向之關係四、最終控制者權勢與董事會異質性成負向之關係而研究結果顯示，假說一、假說二、假說三是獲得驗證的，而在假說四則部分獲得驗證，本研究認為與企業結盟合併有關係。 Board Heterogeneity is always an important issue when we used to examine company's performance. However , sholar rarely studied the determinants of the board heterogeneity . Besides , we think that the more board heterogeneity the company have, the more different views and talent will be given in the board. We gathered all the Taiwan companies with toal assets above $15 billion NTD in 2012 to be our sources. There are six dependant variables: sex, tenure, sharholding ratio, educational region, educational level, Profesional background. And Four dimensions which are the complexity of company, the power of the manager, the scale and structure of the board, and the power of ultimate control. We use hierarchical regression to discuss and also verify our four hypothesis as follows: Hypothesis 1: Board heterogeniety and the complexity of company are positive correlated Hypothesis 2: Board heterogeniety and the power of manager are negative correlated Hypothesis 3: Board heterogeniety and the scale and structure of the board are positive correlated Hypothesis 4: Board heterogeniety and the power of ultimate control are negative correlated According to our research outcome, we found the hypothesis 1,2.3 are verified, but hypothesis 4 is partially verified because of company's alliance and merger.
Appears in Collections:	[Graduate Institute of Human Resource Management ] Electronic Thesis & Dissertation

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