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    Please use this identifier to cite or link to this item: http://ir.lib.ncu.edu.tw/handle/987654321/64429


    Title: 股權分置改革對公司治理、營運資金管理與公司績效關係之影響-以中國上市公司為例;The moderating effect of split-share structure reform on the relation among corporate governance, working capital management and corporate performance for Chinese listed firms
    Authors: 蘇立強;Su,Li-chiang
    Contributors: 企業管理學系在職專班
    Keywords: 股權分置改革;營運資金管理;公司治理;公司績效
    Date: 2014-06-20
    Issue Date: 2014-08-11 18:19:30 (UTC+8)
    Publisher: 國立中央大學
    Abstract: 本研究主要探討股權分置改革對公司治理、營運資金管理與公司績效關係之
    研究,使用中國大陸自1995 年到2012 年2,572 家上市公司之數據為研究目標,
    利用資產報酬率作為主要應變數探討,主要自變數為股權分置改革與現金轉換週
    期,將自變數區分為股權結構和董事會特徵兩個構面探討,變數包括:國有持股
    比率、內部人持股率、大股東持股率、股權集中度、機構人持股率、董事會規
    模,外部董事比例和領導結構。採用Ordinary Least Squares 模型進行實證迴歸
    分析,結果顯示股權分置改革後,中國上市公司的公司治理機制對績效有明顯
    的助益,尤其在股權集中度和機構人持股率呈顯著正向影響。然而,此一改善
    並非透過營運資金管理決策此一途徑達成。;This study investigates the moderating effects of split-share structure reform on
    the relation among corporate governance, working capital management and corporate
    performance for Chinese listed firms. The sample consists of 2,572 listed companies
    in China for the period from 1995 to 2012. The major dependent variable is cash
    conversion cycle, and independent variables are categorized into ownership structure
    and board characteristics. Ordinary Least Square analysis is used to evaluate the
    relation among corporate governance, working capital management and corporate
    performance. The empirical results show that corporate governance of Chinese listed
    firms positively affects corporate performance, especially for ownership concentration
    and institutional ownership. However, split-share structure reform does not influence
    corporate performance through the channel of the interaction between corporate
    governance and working capital management decisions.
    Appears in Collections:[企業管理學系碩士在職專班] 博碩士論文

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