本研究是以臺灣電子電源產業的上市櫃公司全部43家為研究對象，探討第二、三屆排名前四個級距的個案公司其治理評鑑結果與財務績效之關聯性。研究結果發現，公司治理評鑑排名與公司之財務績效呈明顯的正向關聯性；另外，此一排名結果亦與董事會功能及股利政策等密切相關。本研究最後對個案公司及後續研究提出建議，做為強化公司治理實務與理論之參考。;This study examines the association between corporate governance evaluation and financial performance for Taiwanese listed and OTC (over-the-counter) firms in electronic power industry. The results show that the ranking order is not only positively related to financial performance but also closely linked to board function and dividend policy. Finally, this study makes suggestions to policymakers, practitioners and for future research.
