董事會性別組成比例與員工之關係：以台 灣企業勞動訴訟為例子

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梁晉愷(Jin-Kai Liang) 查詢紙本館藏

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產業經濟研究所

論文名稱

董事會性別組成比例與員工之關係：以台灣企業勞動訴訟為例子
(The relationship between the gender composition ratio of the board of directors and employees: a case study of labor litigation in Taiwanese companies)

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摘要(中)

本研究探討臺灣上市及上櫃公司董事會中，女性董事佔比性與公司勞動訴訟發生頻率之關聯性。本文使用臺灣經濟新報（TEJ）資料庫，2010年至2020年期間資料進行實證分析，主要結果發現女性董事佔比與公司勞動訴訟發生率呈現顯著負面影響。此外為排除內生性問題對估計結果的影響，本文分別使用工具變數法以及傾向匹配評分法，對上述主要結果進行穩健性測試，其中基於相關文獻建議，以同產業中女性董事數量佔所有董事數量之比率做為工具變數。本研究發現在利用傾向匹配評分法，除去公司特徵與時間層面可能造成的影響下，女性董事佔比與公司勞動訴訟發生率依舊呈現顯著負面影響。然而在工具變數法下，雖然前者依然對後者呈現負向影響，但顯著性不足。基於對工具變數適切性的檢定結果發現，此顯著性不足結果可能來源於，所使用工具變數在本文探討之議題下參考性不足所造成。

摘要(英)

This study investigates the relationship between the proportion of female directors on the board and the frequency of labor lawsuits in Taiwanese listed companies. This paper uses the data from Taiwan Economic Journal (TEJ), which covers from 2010 to 2020. The main results show that the proportion of female directors has a significant negative impact on the incidence of labor lawsuits. In addition, in order to exclude the influence of endogeneity on the estimated results, this paper uses the instrumental variable method and the propensity score matching method to test the robustness of the above main results. According to related literature, the proportion of the number of female directors on all directors in the same industry is used as an instrumental variable. We find that the proportion of female directors still has a significant negative effect on the incidence of labor lawsuits after using the propensity score matching method to remove the possible effect from firm characteristics and time. However, under the instrumental variable method, the former still has a negative effect on the latter, but the effect becomes insignificant. The insignificance may be due to the fact our instrumental variable is not sufficiently informative in the context of the issues studied in this paper based on the weak instrumental variable test.

關鍵字(中)

★ 女性董事
★ 勞動訴訟
★ 傾向匹配評分法

關鍵字(英)

論文目次

一、緒論………………………………………………….. 1
1.1 研究背景和動機……………………………………. 1
1.2 研究目的……………………………………………. 4
二、文獻回顧…………………………………………….. 6
2.1 管理階層性別與公司政策之關係…………………. 6
2.2
2.3 管理階層性別與公司風險程度之關係……………..
女性管理擁有更好的員工關係…………………….. 7
9
三、資料來源與研究方法……………………………….. 11
3.1 樣本與資料來源……………………………………. 11
3.2 研究方法與模型…………………………………….. 11
3.3 變數之定義與說明………………….……………… 12
四、實證結果與分析…………………………………….. 16
4.1 敘述統計表…………………………………………. 16
4.2
4.3 女性比例對董事勞動訴訟比率之實證分析………
內生性處理…………………………………………. 20
24
4.3.1 工具變數法 ……………………………………… 24
4.3.2
4.4 傾向匹配評分………………………………………..
普瓦松回歸分析 29
33
五、結論與建議………………………………………….. 37
參考文獻 ……………………………………………………….. 38

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指導教授

蔡明宏蔡栢昇

審核日期

2022-9-29

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