董事會產業專業度與裁罰案件之關聯性－以金融業為例

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徐芷萱(Chih-Hsuan Hsu) 查詢紙本館藏

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會計研究所

論文名稱

董事會產業專業度與裁罰案件之關聯性－以金融業為例
(The Association between Industry Profession of Board of Directors and Administrative Sanction – Evidence from the Financial Industry)

相關論文

★ 致股東報告書文字資訊與裁罰案件關聯性之研究	★ 管理階層職位專業度與裁罰案件之關聯性—以金融業為例
★ 會計師查核報告之關鍵查核事項與公司負面訊息的關聯性－以金融業與半導體業為例

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至系統瀏覽論文 (2025-6-30以後開放)

摘要(中)

樂陞案的爆發讓獨董的議題掀起一波討論，投資人關心獨立董事的專業能力能否能夠有效監督公司。近年來，許多文獻說明文字揭露具有資訊內涵，故在企業發布的年報中之揭露內容亦為一項具資訊內涵之文字資訊，加之法規訂定了公司應揭露之資訊，因而本研究欲探究董事會成員中的專業背景能力是否和產業所需專業相符，可利用年報中所揭露之董監事學歷資料進行分析。在本文的研究方法與流程中使用文字探勘技術，提供了新的變數建立方法，對台灣金融業公開發行以上之公司2015年至2017年公司年報中所揭露之董監事學歷資料進行分析，將年報揭露的學歷內容中所需資訊萃取出來，讓文字資料轉換成可以衡量跟分析的樣態，並用來預測裁罰案件的發生。研究結果發現，在金融業中獨立董事的管理專業高低對於裁罰案件次數的影響，比整體董事會管理專業的影響來的高，若獨立董事中管理專業比例高，能降低裁罰案件的發生。

摘要(英)

The outbreak of the XPEC Entertainment case has caused a discussion on the issue of the independent director. Investors are particularly concerned about whether the professional ability of independent directors can effectively supervise the company. In recent years, numerous research has discovered that the textual disclosures are informative. The public information disclosure in the annual report is also an information with information content. In addition, the regulations stipulate the information that the company should disclose. Thus, this study is to explore whether the professional of board of directors is consistent with the professional requirements of the industry. The information disclose about the professional background of directors in the annual report can be used for analysis. In the research methods and processes of this study use text mining techniques to provide a new method for establishing variables. This study uses the new method to analyzes the professional background which disclose in the annual report of Taiwan’s public companies in financial industry.
The result show that the influence of the management profession of independent directors in the financial industry is higher than the board of directors. If the proportion of management of independent directors is high, it can reduce the incidence of administrative sanction.

關鍵字(中)

★ 公司治理
★ 獨立董事
★ 董監事學歷
★ 產業專業
★ 文字探勘

關鍵字(英)

★ Corporate governance
★ Independent directors
★ The professional background of directors
★ Industry profession
★ Text mining

論文目次

摘要 I
Abstract III
目錄 IV
表目錄 VI
圖目錄 VIII
壹、緒論 1
1-1 研究動機及目的 1
1-2 研究架構 3
貳、文獻探討 4
2-1 董事會組成 4
2-2 董監事專業度 5
2-3 臺灣董監事資格 6
2-4 文字探勘 10
參、研究設計及方法 12
3-1 專業度處理 14
3-1-1 董監經理人學經歷資料庫 14
3-1-2 學院科系資料庫 17
3-1-3 董監經理人學經歷與學院科系之連結 24
3-1-4 產業專業度 28
3-1-5 學歷專業度與產業專業度之連結 29
3-2 樣本選取 30
3-3 變數定義及衡量 32
3-3-1 管理專業比例 32
3-3-2 裁罰案件 34
肆、研究結果 37
4-1 敘述性統計 37
4-2 裁罰發生與否和平均管理專業比例的關聯 38
4-3 裁罰金額和平均管理專業比例的關聯 44
伍、結論與建議 47
5-1 研究結論 47
5-2 研究限制與建議 48
參考文獻 50
附錄 52
附錄一、董監事學經歷揭露(以5880合庫金106年之年報) 52
附錄二、學院科系資料庫 55

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指導教授

盧佳琪蔡芸琤(Chia-Chi Lu Yun-Cheng Tsia)

審核日期

2019-7-10

推文