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

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题名:	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
作者:	徐芷萱;Hsu, Chih-Hsuan
贡献者:	會計研究所
关键词:	公司治理;獨立董事;董監事學歷;產業專業;文字探勘;Corporate governance;Independent directors;The professional background of directors;Industry profession;Text mining
日期:	2019-07-10
上传时间:	2019-09-03 15:25:17 (UTC+8)
出版者:	國立中央大學
摘要:	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。;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.
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