| Summary: | 碩士 === 中原大學 === 會計研究所 === 95 === The purpose of this paper is to examine Board of directors characteristics
and relations information expositionl, and to undersand corporate governance practices of corporates in Taiwan. Directors’ characteristics including ownership, proportion of directors and supervisors pledged, proportion of directors and supervisors owned by controlling shareholder, board size, proportion of independent directors and supervisors, dual position. Regression analysis result show that controlling shareholder would loss corporate value and make lower level of disclosure. Disclosure level would improve if proportion of independent directors and supervisors increases. Then how to strengthen the outsider and independent director for Taiwanese disclosure is important.
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