| Summary: | 碩士 === 東吳大學 === 國際經營與貿易學系 === 97 === The previous literature has been emphasizing the influence of ownership structure and board characteristics on corporate performance. They mostly apply linear regression models to prove their hypotheses. This paper joins management configuration, the power of balance and considering variables except above-mentioned constructs. It applies Latent Class Analysis to classify the sample of corporation and according to the response of variables of corporate governance to find the best classification. Also, we apply One-way ANOVA to discuss the relationship between the degree of corporate governance and corporate performance.
This study’s target group is the listed company in the TWSE in 2007. The empirical results find that the Latent Class Analysis could successfully classify the listed companies to three kinds of companies which are good corporate governance company, general company and bad corporate governance company.The classified companies have significant difference on earnings per share (EPS), return on assets before depreciation, interest and tax (ROA-C), return on assets before depreciation and interest (ROA-B) and return on assets before interest (ROA-A).
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