The study of the relation between Corporate Governance and Firm performance in Taiwanese Financial Holding Companies

• Main Authors: CHEN,SHUN-JEN, 陳順仁
• Other Authors: WANG,CHING-PING
• Format: Others
• Language: zh-TW
• Published: 2014
• Online Access: http://ndltd.ncl.edu.tw/handle/zebrgv

碩士 === 國立高雄應用科技大學 === 財富與稅務管理系碩士在職專班 === 102 === Corporate governance is the most popular topic in management in these years. Take Asia financial crisis in 1997 as an example, it causes huge effect to many countries. There are two major reasons which are financial institutes lack monitor by government and managed poorly. Also, banks have poor knowledge and experience to risk management by loosely internal controls. According to literature review in corporate governance, this research separates nine variables to measure operating performance. In addition, the author uses ROE and EPS as a proxy variables as operating performance. The research purpose is that aims to demonstrate whether operating performance and measurement of corporate governance have significant differences with regression. The result demonstrates two consequences. First, the result shows significant positive relation among director and supervisor shareholding, manager shareholding and EPS. Therefore, corporate governance issue can be solved by changing of ownership structure. Also, it demonstrates board of director will be willing to monitor manager when they have more shareholding. Second, the other result shows insignificant positive relation between board size and operating performance by financial holding. It implies function of monitoring will be strengthened when board size is bigger. Moreover, board of director will help company by their professional suggestions. Then, company have increasing performance so that sustainable development.