| Summary: | 碩士 === 國立雲林科技大學 === 企業管理系 === 102 === The OECD Principles of Corporate Governance have become important guidelines for worldwide enterprises to implement corporate governance since they are issued in 1998 For sound organization, corporate governance effectively monitors and manages the company through internal and external supervision management mechanism.With the TSEC and OTC listed group companies in Taiwan from 2008 to 2012 as samples, the study discusses the influence of business structures on corporate governance practices, including CEO duality, proportion of independent directors, frequency of board meetings and board meeting attendance rate.Research results indicate that business structures have different impacts on each corporate governance practice. For example, the influence of cross ownership on CEO duality shows low heterogeneity among group companies. However, the influence of cross ownership on proportion of independent directors shows high heterogeneity. In addition, the study finds the relationship between family ownership rate and corporate governance practices. Higher rate of the family ownership shows little heterogeneity when implementing corporate governance among group companies.
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