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碩士 === 國立中央大學 === 財務金融學系在職專班 === 103 === Taiwan’s Financial Supervisory Commission (FSC) started the installation of independent directors since 1998. In particular, FSC has been emphasizing the value of so-called “financial expert” independent directors, who are believed to impose strict monitoring...
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ndltd-TW-103NCU053040412016-05-22T04:41:04Z http://ndltd.ncl.edu.tw/handle/17949520510095146674 none 財會專長之獨立董事與公司績效之關聯性 Shu-hua Tung 童淑華 碩士 國立中央大學 財務金融學系在職專班 103 Taiwan’s Financial Supervisory Commission (FSC) started the installation of independent directors since 1998. In particular, FSC has been emphasizing the value of so-called “financial expert” independent directors, who are believed to impose strict monitoring on the validity of financial statement. In this thesis, we separate the financial expert directors into several categories by the nature of their occupations: academic, bankers, government officials, and the practitioners in security, insurance, and accounting firms. We find the presence of these financial experts on board indeed lead to higher firm performance, measured by return on assets (ROA) and price-book value ratio (P/B). Overall, our evidence advocates the value of financial expert independent directors. Hsin-han Shen 沈信漢 2015 學位論文 ; thesis 61 zh-TW |
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碩士 === 國立中央大學 === 財務金融學系在職專班 === 103 === Taiwan’s Financial Supervisory Commission (FSC) started the installation of independent directors since 1998. In particular, FSC has been emphasizing the value of so-called “financial expert” independent directors, who are believed to impose strict monitoring on the validity of financial statement. In this thesis, we separate the financial expert directors into several categories by the nature of their occupations: academic, bankers, government officials, and the practitioners in security, insurance, and accounting firms. We find the presence of these financial experts on board indeed lead to higher firm performance, measured by return on assets (ROA) and price-book value ratio (P/B). Overall, our evidence
advocates the value of financial expert independent directors.
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Hsin-han Shen |
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Hsin-han Shen Shu-hua Tung 童淑華 |
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Shu-hua Tung 童淑華 |
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Shu-hua Tung 童淑華 none |
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Shu-hua Tung |
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2015 |
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http://ndltd.ncl.edu.tw/handle/17949520510095146674 |
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