The Relationship between the Characteristics of IndependentDirectors and Supervisors and Firm Performance
碩士 === 國立臺灣大學 === 會計與管理決策組 === 104 === This thesis investigates the impacts of the quality and characteristics of independent directors and supervisors on the firm performance. The results show that companies hiring more professional, independent and reputationable independent directors and supervis...
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ndltd-TW-104NTU057350072017-05-14T04:32:19Z http://ndltd.ncl.edu.tw/handle/70583302442745948077 The Relationship between the Characteristics of IndependentDirectors and Supervisors and Firm Performance 獨立董監事特性與企業經營績效之關聯性研究 Ching-Jen Chang 張敬人 碩士 國立臺灣大學 會計與管理決策組 104 This thesis investigates the impacts of the quality and characteristics of independent directors and supervisors on the firm performance. The results show that companies hiring more professional, independent and reputationable independent directors and supervisors can improve operating performance, market value and financial health. This thesis also discovers that companies aiming to enhance operating performance should hire independent directors and supervisors who have been the partners of big 4 audit firms; companies aiming to enhance market value should hire independent directors and supervisors who are accounting or financial experts; companies aiming to improve financial health, innovation, or selling capacity should hire independent directors and supervisors who are professors. Finally, this thesis indicates that the above mentioned results are still significant in the same direction when companies are small and median entities, family firms or duality CEO and Chairman as one role, which are regarded as worse corporate governmance. Our empirical results might provide useful implications for companies to hire appropriate independent directors and supervisors. 林世銘 2016 學位論文 ; thesis 66 zh-TW |
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碩士 === 國立臺灣大學 === 會計與管理決策組 === 104 === This thesis investigates the impacts of the quality and characteristics of independent directors and supervisors on the firm performance. The results show that companies hiring more professional, independent and reputationable independent directors and supervisors can improve operating performance, market value and financial health. This thesis also discovers that companies aiming to enhance operating performance should hire independent directors and supervisors who have been the partners of big 4 audit firms; companies aiming to enhance market value should hire independent directors and supervisors who are accounting or financial experts; companies aiming to improve financial health, innovation, or selling capacity should hire independent directors and supervisors who are professors. Finally, this thesis indicates that the above mentioned results are still significant in the same direction when companies are small and median entities, family firms or duality CEO and Chairman as one role, which are regarded as worse corporate governmance. Our empirical results might provide useful implications for companies to hire appropriate independent directors and supervisors.
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林世銘 |
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林世銘 Ching-Jen Chang 張敬人 |
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Ching-Jen Chang 張敬人 |
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Ching-Jen Chang 張敬人 The Relationship between the Characteristics of IndependentDirectors and Supervisors and Firm Performance |
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Ching-Jen Chang |
title |
The Relationship between the Characteristics of IndependentDirectors and Supervisors and Firm Performance |
title_short |
The Relationship between the Characteristics of IndependentDirectors and Supervisors and Firm Performance |
title_full |
The Relationship between the Characteristics of IndependentDirectors and Supervisors and Firm Performance |
title_fullStr |
The Relationship between the Characteristics of IndependentDirectors and Supervisors and Firm Performance |
title_full_unstemmed |
The Relationship between the Characteristics of IndependentDirectors and Supervisors and Firm Performance |
title_sort |
relationship between the characteristics of independentdirectors and supervisors and firm performance |
publishDate |
2016 |
url |
http://ndltd.ncl.edu.tw/handle/70583302442745948077 |
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