Directors' Liability Insurance and Operating Risks
碩士 === 國立高雄應用科技大學 === 會計系 === 105 === The samples of this study are Taiwan's listed companies from year 2008 to 2015. This study explores the relationship of directors' liability insurance and operational risks, and discusses whether the coverage of directors' liability insurance will...
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ndltd-TW-105KUAS03850112019-05-15T23:24:31Z http://ndltd.ncl.edu.tw/handle/3e24wy Directors' Liability Insurance and Operating Risks 董事責任險與經營風險之關聯性 Hao-Yan Jhu 朱浩延 碩士 國立高雄應用科技大學 會計系 105 The samples of this study are Taiwan's listed companies from year 2008 to 2015. This study explores the relationship of directors' liability insurance and operational risks, and discusses whether the coverage of directors' liability insurance will also affect the operating risk, and then further analyze the moderating effect of the director's gender, education and financial background characteristics. The empirical results show that the directors' liability insurance is positively correlated with the operating risks, but the coverage of the directors' liability insurance is negatively correlated with the operating risks. The results of board characteristics show that when the directors' liability insurances have insured, female directors will give up the inherent risk aversion characteristics and increase the company's operating risks, but high the director's education degree can reduce operating risks, and the financial background has no significant impact on operating risks. TSENG, YEE-CHY 曾玉琦 2017 學位論文 ; thesis 46 zh-TW |
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碩士 === 國立高雄應用科技大學 === 會計系 === 105 === The samples of this study are Taiwan's listed companies from year 2008 to 2015. This study explores the relationship of directors' liability insurance and operational risks, and discusses whether the coverage of directors' liability insurance will also affect the operating risk, and then further analyze the moderating effect of the director's gender, education and financial background characteristics. The empirical results show that the directors' liability insurance is positively correlated with the operating risks, but the coverage of the directors' liability insurance is negatively correlated with the operating risks. The results of board characteristics show that when the directors' liability insurances have insured, female directors will give up the inherent risk aversion characteristics and increase the company's operating risks, but high the director's education degree can reduce operating risks, and the financial background has no significant impact on operating risks.
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author2 |
TSENG, YEE-CHY |
author_facet |
TSENG, YEE-CHY Hao-Yan Jhu 朱浩延 |
author |
Hao-Yan Jhu 朱浩延 |
spellingShingle |
Hao-Yan Jhu 朱浩延 Directors' Liability Insurance and Operating Risks |
author_sort |
Hao-Yan Jhu |
title |
Directors' Liability Insurance and Operating Risks |
title_short |
Directors' Liability Insurance and Operating Risks |
title_full |
Directors' Liability Insurance and Operating Risks |
title_fullStr |
Directors' Liability Insurance and Operating Risks |
title_full_unstemmed |
Directors' Liability Insurance and Operating Risks |
title_sort |
directors' liability insurance and operating risks |
publishDate |
2017 |
url |
http://ndltd.ncl.edu.tw/handle/3e24wy |
work_keys_str_mv |
AT haoyanjhu directorsliabilityinsuranceandoperatingrisks AT zhūhàoyán directorsliabilityinsuranceandoperatingrisks AT haoyanjhu dǒngshìzérènxiǎnyǔjīngyíngfēngxiǎnzhīguānliánxìng AT zhūhàoyán dǒngshìzérènxiǎnyǔjīngyíngfēngxiǎnzhīguānliánxìng |
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