| Summary: | 碩士 === 國立臺中科技大學 === 財政稅務系租稅管理與理財規劃碩士班 === 105 === According to the current law, all of the listed companies in Taiwan shall set up an independent board of directors before the end of 2017. Thus, it turns out to be more and more evident that we place a high value on the Independent Director System. The introduction of independent directors becomes an essential issue for industries, governments and academies regarding the corporate governance, the corporate transparency of the enterprises, etc. Aim at the independentboard-of-directors formed enterprise, there are two main purposes for this study: first, to discuss if there is a “ Guardian ” relevance for the independent directors with a high political cost. Secondly, analyze the connection of professional capability between the independent directors and the family firms. The study sample of this research is based
on the data of Taiwan listed companies in 2015. The result shows that an enterprise with a higher political cost, the percentage for having independent directors with a “ Guardian ” background rises accordingly. It signifies an enterprise attracting more attention from the public and the government will have even more resources brought by certain relevant people. Moreover, this study also discovered that there is no significant difference between family firms and non-family firms when it comes to professional capability . The conclusion shows that, even though the current law put stress on the professional capability of independent directors but the professional capability of independent directors seems to be unvalued by the enterprises.
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