Discussion on Taiwan Corporate Governance 100 Index and Shareholder's Equity Rate of Return

• Main Authors: TUNG, HSIU-LING, 童秀鈴
• Other Authors: Ma, Chia-Ying
• Format: Others
• Language: zh-TW
• Published: 2018
• Online Access: http://ndltd.ncl.edu.tw/handle/e379a8

碩士 === 東吳大學 === 會計學系 === 106 === Corporate governance refers to a system for guiding and managing companies in order to implement the responsibilities of business operators and to protect the legitimate rights and interests of shareholders and the interests of other stakeholders. Good corporate governance should be that the board of directors and management staff achieve business objectives in a way that meets the best interests of the company and all shareholders；assists corporate management operations, and provides effective monitoring mechanisms to encourage companies to make good use of resources, improve efficiency, and improve competitiveness.This study intends to understand whether the performance of the constituent companies of the Taiwan Corporate Governance 100 Index can be reflected in the return on stockholders' equity, and compares the constituent companies of the Taiwan Corporate Governance 100 Index with those of non-constituent companies to analyze their operations. The difference in performance. The empirical results of this thesis show that companies in Taiwan’s corporate governance 100 Index have a significant positive correlation with shareholder’s equity returns. Companies representing Taiwan’s corporate governance 100 Index’s stocks have better return on equity and better performance. Use shareholders' equity resources to create higher profits for shareholders.