政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/53928
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    Please use this identifier to cite or link to this item: http://nccur.lib.nccu.edu.tw/handle/140.119/53928


    Title: 保險公司管理策略對再保險、經營績效與風險承擔行為之影響分析
    Other Titles: The Impacts of Operational Strategy on Reinsurance, Efficiency Performance and Risk Taking for Insurance Company
    Authors: 王儷玲
    Contributors: 國立政治大學風險管理與保險學系
    行政院國家科學委員會
    This study examines the relation between corporate governance and the performance of the U.S. property-liability insurance industry during the period from 2000 to 2007. We find a significant relation between performance and corporate governance (board size, proportion of independent directors on the audit committee, proportion of financial experts on the audit committee, director tenure, proportion of block shareholding, average number of directorships, proportion of insiders on the board, and auditor independence). We also find property-liability insurers have complied with the Sarbanes-Oxley Act to a large extent. While SOX achieved the goal of more auditor independence and might have prevented Enron-like scandals, it had some unexpected effects. For example, insurers became less efficient when they had more independent auditors because the insurers were unable to recoup the benefits of auditor independence.
    Keywords: 保險公司管理策略;再保險;經營績效;風險承擔行為
    Date: 2009
    Issue Date: 2012-10-22 15:45:33 (UTC+8)
    Abstract: 公司治理的結構與其組成要素是否影響保險公司之經營績效,一直是保險研究文獻中的重要問題,雖然過去文獻有許多討論,但是實證結果較多以製造業為主,尤其針對保險公司之公司治理的結構與其組成要素是否影響保險公司之經營績效,文獻中卻沒有一致的答案,因此本研究探討透過良好的公司治理是否真能提升保險公司之經營績效。美國最近實施Sarbanes-Oxley Act 要求公司強化公司治理制度,本研究蒐集美國產險公司2000 到2007 年的實證資料,希望檢驗Sarbanes-Oxley Act 是否真能有效改善公司治理並進一步提升美國保險公司效率。本研究利用資料包絡分析法 (data envelopment analysis)以及公司治理相關變數,檢證Sarbanes-Oxley Act 前後產險公司之經營績效是否有明顯差異,以及透過良好的公司治理是否真能提升產險公司之經營績效。研究結果發現美國產險公司之公司治理的結構與其組成要素的確顯著影響到保險公司之經營績效,而且在Sarbanes-Oxley Act 頒訂之後,美國產險公司已實際執行相關公司治理要求,並增聘更多獨立審計與董事人員,但整體而言,卻並未發現在Sarbanes-Oxley Act 之後美國產險公司之經營績效有明顯的提升。
    Relation: 基礎研究
    學術補助
    研究期間:9808~ 9907
    研究經費:578仟元
    Data Type: report
    Appears in Collections:[Department of Risk Management and Insurance] NSC Projects

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