English  |  正體中文  |  简体中文  |  Post-Print筆數 : 11 |  Items with full text/Total items : 88837/118541 (75%)
Visitors : 23545798      Online Users : 445
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
Scope Tips:
  • please add "double quotation mark" for query phrases to get precise results
  • please goto advance search for comprehansive author search
  • Adv. Search
    HomeLoginUploadHelpAboutAdminister Goto mobile version
    政大機構典藏 > 商學院 > 會計學系 > 期刊論文 >  Item 140.119/63966
    Please use this identifier to cite or link to this item: http://nccur.lib.nccu.edu.tw/handle/140.119/63966


    Title: 研發支出、內部董事與經營績效
    Authors: 林宛瑩;汪瑞芝;游順合
    Lin, Wan-Ying;Wang, Jui-Chih;Yu, Shun-Ho
    Contributors: 會計系
    Keywords: 研發支出;董事會結構;經營績效;資源依賴理論
    R&D;Board structure;Firm performance;Resource dependence theory
    Date: 2012-06
    Issue Date: 2014-02-18 16:35:31 (UTC+8)
    Abstract: 本文從代理理論與資源依賴理論觀點,針對臺灣1999至2008年一般產業之上市(櫃)公司,分析研究發展支出對內部董事與公司經營績效(Tobin's Q)關聯性之影響。代理理論主張,董事會之獨立性有助監督功能之發揮,故預期內部董事席次比率與公司經營績效呈反向關係;資源依賴理論則主張,是董事會資本而非監督機制才對公司經營有較重大的助益,故預期內部董事在企業專屬知識需求較高之公司,內部董事席次比率與公司經營績效呈正向關係。本文以Tobin's Q衡量公司經營績效,以高研發支出作為衡量企業專屬知識需求之代理變數,主要實證結果顯示,研發支出高且其內部董事席次比率高之公司,其經營績效較佳,分析結果支持資源依賴理論。
    Based on propositions suggested by the agency theory and the resource-dependence theory, this research empirically investigates the effect of R&D on the association between the role of insider board members and firm performance. The agency theory proposes that the independence of board directors enhances the monitoring function of the corporate board, and a negative relationship between board dependence and firm performance should be expected. As to the resource-dependence theory, it suggests that it is the board capital rather than monitoring mechanism serves the primary function of the corporate board. For companies with high demand for firm-specific knowledge it is better off to have more insider board directors. A positive relationship is therefore expected between board dependence and firm performance. This paper uses R&D investment as the proxy for demand for firm-specific knowledge and Tobin's Q as measurement for firm performance. The primary research findings indicate that for high R&D investment firms, higher the percentage of insider board members, higher the firm performance. Our evidence supports the resource dependence theory.
    Relation: 會計審計論叢, 2(1), 61-90
    Data Type: article
    Appears in Collections:[會計學系] 期刊論文

    Files in This Item:

    File Description SizeFormat
    6190.pdf660KbAdobe PDF530View/Open


    All items in 政大典藏 are protected by copyright, with all rights reserved.


    社群 sharing

    著作權政策宣告
    1.本網站之數位內容為國立政治大學所收錄之機構典藏,無償提供學術研究與公眾教育等公益性使用,惟仍請適度,合理使用本網站之內容,以尊重著作權人之權益。商業上之利用,則請先取得著作權人之授權。
    2.本網站之製作,已盡力防止侵害著作權人之權益,如仍發現本網站之數位內容有侵害著作權人權益情事者,請權利人通知本網站維護人員(nccur@nccu.edu.tw),維護人員將立即採取移除該數位著作等補救措施。
    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - Feedback