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    政大機構典藏 > 商學院 > 財務管理學系 > 學位論文 >  Item 140.119/65786
    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/65786


    Title: 銀行董事會規模、結構與公司績效關聯性之研究 -以臺灣的銀行機構為例
    Bank board size、structure and performance - Evidence for Taiwan banking companies
    Authors: 邱浩軍
    Contributors: 顏錫銘
    邱浩軍
    Keywords: 公司治理
    董事會規模
    董事會獨立性
    性別多樣性
    Date: 2013
    Issue Date: 2014-05-01 15:23:29 (UTC+8)
    Abstract: 2008年由次貸危機引發的金融海嘯,凸顯了銀行的公司治理機制的問題。本文由董事會的規模以及組成來探討公司治理對於公司績效所帶來的影響,採用台灣銀行為樣本,期間為1996年到2012年,以董事會規模、獨立性及性別多樣性作為主要變數來探討與公司績效的關係。首先,我們先以CAMEL指標做為應變數,探討在資本適足、資產品質、經營管理能力、獲利能力以及流動性共五個面向中,董事會的內部治理對於此五面向的個別影響為何,而此五個面向的變數,最終亦會反映在銀行的獲益率上。故本文使用股東權益報酬率(ROE)作為公司績效的代理變數,實證董事會特性相關變數對於公司績效的關聯性。

    我們發現董事會規模愈大及獨立董事比率愈高在CAMEL五個面向皆呈現有利的影響,然而女性董事比率與CAMEL績效並無顯著相關性。而以股東權益報酬率作為公司績效代理變數時,董事會規模與獨立董事比率與之呈現正相關。

    最後,我們以不同的性質,如銀行規模、資本適足率以及逾放比率,將銀行分類,結果顯示董事會規模對於資產規模較小的銀行以及資本適足率較差、逾放比率不佳的銀行來說特別顯著,表示董事會在相對體質沒那麼好的銀行中發揮了顯著的影響力。而我們也嘗試了其它績效指標做為我們公司績效的代理變數,結果發現董事會規模、獨立董事比率與其它績效指標比率呈現正相關,再次驗證董事會規模愈大、董事會的獨立性可增加公司績效,不過女性董事的比率則無顯著相關。
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    二、中文部分
    吳孟紋,2000,銀行業最終股權結構與CAMELS之關係,東吳大學國際貿易學系碩士論文。
    葉銀華、李存修與柯承恩,2002,公司治理與評等系統,商智文化。
    沈中華、吳孟文,2002,,銀行治理、銀行失敗與銀行績效-以台灣為例,亞太經濟管理評論。
    方逸順,2002,銀行財務績效與董事會特性之關聯性-以上市櫃公民營銀行為例,國立台灣大學會計學系碩士論文。
    杜相如,2003,台灣地區銀行業市場結構、行為與雞孝之研究,朝陽科技大學財務金融研究所碩士論文。
    蔡書瑜,2008,從董事會特性及道德風險觀點評析銀行經營績效,國立高雄第一科技大學財務管理系碩士論文。
    黃資東,2009,董事會特性、股權結構與公司經營績效之關聯性研究-以台灣電子產業上市公司為例,國立台北大學國際財務金融碩士論文。
    吳愛鳳,2010,所有權結構、董事會組成與買回庫藏股宣告之市場反應,國立台灣大學會計學系碩士論文。
    賴瑋捷,2010,女性董事、公司治理與財務績效-以台灣上市公司為例,國立台北大學金融與合作經營學系碩士論文。
    趙苑婷,2011,股權結構、董事會組成對公司績效之影響-以台灣上市公司為例,潮陽科技大學財務金融系碩士論文。
    張登茵,2011,董事會特性、股權集中度與企業價值之關聯性研究,中國文化大學會計系碩士論文
    Description: 碩士
    國立政治大學
    財務管理研究所
    99357019
    102
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0993570191
    Data Type: thesis
    Appears in Collections:[財務管理學系] 學位論文

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