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    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/99528
    Please use this identifier to cite or link to this item: http://nccur.lib.nccu.edu.tw/handle/140.119/99528


    Title: 香港上市公司股權結構、 董事會組成與公司績效之關聯性
    Corporate Ownership and Firm Performance in Hong Kong
    Authors: 王宗瑜
    Contributors: 林宛瑩
    王宗瑜
    Keywords: 股權結構
    董事會結構
    公司績效
    香港
    Date: 2016
    Issue Date: 2016-08-02 15:52:23 (UTC+8)
    Abstract: 本研究以2014年底上市之1058家香港上市公司為樣本,利用公開資訊自行建置資料庫,追蹤最終控制者並分析公司之股權結構、董事會席次以及控制型態。統計結果為91%以上企業之最終控制者擁有20%以上之股份控制權,且多數控制者持有約60至80%之控制權。同時,有近八成企業之最終控制者或其家族成員在董事會中列有席位,顯示香港上市公司之控制型態主要為個人或家族掌權式型態,且所有權與經營權合一。本研究以OLS探討最終控制者持股、外部董事席次比率,以及家族型態持股與公司經營績效之關聯性,實證結果顯示,最終控制者持股比率與公司經營績呈正相關;外部董事席次比率與公司經營績效呈負相關;而屬於家族或個人控制型態經營者,與公司營運績效呈正相關。
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    Description: 碩士
    國立政治大學
    會計學系
    103353018
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0103353018
    Data Type: thesis
    Appears in Collections:[會計學系] 學位論文

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