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| Title: | 公司治理對家族與非家族企業經營績效之影響 ：以KOSPI上市公司為樣本
The Effect of Corporate Governance and Family Firm on Performance of Firms Listed on Korean Stock Market (KOSPI) |
| Authors: | 邊多美
Byun, Da-Mi |
| Contributors: | 林宛瑩
Lin, Wan-Ying
邊多美
Byun, Da-Mi |
| Keywords: | 公司治理
經營績效
家族企業
股權結構
Corporate Governance
Firm Performance
Family Firm
Ownership Structure |
| Date: | 2019 |
| Issue Date: | 2019-09-05 15:40:47 (UTC+8) |
| Abstract: | 本研究以2013年至2017年在KOSPI上市的一般產業公司為研究樣本，首先探討公司治理良窳對公司績效的影響，並在控制公司治理表現及其他變數下，進一步探討家族企業及非家族企業在經營績效(以資產報酬率及權益報酬率衡量)上的差異。研究結果顯示，公司治理較佳的公司其經營績效較好，且家族企業比非家族企業的經營績效表現佳。此外，本研究亦發現，股權結構、家族成員參與經營與公司經營績效間存在顯著的正向關聯。
This thesis examines the effects of corporate governance and the ownership structure of firms (family vs. non-family firms) on the performance (measured in terms of return on assets and return on equity) of companies listed in KOSPI from 2013 to 2017. In specific, this thesis first investigates whether firms with better corporate governance have higher firm performance. Furthermore, the thesis analyzes whether family firms outperform non-family firms after controlling for the ranking of corporate governance and other variables. The empirical results indicate that companies with better corporate governance have higher operating performance and that family businesses have better operating performance than non-family firms. In addition, research findings also show that the participation of family members in the business and ownership structure have significant and positive impacts on company`s operating performance. |
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| Description: | 碩士
國立政治大學
會計學系
104353043 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G1043530431 |
| Data Type: | thesis |
| DOI: | 10.6814/NCCU201900868 |
| Appears in Collections: | [會計學系] 學位論文
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