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| Title: | 企業在財務危機下內部治理機制與銀行融資之關係-以臺灣上市櫃公司為例
Relationship between Corporate Internal Governance and Bank Financing under Financial Crisis |
| Authors: | 熊韋翔
Hsiang, Wei-Hsiung |
| Contributors: | 徐愛恩
Shiu, Ai-En
熊韋翔
Hsiang, Wei-Hsiung |
| Keywords: | 財務危機
內部治理
銀行融資
Financial Crisis
Bank Financing
Internal Corporate Governance |
| Date: | 2021 |
| Issue Date: | 2021-08-04 14:30:23 (UTC+8) |
| Abstract: | 企業為長久經營，須具備良好的財務資本，銀行融資為企業時常選擇的方式，而企業是否可以取的銀行融資為其是否可以經營下去的關鍵，故本研究以2016-2020年之上市櫃公司並具有財務危機之公司作為樣本，以企業取得銀行融資作為應變數，研究企業的內部治理機制與取得銀行融資之關聯作相關之研究與分析。邏輯式迴歸結果發現獨立董事佔比以及董事會規模皆與銀行融資呈現正向顯著之關係，符合本研究之預期。同時，在額外測試中加入不同財務指標或企業效率指標後，會產生各自不同的影響。本研究貢獻包括彌補國內文獻於此方面的不足，並可提供國內金融機構、投資者，以及有關的主管機關單位在制定相關決策時之參考，亦可供企業及投資者檢討公司治理機制之執行成效。
A sound capital structure is crucial for companies to operate continuously and bank financing is one of the source for companies to meet its capital needs; therefore, whether a company can obtain bank financing is crucial. This study uses listed companies that are under financial crisis from 2016 to 2020 in Taiwan as the research sample to study the relationship between the internal corporate governance and the bank financing. Empirical results from logistic regressions show that the proportion of independent directors and the size of the board of directors have a positive and significant relationship with bank financing. Meanwhile, adding different financial and corporate efficiency indicators may lead to different conclusion. This study contributes to the literature by using local Taiwanese data to study this question and provide possible reference for domestic financial institutions, investors and relevant authorities when making relevant decisions, and for companies and investors to review the implementation of corporate governance mechanisms effectiveness. |
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| Description: | 碩士
國立政治大學
會計學系
108353028 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0108353028 |
| Data Type: | thesis |
| DOI: | 10.6814/NCCU202100745 |
| Appears in Collections: | [會計學系] 學位論文
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