政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/99562
English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  全文筆數/總筆數 : 111321/142230 (78%)
造訪人次 : 48426122      線上人數 : 735
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
搜尋範圍 查詢小技巧：
  • 您可在西文檢索詞彙前後加上"雙引號"，以獲取較精準的檢索結果
  • 若欲以作者姓名搜尋，建議至進階搜尋限定作者欄位，可獲得較完整資料
    •  進階搜尋


    請使用永久網址來引用或連結此文件: https://nccur.lib.nccu.edu.tw/handle/140.119/99562


    題名: 公司特性對董監事責任險需求之影響
    The Impact of Company on the Demand of the D&O Liability Insurance
    作者: 涂凱捷
    貢獻者: 鄭士卿
    涂凱捷
    關鍵詞: 董監事責任險
    帳面市值比
    公司特性
    日期: 2015
    上傳時間: 2016-08-02 17:16:55 (UTC+8)
    摘要: 本文研究目的是以 2008 年至 2013 年台灣上市櫃公司為研究對象，分析上市櫃公司特性對於董監事責任險需求之影響。本研究為了探討公司購買董監事責任險之意圖，除了參考過去文獻，以當年度分析公司特性對董監事責任險需求影響外，並加入隔年度變化分析，以公司的特性預估公司隔年保額的變化，探討公司特性與需求之關係。此外，由於台灣董監事責任險市場不同於歐美，購買率約六成，本研究進一步分群探討已購買公司及未購買公司兩者間特性對需求影響之差異。最後，考量公司規模及帳面市值比對於公司行為的重要性，本研究以兩變數加以分群，探討分群後特性對需求之影響。而研究結果為公司財務表現好或重視公司治理的公司，其對於董監事責任險需求較高。因此，本研究認為台灣上市櫃公司購買董監事責任險的道德風險相對低。且不同的特性的公司對於董監事責任險之需求亦存在差異，透過了解此差異將有利於董監事責任險之銷售。
    參考文獻: 一、 中文部分
    陳彩稚、張瑞益，2011，公司治理:董監事責任與董事會結構，管理評論，30(3)，1-23。
    陳彩稚、龐嘉慧，2008，董監事暨重要職員責任保險之需求因素分析，台大管理論叢，18(2)，171-196。
    二、 英文部分
    Baker, Tom and Griffith, Sean J., 2007, Predicting Corporate Governance Risk: Evidence from the Directors` and Officers` Liability Insurance Market. Chicago Law Review, Vol. 74, p. 487.
    Bhagat, S., J. A. Brickley, and J. L. Coles, 1987, Managerial indemnification and liability insurance: The effect on shareholder wealth, Journal of Risk and Insurance, 54, 721-736.
    Boyer, M. M., 2003a, “Is the Demand for Corporate Insurance a Habit? Evidence from Directors’and Officers’ Insurance,” CIRANO Working Paper, No. 2003s-42.
    Boyer, M. M., 2003b, “Directors’ and Officers’ Insurance and Shareholders’ Protection,”CIRANO Working Paper, No. 2003s-64.
    Brook, Y. and K. S. Rao, 1994, Shareholder Wealth Effects of Directors’ Liability Limitation Provisions, Journal of Financial and Quantitative Analysis, 29, 481-497.
    Cadbury, A., 1992, Committee on the Financial Aspects of Corporate Governance (London: GEC).
    Chalmers, J., L. Dann, & J. Harford, 2002, Managerial opportunism？ Evidence from director’s and officers’ insurance purchases, Journal of Finance, 57 (2), 609-636
     
    Chen, T. J., and S. H. Li, 2010, Directors` and officers` insurance, corporate governance and firm performance, International Journal of Disclosure and Governance, 7 (3), 244-261.
    Chung, H. H., and J. P. Wynn, 2008, Managerial legal liability coverage and earnings conservatism. Journal of Accounting and Economics, 46 (1), 135-153.
    Core, J. E., 1997, On the Corporate Demand for Directors’ and Officers’ Insurance, Journal of Risk and Insurance, 64, 63-87.
    Daniels, R. J. and S. M. Hutton, 1993, The Capricious Cushion: The Implications of the Directors’ and Officers’ Insurance Liability Crisis on Canadian Corporate Governance, Canadian Business Law Journal, 22, 182-230.
    Fama, E. F. and M. C. Jensen, 1983, Separation of ownership and control, Journal of Law and Economics, 26, 301-325.
    Gupta, Manu and Prakash, Puneet, 2012, Information Embedded in Directors and Officers Insurance Purchases.
    Hampel, R., 1998, Committee on Corporate Governance ,GEE,London.
    Holderness, C. G., 1990, Liability Insurers as Corporate Monitors, International Review of Law and Economics, 10,115-129.
    Holderness, O., 1990, Liability as Corporate Monitors, International Review of Law and Economics, 10, 115-129.
    Lin, Chen, Micah S. Officer, and Hong Zou, 2010, Managerial legal liability insurance and acquisition outcomes, SSRN Working Paper.
    Mayers, D. and C. W. Smith, Jr., 1982, On the Corporate Demand for Insurance, Journal of Business, 55, 281-296.
    O’Sullivan, N., 1997, Insuring the Agents： The Role of Directors, and Officers, Insurance in Corporate Governance, Journal of Risk and Insurance, 64,545-556.
    Priest, G. L., 1987, The current insurance crisis and modern tort law, Yale Law Journal, 96 (7), 1521-1590.
    Romano, R, 1991, The shareholder suit: Litigation without foundation, The Journal of Law, Economics, and Organization, 7 (1), 55-87.
    Zou, Hong, Sonia Wong, Clement Shum, Jun Xiong, and Jun Yan, 2008, Controlling-minority shareholder incentive conflicts and directors’ and officers’ liability insurance: Evidence from China, Journal of Banking & Finance, 32, 2636-2645.
    描述: 碩士
    國立政治大學
    風險管理與保險研究所
    103358007
    資料來源: http://thesis.lib.nccu.edu.tw/record/#G0103358007
    資料類型: thesis
    顯示於類別:[風險管理與保險學系] 學位論文

    文件中的檔案:

    檔案 大小格式瀏覽次數
    800701.pdf689KbAdobe PDF2395檢視/開啟


    在政大典藏中所有的資料項目都受到原著作權保護.


    社群 sharing

    著作權政策宣告 Copyright Announcement
    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。
    The digital content of this website is part of National Chengchi University Institutional Repository. It provides free access to academic research and public education for non-commercial use. Please utilize it in a proper and reasonable manner and respect the rights of copyright owners. For commercial use, please obtain authorization from the copyright owner in advance.

    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。
    NCCU Institutional Repository is made to protect the interests of copyright owners. If you believe that any material on the website infringes copyright, please contact our staff(nccur@nccu.edu.tw). We will remove the work from the repository and investigate your claim.
    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - 回饋