當董監事暨重要職員有責任保險時,減少所承擔的訴訟風險,當投保公司保額越高,董監事暨重要職員保障程度越高,本研究結果顯示有購買董監事暨重要職員責任保險時,具成本僵固性且達統計上顯著;有購買董監事暨重要職員責任保險分為高保額及低保額兩群樣本,高保額具成本僵固性且達統計上顯著。本研究額外測試針對有購買保險的公司之保險金額變化,保額減少的公司具成本僵固性且達統計上顯著。
When directors and offices (hereinafter abbreviated as D&Os) insure liability insurance, it decreases their litigation risks. The higher insurance offers better protection to directors and offices. This study shows cost stickiness exists in companies with D&Os’ liability insurance and higher D&Os’ liability insurance. Cost stickiness also exists in companies with lower amount of D&Os’ liability insurance than last year.