臺灣監察人監督功能的有效性

The Effectiveness of Supervisory Functions for Supervisors in Taiwan

謝綺芳(Chi-Fang Hsieh)

指導教授 ： 林利萱

元智大學/管理學院/商學碩士班(會計學程)/碩士(2013年)

https://doi.org/10.6838/YZU.2013.00072

摘要

本文主要探討監察人監督功能的有效性，透過獨立性，專業性及運作情況對於有效性的影響。本文樣本來自臺灣經濟新報的2006年至2011年間上市公司的資料。研究結果發現，獨立性方面，獨立監察人有效性呈顯著正相關，獎酬及質押比率與有效性呈顯著負相關；專業性方面，有講師資格的監察人與監督功能有效性呈顯著正相關；運作情況方面，監察人規模與有效性呈顯著正相關。

關鍵字

公司治理 ； 監察人 ； 有效性 ； 獨立性 ； 專業性

並列摘要

The paper examines the empirical on the mechanisms of corporate governance. The study focuses on the Supervisors of internal mechanisms to examine the effectiveness of Supervisors through the aspects of independence, expertise and diligence. The data is collected from the Taiwan Economic Journal (TEJ) database, the time period covered from 2006 to 2011. The empirical results found that, in terms of independence, independent supervisor is significantly positive between effectiveness and supervisory functions; remunerations and pledge ratio are significantly negative; in terms of expertise, the relation of effectiveness and supervisor with the eligibility of lecturer is significantly positive; in terms of diligence, between effectiveness and the size of supervisor is significantly positive.

並列關鍵字

Corporate Governance ； Supervisors ； Effectiveness ； Independence ； Expertise

參考文獻

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