本研究探討當醫療財團法人之設立背景不同時,董事會規模、任期及性別比率等董事會結構變數,與其舉債程度(負債比率)之關聯。實證結果顯示,當設立背景不同時,的確會對董事會規模、任期及性別比率等董事會結構變數與其舉債程度(負債比率)之關聯造成影響,在董事會規模及任期方面,宗教背景之醫療財團法人其董事會規模與其舉債程度間,呈現正向顯著關聯。在董事會性別比率部份,宗教背景及企業背景之醫療財團法人,其董事會性別比率與舉債程度間,分別呈現正向顯著以及負向顯著關聯。
This study explored the relationship between the board structure, such as board size, tenure, and gender, are correlated the debt financing level when the establishment of medical foundation is different. The empirical results show that when the background of medical foundation is different, it does affect the relationship between the board structure, such as board size, tenure, and gender ratio, and debt financing level. The relation between board size, tenure and debt financing level is significantly positive for religion background medical foundations. The relation between gender ratio and debt financing level is significantly positive for religion background medical foundations, while is significantly negative for business background medical foundations.