本研究主要樣本為2005年至2013年58家醫療財團法人,共計522筆樣本。探討董事會規模及董事長性別等治理因素對醫療財團法人財務槓桿之影響。 實證結果顯示,其他背景之醫療財團法人董事會規模與醫療財團法人之財務槓桿呈負相關,宗教背景之醫療財團法人董事會規模與醫療財團法人財務槓桿呈正相關,企業背景醫療財團法人之董事會規模與醫療財團法人財務槓桿則沒有直接相關。董事長性別部分,其他背景醫療財團法人為女性董事長與醫療財團法人之財務槓桿呈負相關,宗教及企業背景之醫療財團法人為女性董事長與醫療財團法人財務槓桿呈正相關。敏感性分析中,加入女性查核會計師、董事會規模平方項、產業專精等變數之實證結果,以及以財務負債除以總資產衡量財務槓桿、Logit迴歸模型等方式探討,結果亦不受影響。
The study samples are based on 58 medical foundations during 2005 to 2013;the total amount is 522 samples. The study is to discuss board size and women directors on the financial leverage of medical foundation. The empirical results show that large board size on other background negatively effects the level on financial leverage of medical foundation. Large board size on religious background is positive effect the level on financial leverage of medical foundation. Large board size on business background is no direct influence the level on financial leverage of medical foundation. The women directors on other background are negatively effects the level on financial leverage of medical foundation. Women directors on religious background and business background are both positively effect on financial leverage of medical foundation. Sensitivity analysis, adding female accountant, board size squared term, the industry specialization and other variables to empirical results. And we also use financial liabilities divided by total assets to measure financial leverage, explore the logit regression models way. The results are still same as the prior examination.
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