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  • 學位論文

銀行業經理人道德判斷與人格特質對資訊揭露決策及經營績效影響之研究

The Influence of Banking Industry CEO Moral Judgments and Personality Traits on Information Disclosure Policy and Operating Performance

指導教授 : 呂麒麟
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摘要


近年來由於國內外企業財務舞弊的醜聞不斷,使得公司治理逐漸成為各界關注的焦點。然而,在公司治理的相關研究中,大多是集中在公司治理機制的部分,尤其是針對股權結構、董監事因素、董事會等公司特性的主題上,甚少以總經理的道德判斷與人格特質去探討公司的經營成果,但事實上總經理在公司內部擁有最終的決策及執行權力,其任何重要抉擇時的態度及行為皆會反映在最後的公司績效上,故總經理其潛在的道德判斷及人格特質所呈現的價值觀更是影響公司經營決策的關鍵;所以,本研究藉由問卷調查的方式來瞭解總經理的道德判斷程度與內外控人格特質傾向,藉由這兩個面向去探究與公司資訊揭露情形及經營績效之關聯性。而從研究結果得知:擁有內控人格特質傾向的總經理會表現出較高的道德判斷程度,且總經理若愈傾向於內控人格特質或擁有較高的道德判斷程度時,則會較自願性地揭露投資人所需要的資訊,公司也會擁有較佳的價值及獲利能力,另外,若公司的自願性揭露情形愈高則公司會擁有愈好的經營績效,這顯示總經理會在潛意識中將個人的價值觀反映在其外顯行為上,並影響其決策的成果;因此,若公司能擁有一位道德品格良好且具有內控人格特質傾向的總經理,將會對公司治理有加乘的正面效益。

並列摘要


Most of the corporate governance relative studies focus on the topics of ownership structure, board of directors. Rarely focus on the moral judgments and personality traits of CEO. In fact, all of the decisions were made by the CEO. CEO’s decisions will affect the performance of company. Therefore, the potential moral judgments and personality traits played an important role in the corporate governance. This study conducted a questionnaire survey to explore the CEO’s moral judgments and personality traits. Also, discuss the relationship with the company's information disclosure and operating performance. The results show that CEO with higher tendency of internal control has higher degree of moral judgments. The CEO with internal control or tendency high degree of moral judgments would be more willing to voluntarily disclose information and the company will has better value and profitability. This shows that in the subconscious, CEO’s personal value will reflect in decision-making. So, if the company have a good moral character and internal control tendency CEO, it is helpful to the company.

參考文獻


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