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題名：董監事暨重要職員責任保險之需求因素分析
書刊名：臺大管理論叢
作者：陳彩稚 引用關係／龐嘉慧
作者(外文)：Chen, Tsai-jyh／Pang, Chia-hui
出版日期：2008
卷期：18:2
頁次：頁171-195
主題關鍵詞：董監事暨重要職員責任保險；公司治理；代理問題；Directors' and officers' liability insurance；D&O insurance；Corporate governance；Agency problem
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  • 被引用次數被引用次數:期刊(27) 博士論文(0) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:27
  • 共同引用共同引用:0
  • 點閱點閱:86
本文之目的在於探討我國「董監事暨重要職員責任保險」（D＆O保險）需求之影響因素。藉由實證資料分析，發現目前我國D＆O保險需求的最主要的購買原因是為了降低訴訟風險，其次是為了促進公司成長與留住高級主管。對於目前已投保D＆O保險之企業，其投保金額與保費支出之主要影響因素，乃是股東總數與內部董事持股數，而資本額、外部董事持股數等亦有若干影響力。而一般企業是否購買D＆O保險，其決策與該企業之業務風險以及董監事報酬有關，因為董監報酬愈高則責任相對愈大。至於目前尚未投保D＆O保險之企業，其潛在保險需求則與是否有海外投資以及內部董事持股數有關。這些結果顯示D＆O保險需求與公司治理具有密切相關性。
The purpose of this paper is to investigate the determinants of D&O liability insurance demand in Taiwan. Based on the empirical analysis, it is found that the primary reasons for D&O insurance are to reduce litigation risk, promote growth and maintain the executives. For those currently insured firms, the most influential factors for insurance coverage and premium expenditure are total number of shareholders and inside-directors' stock holdings, while the capitals and outside-directors' stock holdings are also relevant. For all firms in general, the decision for D&O insurance is highly related to its business risk as well as its directors' compensation because more compensation implies more liability. For those uninsured companies, the study finds that the potential demand for D&O insurance is related to overseas investment and inside-directors' stock holdings. These results show that the demand for D&O liability insurance is significantly related to the corporate governance.
期刊論文
1.Bhagat, Sanjai、Brickley, James A.、Coles, Jeffrey L.(1987)。Managerial indemnification and liability insurance: The effect on shareholder wealth。The Journal of Risk and Insurance，54(4)，721-736。  new window
2.Priest, George L.(1987)。The current insurance crisis and modem tort law。The Yale Law Journal，96(7)，1521-1590。  new window
3.O'Sullivan, Noel(2002)。The Demand for Directors' and Officers' Insurance by Large UK Companies。European Management Journal，20(5)，574-583。  new window
4.Daniels, Ronald J.、Hutton, Susan(1993)。The capricious cushion: The implications of the directors and insurance liability crisis on Canadian corporate governance。Canadian Business Law Journal，22(2)，182-230。  new window
5.Gutiérrez, María(2003)。An Economic Analysis of Corporate Directors' Fiduciary Duties。The RAND Journal of Economics，34(3)，516-535。  new window
6.Fama, Eugene F.、Jensen, Michael C.(1983)。Separation of ownership and control。The Journal of Law & Economics，26(2)，301-325。  new window
7.Brook, Y.、Rao, R. K. S.(1994)。Shareholder wealth effects of directors' liability limitation provisions。Journal of Financial and Quantitative Analysis，29(3)，481-497。  new window
8.Chalmers, John M. R.、Dann, Larry Y.、Harford, Jarrad(2002)。Managerial Opportunism? Evidence from Directors' and Officers' Insurance Purchases。The Journal of Finance，57(2)，609-636。  new window
9.Core, John E.(1997)。On the corporate demand for directors' and officers' insurance。Journal of Risk and Insurance，64(1)，63-87。  new window
10.Holderness, Clifford G.(1990)。Liability insurers as corporate monitors。International Review of Law and Economics，10(2)，115-129。  new window
11.Core, John E.(2000)。The directors' and officers' insurance premium: An outside assessment of the quality of corporate governance。Journal of Law, Economics, and Organization，16(2)，449-477。  new window
12.Jensen, Michael C.、Meckling, William H.(1976)。Theory of the firm: Managerial behavior, agency costs and ownership structure。Journal of Financial Economics，3(4)，305-360。  new window
13.黃琴雅(2004)。博達效應：產險業者成大贏家。今周刊，397，102-103。  延伸查詢new window
圖書
1.Hampel, Ronald(1998)。Committee on Corporate Governance。London：Gee and Co. Ltd.。  new window
2.Cadbury, Adrian(1992)。Committee on the Financial Aspects of Corporate Governance。London：Gee & Company。  new window
3.Williams, C. A.、Smith, M.、Young, P.(2004)。Risk Management and Insurance。New York, NY：John Wiley & Sons。  new window
4.Greene, W. H.(2000)。Econmetric Analysis。Econmetric Analysis。Upper Saddle River, NJ。  new window
5.Tillinghast, T. P.(1998)。Directors and Officers Liability Survey: Executive Summary of U.S. and Canadian Results。Directors and Officers Liability Survey: Executive Summary of U.S. and Canadian Results。Chicago, IL。  new window
6.Wyatt(1993)。Directors and Officers Liability Survey。Directors and Officers Liability Survey。Chicago, IL。  new window
7.中華民國產物保險公司(2004)。意外保險及其他財產保險業務統計年報（2004）。意外保險及其他財產保險業務統計年報（2004）。臺北市。  延伸查詢new window
 
 
 
 
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