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題名：公司治理結構與股東常會可接近性之關係
書刊名：臺大管理論叢
作者：張力 引用關係／侯啟娉 引用關係／林翠蓉 引用關係／許蕙欣
作者(外文)：Chang, Li／Hou, Chi-ping／Lin, Tsui-jung／Shu, Wen-hsin
出版日期：2014
卷期：24:2
頁次：頁213-248
主題關鍵詞：公司治理結構；股東常會；可接近性；Corporate governance structure；Annual stockholder meeting；Accessibility
原始連結：連回原系統網址new window
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  • 被引用次數被引用次數:期刊(4) 博士論文(0) 專書(0) 專書論文(0)
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  • 共同引用共同引用:654
  • 點閱點閱:104
股東常會是小股東行使權利及落實股東行動主義的最佳場所，因此股東會可接近性愈高（如地點之便利性愈佳），代表公司治理機制愈落實。本文依據我國公司治理機制結構，並以2001年至2007年上市上櫃公司共計6926筆觀察值，探討公司治理機制變數與公司股東常會開會可接近性之關係。實證結果顯示，外部董事比例越高以及機構法人持股比例越高之公司，其股東常會之召開愈具可接近性，而控制權與現金流量權偏離程度越高的公司，其股東常會之召開則愈不具可接近性。
The annual shareholder meeting is the only place that minority shareholders can exercise their own rights and communicate with directors and top managers. Therefore, the easy access to a shareholder meeting (e.g., a location is easy to reach) implies that the company has a better corporate governance structure. This paper examines the relationship between corporate governance and the accessibility of annual stockholder meetings. Our samples include firms listed on the Taiwan Stock Market from 2001 to 2007. The results show that both the proportion of outside directors and the percentage of institutional ownership affect the accessibility of the annual general meeting, and they are positively related. The degree of divergence between control rights and cash flow rights also affects the accessibility of the annual general meeting; however, they are negatively related.
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研究報告
1.王文宇(2004)。設立獨立董監事對公司治理的影響。臺北。  延伸查詢new window
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圖書
1.Cepuch, R.、呂佩憶(2008)。來參加巴菲特股東會。台北：遠流。  延伸查詢new window
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