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題名：企業生命週期對董監事暨重要職員責任保險需求之影響
書刊名：管理與系統
作者：張文武／賴靜美
作者(外文)：Chang, Wen-wu／Lai, Jing-mai
出版日期：2017
卷期：24:2
頁次：頁215-257
主題關鍵詞：董監事暨重要職員責任保險；生命週期；公司治理；D&O insurance；Life cycle；Corporate governance
原始連結：連回原系統網址new window
相關次數：
  • 被引用次數被引用次數:期刊(3) 博士論文(1) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:3
  • 共同引用共同引用:146
  • 點閱點閱:15
本文以2008年至2013年台灣上市櫃公司為研究對象，主要目的在探討董監事暨重要職員責任保險（簡稱D&O保險）與企業生命週期之影響性。同時，我們檢驗不同生命階段下的公司治理對於D&O保險需求之影響。本文參考Anthony and Ramesh (1992)之方法，將資本支出率、銷貨成長率與公司成立年度做為生命週期判斷因子。實證結果發現，首先，企業生命週期是企業購買D&O保險與決定保險金額的因素；其次，公司治理因素在不同的企業生命週期，對於企業購買D&O保險與決定保險金額，有不同程度的影響。
By using publicly available director and officer (D&O) insurance data for public companies in Taiwan from 2008 to 2013, we examine the effect of corporate life cycle on D&O liability insurance (hereafter denoted as D&O insurance). Additionally, we investigate the impact of D&O insurance demand and corporate governance at different life cycle stages. We refer to the methods of a previous study and assign firms to various life cycle portfolios according to capital expenditure, sales growth, and firm age. On the basis of the empirical analysis, we first determine that corporate life cycle influences companies' decisions to purchase D&O insurance and that it determines the amount of insurance that companies purchase. Moreover, corporate governance at different life cycle stages has various degrees of impact on D&O insurance demand and the amount of insurance purchased.
期刊論文
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研究報告
1.Boubakri, N.、Boyer, M. M.、Ghalleb, N.(2008)。Managerial opportunism in accounting choice: Evidence from directors' and officers' liability insurance purchases。University of Montreal。  new window
2.Black, E. L.(1998)。Which is More Value Relevant: Earnings or Cash Flows? A Life Cycle Examination。Fayetteville, AR：University of Arkansas。  new window
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學位論文
1.侯運神(1994)。企業生命週期與股價關聯性之研究(碩士論文)。國立政治大學。  延伸查詢new window
2.許明雄(2001)。企業生命週期特性與股利政策關聯性之探討(碩士論文)。國立政治大學。  延伸查詢new window
3.陳尚琦(2007)。公司風險及公司績效之關連性研究--以我國電子業為例(碩士論文)。銘傳大學。  延伸查詢new window
4.黃長安(2011)。董監事獨立性與適任性、董監事責任保險與財務報表重編之研究(碩士論文)。國立彰化師範大學。  延伸查詢new window
5.周雅紋(2012)。公司治理結構與資訊揭露對董監事責任險需求之影響(碩士論文)。國立高雄第一科技大學。  延伸查詢new window
6.原芷蘭(2010)。以企業生命週期觀點探討公司治理與公司價值之關聯性(碩士論文)。銘傳大學。  延伸查詢new window
7.盧盈芳(2014)。公司治理與企業價值之關聯性-企業生命週期觀點(碩士論文)。國立高雄應用科技大學。  延伸查詢new window
8.謝映羽(2014)。背書保證對董監事責任保險需求之影響(碩士論文)。國立高雄第一科技大學。  延伸查詢new window
9.蘇彥中(2015)。組織生命週期與公司治理構型:模糊質性比較分析法應用(碩士論文)。國立雲林科技大學。  延伸查詢new window
圖書
1.Adizes, I.(1988)。Corporate Lifecycles: How and Why Corporations Grow and Die and What to Do About It。Prentice Hall。  new window
2.Hampel, Ronald(1998)。Committee on Corporate Governance。London：Gee and Co. Ltd.。  new window
3.Greene, W. H.(2003)。Econometric Analysis。Pearson Education。  new window
4.Hill, R. C.、Griffiths, W. E.、Lim, G. C.(2009)。Principles of Econometrics。New York：John Wiley & Sons。  new window
5.Maddala, G. S.(1983)。Limited-dependent and Qualitative Variables in Econometics。Cambridge University Press。  new window
 
 
 
 
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