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題名：公司治理與經營績效：以顧客知曉為干擾變數
書刊名：商略學報
作者：張幸惠 引用關係／謝志柔
作者(外文)：Chang, Hsin-hue／Hsieh, Joyce
出版日期：2017
卷期：9:3
頁次：頁187-206
主題關鍵詞：公司治理；顧客知曉；異常報酬；Corporate governance；Customer awareness；Abnormal returns
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(0) 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:0
  • 共同引用共同引用:357
  • 點閱點閱:14
本研究使用臺灣公司治理100指數，探討公司治理與經營績效之關聯性，並檢驗公司治理指數100宣告時，成分股是否有正的異常報酬。研究樣本包括774家上市公司，研究期間為2012年至2014年。迴歸分析結果發現，公司治理與經營績效關係並不顯著；然而，顧客知曉對公司治理與經營績效關係具有顯著的正向干擾效果，隱含高顧客知曉成分股顯著地正向影響經營績效。事件研究結果顯示，當公司治理100指數宣告時，宣告前有顯著地正的異常報酬，特別是高顧客知曉成分股。
This study uses Taiwan Corporate Governance 100 Index to investigate the relationship between corporate governance and operating performance. In addition, this study examines if the announcement of corporate governance 100 (CG100) firms shows positive abnormal returns for the selected CG 100 firms. The sample consists of 774 listed firms, spanning the period from 2012 to 2014. Ordinary least squares regression results show that the link between corporate governance and operating performance is insignificant. However, customer awareness has a significant positive moderating effect on the link between corporate governance and operating performance, which implies that CG100 firms with higher customer awareness have a significant positive effect on operating performance. Event study finds that CG100 firms show significant, positive abnormal returns before the announcement of CG100 index, especially for CG100 firms with higher customer awareness.
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圖書
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