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題名:公司政治關聯對購買董監事責任保險需求之影響
書刊名:會計與公司治理
作者:彭玉玲劉政淮吳明政
作者(外文):Peng, Yu-lingLiou, Cheng-hwaiWu, Ming-cheng
出版日期:2020
卷期:15:1
頁次:頁29-59
主題關鍵詞:政治關聯董監事責任保險訴訟風險Politically connected firmsDirector' and officer' liability insuranceLitigation risk
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(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:72
  • 點閱點閱:6
期刊論文
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2.Goldman, Eitan、Rocholl, Jörg、So, Jongil(2009)。Do politically connected boards affect firm value?。The Review of Financial Studies,22(6),2331-2360。  new window
3.陳彩稚、龐嘉慧(20080600)。董監事暨重要職員責任保險之需求因素分析。臺大管理論叢,18(2),171-195。new window  延伸查詢new window
4.Leuz, Christian、Oberholzer-Gee, Felix(2006)。Political relationships, global financing, and corporate transparency: Evidence from Indonesia。Journal of Financial Economics,81(2),411-439。  new window
5.Faccio, Mara(2010)。Differences between Politically Connected and Nonconnected Firms: A Cross-Country Analysis。Financial Management,39(3),905-928。  new window
6.Li, J. J.、Zhou, K. Z.、Shao, A. T.(2009)。Competitive position, managerial ties, and profitability of foreign firms in China: an interactive perspective。Journal of International Business Studies,40(2),339-352。  new window
7.Coffee, John C. Jr.(1999)。Privatization and Corporate Governance: The Lessons from Securities Market Failure。Journal of Corporation Law,25(1),1-39。  new window
8.林宛瑩、許崇源、戚務君、陳宜伶(20090900)。公司治理與信用風險。臺大管理論叢,19(S2),71-98。new window  延伸查詢new window
9.Boubakri, Narjess、Guedhami, Omrane、Mishra, Dev、Saffar, Walid(2012)。Political connections and the cost of equity capital。Journal of Corporate Finance,18(3),541-559。  new window
10.Tu, G.、Lin, B. X.、Liu, F.(2013)。Political Connections and Privatization: Evidence from China。Journal of Accounting and Public Policy,32(2),114-135。  new window
11.Cull, R.、Xu, L. C.(2005)。Institutions, Ownership, and Finance: The Determinants of Profit Reinvestment among Chinese Firms。Journal of Financial Economics,77(1),117-146。  new window
12.Chaney, P. K.、Faccio, M.、Parsley, D.(2011)。The Quality of Accounting Information in Politically Connected Firms。Journal of Accounting and Economics,51(1/2),58-76。  new window
13.Adhikari, A.、Derashid, C.、Zhang, H.(2006)。Public Policy, Political Connections, and Effective Tax Rates: Longitudinal Evidence From Malaysia。Journal of Accounting and Public Policy,25(5),574-595。  new window
14.Chen, Tsai-Jyh、Li, Shu-Hsing(2010)。Directors' and officers' insurance, corporate governance and firm performance。International Journal of Disclosure and Governance,7(3),244-261。  new window
15.Gutiérrez, María(2003)。An Economic Analysis of Corporate Directors' Fiduciary Duties。The RAND Journal of Economics,34(3),516-535。  new window
16.O'Sullivan, N.(2009)。The Impact of Directors' and Officers' Insurance on Audit Pricing: Evidence from UK Companies。Accounting Forum,33(2),146-161。  new window
17.Chen, C. J. P.、Ding, Y.、Kim, C.(2010)。High-Level Politically Connected firms, Corruption and Analyst Forecast Accuracy Around the World。Journal of International Business Studies,41(9),1501-1524。  new window
18.Chen, K. C. W.、Chen, Z.、Wei, K. C. J.(2009)。Legal Protection of Investors, Corporate Governance, and the Cost of Equity Capital。Journal of Corporate Finance,15(3),273-289。  new window
19.Faccio, M.(2006)。Politically connected firms。American Economic Review,96(1),369-386。  new window
20.Johnson, S.、Mitton, T.(2003)。Cronyism and Capital Controls: Evidence from Malaysia。Journal of Financial Economics,67(2),351-382。  new window
21.Guedhami, O.、Pittman, J. A.、Saffar, W.(2014)。Auditor choice in politically connected firms。Journal of Accounting Research,52(1),107-162。  new window
22.Bliss, M. A.、Gul, F. A.(2012)。Political connection and cost of debts: Some Malaysian evidence。Journal of Banking & Finance,36(5),1520-1527。  new window
23.Rajan, Raghuram G.、Zingales, Luigi(1998)。Financial Dependence and Growth。American Economic Review,88(3),559-586。  new window
24.Cingano, F.、Pinotti, P.(2013)。Politicians at work: The private returns and social costs of political connections。Journal of the European Economic Association,11(2),433-465。  new window
25.Morck, Randall、Shleifer, Andrei、Vishny, Robert W.(1988)。Management Ownership and Market Valuation: An Empirical Analysis。Journal of Financial Economics,20(1/2),293-315。  new window
26.Boubakri, N.、Mansi, S. A.、Saffar, W.(2013)。Political institutions, connectedness, and corporate risk-taking。Journal of International Business Studies,44(3),195-215。  new window
27.紀信義、翁慈青、廖芝嫻、黃馨儀(20170600)。董事及高階主管政治連結與公司績效之關聯性。臺大管理論叢,27(2),1-33。new window  延伸查詢new window
28.紀信義、翁慈青、黃馨儀(20160900)。董事會政治關連與財務報表重編之關係。中山管理評論,24(3),409-445。new window  延伸查詢new window
29.Fama, Eugene F.、Jensen, Michael C.(1983)。Separation of ownership and control。The Journal of Law & Economics,26(2),301-325。  new window
30.Boubakri, Narjess、Cosset, Jean-Claude、Saffar, Walid(2008)。Political connections of newly privatized firms。Journal of Corporate Finance,14(5),654-673。  new window
31.Fan, Joseph P. H.、Wong, Tak Jun、Zhang, Tianyu(2007)。Politically connected CEOs, corporate governance, and Post-IPO performance of China's newly partially privatized firms。Journal of Financial Economics,84(2),330-357。  new window
32.Fisman, Raymond(2001)。Estimating the Value of Political Connections。The American Economic Review,91(4),1095-1102。  new window
33.Francis, Bill B.、Hasan, Iftekhar、Sun, Xian(2009)。Political Connections and the Process of Going Public: Evidence from China。Journal of International Money and Finance,28(4),696-719。  new window
34.Khwaja, Asim Ijaz、Mian, Atif(2005)。Do Lenders Favor Politically Connected Firms? Rent Provision in an Emerging Financial Market。The Quarterly Journal of Economics,120(4),1371-1411。  new window
35.Li, Hongbin、Zhou, Li-An、Meng, Lingsheng、Wang, Qian(2008)。Political Connections, Financing and Firm Performance: Evidence from Chinese Private Firms。Journal of Development Economics,87(2),283-299。  new window
36.Dalton, Dan R.、Daily, Catherine M.、Johnson, Jonathan L.、Ellstrand, Alan E.(1999)。Number of directors and financial performance: a meta-analysis。Academy of Management Journal,42(6),674-686。  new window
37.Chan, K. H.、Lin, K. Z.、Mo, P. L. L.(2006)。A political-economic analysis of auditor reporting and auditor switches。Review of Accounting Studies,11(1),21-48。  new window
38.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
39.Chung, Hyeesoo H.、Wynn, Jinyoung P.(2008)。Managerial legal liability coverage and earnings conservatism。Journal of Accounting and Economics,46(1),135-153。  new window
40.Core, John E.(1997)。On the corporate demand for directors' and officers' insurance。Journal of Risk and Insurance,64(1),63-87。  new window
41.Holderness, Clifford G.(1990)。Liability insurers as corporate monitors。International Review of Law and Economics,10(2),115-129。  new window
42.Wynn, Jinyoung Park(2008)。Legal liability coverage and voluntary disclosure。The Accounting Review,83(6),1639-1669。  new window
43.O'Sullivan, Noel(1997)。Insuring the Agents: The Role of Directors' and Officers' Insurance in Corporate Governance。Journal of Risk and Insurance,64(3),545-556。  new window
44.Lin, K. Z.、Mills, L. F.、Zhang, F.、Li, Y.(2018)。Do political connections weaken tax enforcement effectiveness?。Contemporary Accounting Research,35(4),1941-1972。  new window
45.Agrawal, Anup、Knoeber, Charles R.(1996)。Firm Performance and Mechanisms to Control Agency Problems between Managers and Shareholders。The Journal of Financial and Quantitative Analysis,31(3),377-397。  new window
46.Chen, Guang-Zheng、Keung, Edmund C.(2018)。Directors' and officers' legal liability insurance and internal control weaknesses。Journal of International Accounting Research,17(1),69-86。  new window
47.Shleifer, A.、Vishny, R. W.(1994)。Political and firms。The Quarterly Journal of Economics,109(4),995-1025。  new window
48.Sharma, P.、Cheng, T. W. L.、Leung, T. Y.(2020)。Impact of political connections on Chinese export firms' performance-lessons for other emerging markets。Journal of Business Research,106,24-34。  new window
49.Li, W.、He, A.、Lan, H.、Yiu, D.(2012)。Political connections and corporate diversification in emerging economies: Evidence from China。Asia Pacific Journal of Management,29(3),799-818。  new window
50.Du, X.、Luo, J. H.(2016)。Political connections, home formal institutions, and internationalization: Evidence from China。Management and Organization Review,12(1),103-133。  new window
51.Brockman, P.、Rui, O. M.、Zou, H.(2013)。Institutions and the performance of politically connected M&As。Journal of International Business Studies,44(8),833-852。  new window
52.Ang, J. S.、Ding, D. K.、Thong, T. Y.(2013)。Political connection and firm value。Asian Development Review,30(2),131-166。  new window
53.Dechow, Patricia M.、Sloan, Richard G.、Sweeney, Amy P.(1996)。Causes and consequences of earnings manipulation: An analysis of firms subject to enforcement actions by the SEC。Contemporary Accounting Research,13(1),1-36。  new window
54.Anderson, Ronald C.、Mansi, Sattar A.、Reeb, David M.(2003)。Founding Family Ownership and the Agency Cost of Debt。Journal of Financial Economics,68(2),263-285。  new window
55.Dechow, Patricia M.、Dichev, Ilia D.(2002)。The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors。The Accounting Review,77(Suppl. 1),35-59。  new window
56.Ashbaugh-Skaife, H.、Collins, D. W.、LaFond, R.(2006)。The Effects of Corporate Governance on Firms' Credit Ratings。Journal of Accounting and Economics,42(1/2),203-243。  new window
57.Fan, J. P. H.、Wong, T. J.(2005)。Do External Auditors Perform a Corporate Governance Role in Emerging Markets? Evidence from East Asia。Journal of Accounting Research,43(1),35-72。  new window
58.翁慈青、紀信義(20140600)。董事會政治背景與企業信用風險之關係。證券市場發展季刊,26(2)=102,43-89。new window  延伸查詢new window
59.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
會議論文
1.Srinidhi, B.、Zhang, H.、Zhang, T.(2010)。Political connection, transparency, and auditor choice: Evidence from family-owned firms in China。The 4th Symposium of China Journal of Accounting Research。  new window
研究報告
1.Qian, M.、Pan, H.、Yeung, B.(2011)。Expropriation of minority shareholders in politically connected firms。The National University of Singapore。  new window
圖書
1.De Montchrestien, A.(1889)。L'Économie politique patronale. Traicté de l'oeconomie politique。Plon。  new window
2.Watts, Ross L.、Zimmerman, Jerold L.(1986)。Positive Accounting Theory。Prentice-Hall。  new window
3.Pfeffer, Jeffrey、Salancik, Gerald Richard(1978)。The external control of organizations: A resource dependence perspective。Harper & Row。  new window
 
 
 
 
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