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題名：董監事責任保險與公司價值之關聯性：從股票投資者角度探討
書刊名：證券市場發展季刊
作者：李建然／湯麗芬 引用關係／呂幸蓉
作者(外文)：Lee, Jan-zan／Tang, Li-fen／Lu, Hsing-jung
出版日期：2020
卷期：32:4=128
頁次：頁31-72
主題關鍵詞：董監事暨重要職員責任保險；公司治理；公司價值；托賓Q；Directors' and officers' liability insurance；Corporate governance；Firm value；Tobin's Q
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  • 共同引用共同引用:92
  • 點閱點閱:10
期刊論文
1.Chan, K. C.、Li, J.(2008)。Audit Committee and Firm Value: Evidence on Outside Top Executives as Expert-Independent Directors。Corporate Governance: An International Review，16(1)，16-31。  new window
2.Wallace, Wanda A.(1987)。The Economic Role of the Audit in Free and Regulated Markets: A Review。Research in Accounting Regulation，1，7-34。  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.陳彩稚、張瑞益(20110700)。Corporate Governance: Directors' Liability and Board Structure。管理評論，30(3)，1-23。new window  延伸查詢new window
5.Romano, R.(1991)。The Shareholder Suit: Litigation without Foundation?。The Journal of Law, Economics, and Organization，7(1)，55-87。  new window
6.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
7.湯麗芬、廖秀梅、李建然(20140900)。董監事暨重要職員責任保險對管理階層盈餘管理行為之影響。經濟論文，42(3)，331-368。new window  延伸查詢new window
8.李建然、林秀鳳(20130100)。大型會計師事務所之審計品質真的比非大型會計師事務所好嗎？從抑制盈餘管理的角度探討--控制自我選擇偏誤的重要性。中華會計學刊，9(1)，77-110。new window  延伸查詢new window
9.Forker, John J.(1992)。Corporate Governance and Disclosure Quality。Accounting and Business Research，22(86)，111-124。  new window
10.Menon, Krishnagopal、Williams, David D.(1994)。The Insurance Hypothesis and Market Prices。The Accounting Review，69(2)，327-342。  new window
11.Lin, C.、Officer, M. S.、Wang, R.、Zou, Hong(2013)。Directors' and officers' liability insurance and loan spreads。Journal of Financial Economics，110(1)，37-60。  new window
12.O'Sullivan, Noel(2002)。The Demand for Directors' and Officers' Insurance by Large UK Companies。European Management Journal，20(5)，574-583。  new window
13.Beekes, Wendy、Pope, Peter F.、Young, Steven(2004)。The Link between Earnings Timeliness, Earnings Conservatism and Board Composition: Evidence from the UK。Corporate Governance: An International Review，12(1)，47-59。  new window
14.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
15.Gutiérrez, María(2003)。An Economic Analysis of Corporate Directors' Fiduciary Duties。The RAND Journal of Economics，34(3)，516-535。  new window
16.Boyer, M. M.(2014)。Directors' and officers' insurance and shareholder protection。The Journal of Financial Perspectives，2(1)，107-128。  new window
17.許文馨、林玟君(20131200)。Directors' and Officers' Liability Insurance, Debt Contracting, and Earnings Conservatism。臺大管理論叢，24(1)，1-42。new window  延伸查詢new window
18.García Lara, Juan Manuel、García Osma, Beatriz、Penalva, Fernando(2009)。Accounting conservatism and corporate governance。Review of Accounting Studies，14(1)，161-201。  new window
19.林宛瑩、汪瑞芝、游順合(20120600)。研發支出、內部董事與經營績效。會計審計論叢，2(1)，61-90。new window  延伸查詢new window
20.Daily, C. M.、Dalton, D. R.(1993)。Boards of directors leadership and structure: Control and performance implications。Entrepreneurship: Theory and Practice，17(3)，65-81。  new window
21.Eberhart, R.(2012)。Corporate governance systems and firm value: Empirical evidence from Japan's natural experiment。Journal of Asia Business Studies，6(2)，176-196。  new window
22.Baker, T.、Griffith, S. J.(2007)。The missing monitor in corporate governance: the D&O liability insurer。Georgetown Law Journal，95，1795-1842。  new window
23.劉若蘭、劉政淮、簡溥銘(20150700)。董監事暨重要職員責任保險與資訊揭露品質及企業舞弊關係之研究。中華會計學刊，11(1)，79-114。new window  延伸查詢new window
24.Zou, H.、Wong, S.、Shum, C.、Xiong, J.、Yan, J.(2008)。Controlling-Minority Shareholder Incentive Conflicts and Director' and Officers' Liability Insurance: Evidence from China。Journal of Banking & Finance，32(12)，2636-2645。  new window
25.Mayers, David、Smith, Clifford W. Jr.(1990)。On the corporate demand for insurance: Evidence from the reinsurance market。The Journal of Business，63(1)，19-40。  new window
26.Gow, I. D.、Ormazabal, G.、Taylor, D. J.(2010)。Correcting for cross-sectional and time-series dependence in accounting research。The Accounting Review，85(2)，483-512。  new window
27.廖秀梅、湯麗芬、李建然(20160700)。董監事暨重要職員責任保險與盈餘穩健性。會計評論，63，109-150。new window  延伸查詢new window
28.Priest, George L.(1987)。The current insurance crisis and modern tort law。The Yale Law Journal，96(7)，1521-1590。  new window
29.Parry, M. E.、Parry, A. E.(1991)。The Purchase of Insurance by a Risk-Neutral Firm for a Risk-Averse Agent。Journal of Risk and Insurance，58(1)，31-46。  new window
30.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
31.陳家偉、王凱立、吳安琪、吳振宇(20150100)。董事責任險於股權結構廣度及企業價值之研究。管理評論，34(1)，23-45。new window  延伸查詢new window
32.湯麗芬、廖秀梅、李建然(20151200)。董監事暨重要職員責任保險與財務報表重編之關聯性。經濟論文叢刊，43(4)，549-588。new window  延伸查詢new window
33.廖秀梅、湯麗芬、李建然(20171200)。董監事暨重要職員責任保險對企業信用評等之影響。臺大管理論叢，27(4)，75-104。new window  延伸查詢new window
34.Weng, T.-C.、Tseng, C.-H.、Chen, C.-H.、Hsu, Y.-S.(2014)。Equity-Based Executive Compensation, Managerial Legal Liability Coverage and Earnings Management。Journal of Applied Finance and Banking，4(3)，167-193。  new window
35.Zeng, T.(2017)。Directors' and Officers' Liability Insurance and Aggressive Tax Reporting Activities: Evidence from Canada。Accounting Perspectives，16(4)，241-448。  new window
36.Fama, Eugene F.、Jensen, Michael C.(1983)。Separation of ownership and control。The Journal of Law & Economics，26(2)，301-325。  new window
37.李建然、湯麗芬(20190900)。董監事責任保險對企業避稅決策之影響。經濟論文，47(3)，485-524。new window  延伸查詢new window
38.White, H.(1980)。A heteroskedasticity-consistent covariance matrix estimator and a direct test for heteroscedasticity。Econometrica，48(4)，817-838。  new window
39.Yermack, David(1996)。Higher market valuation of companies with a small board of directors。Journal of Financial Economics，40(2)，185-211。  new window
40.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
41.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
42.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
43.Core, John E.(1997)。On the corporate demand for directors' and officers' insurance。Journal of Risk and Insurance，64(1)，63-87。  new window
44.Holderness, Clifford G.(1990)。Liability insurers as corporate monitors。International Review of Law and Economics，10(2)，115-129。  new window
45.Wynn, Jinyoung Park(2008)。Legal liability coverage and voluntary disclosure。The Accounting Review，83(6)，1639-1669。  new window
46.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
47.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
48.李建然、廖秀梅、韓愷時(20151200)。董監事與重要職員責任保險需求及投保金額之決定因素。風險管理學報，17(2)，93-117。new window  延伸查詢new window
49.陳光政、翁慈青、紀信義(20180100)。Does Managerial Legal Liability Affect Corporate Diversification?。會計評論，66，121-161。new window  延伸查詢new window
50.Amemiya, Y.(1985)。Instrumental Variable Estimator for the Nonlinear Errors-in-Variables Mode。Journal of Econometrics，28(3)，273-289。  new window
51.Eisenberg, Theodore、Sundgren, Stefan、Wells, Martin T.(1998)。Larger board size and decreasing firm value in small firms。Journal of Financial Economics，48(1)，35-54。  new window
52.廖秀梅、湯麗芬、李建然(20151200)。The Effect of Directors' and Officers' Liability Insurance on Stock Investors' Perceptions of Earning Quality。交大管理學報，35(2)，113-148。new window  new window
53.Jensen, Michael C.、Ruback, Richard S.(1983)。The market for corporate control: The scientific evidence。Journal of Financial Economics，11(1-4)，5-50。  new window
54.Villalonga, Belen、Amit, Raphael(2006)。How do family ownership, control and management affect firm value?。Journal of Financial Economics，80(2)，385-417。  new window
55.Heckman, James Joseph(1979)。Sample Selection Bias as a Specification Error。Econometrica: Journal of the Econometric Society，47(1)，153-162。  new window
56.Lennox, Clive S.、Francis, Jere R.、Wang, Zitian(2012)。Selection models in accounting research。The Accounting Review，87(2)，589-616。  new window
57.Demsetz, Harold、Lehn, Kenneth(1985)。The Structure of Corporate Ownership: Causes and Consequences。Journal of Political Economy，93(6)，1155-1177。  new window
58.Jensen, Michael C.(1986)。Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers。The American Economic Review，76(2)，323-329。  new window
59.Jensen, Michael C.(1993)。The modern industrial revolution, exit, and the failure of internal control systems。The Journal of Finance，48(3)，831-880。  new window
60.La Porta, Rafael、López-de-Silanes, Florencio、Shleifer, Andrei、Vishny, Robert W.(2002)。Investor protection and corporate valuation。The Journal of Finance，57(3)，1147-1170。  new window
61.Lang, Larry H. P.、Stulz, René M.(1994)。Tobin's Q, Corporate Diversification, and Firm Performance。Journal of Political Economy，102(6)，1248-1280。  new window
62.Lawrence, Alastair、Minutti-Meza, Miguel、Zhang, Ping(2011)。Can Big 4 versus Non-Big 4 differences in audit-quality proxies be attributed to client characteristics?。The Accounting Review，86(1)，259-286。  new window
63.Chung, K. H.、Pruitt, S. W.(1994)。A simple approximation of Tobin's q。Financial Management，23(3)，70-74。  new window
64.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
學位論文
1.張卉諭(2013)。審計委員會與公司價值之關聯性(碩士論文)。國立臺北大學。  延伸查詢new window
圖書
1.Hampel, Ronald(1998)。Committee on Corporate Governance。London：Gee and Co. Ltd.。  new window
2.Fuller, W. A.(1987)。Measurement Error Models。New York：John Willey and Sons。  new window
3.Maddala, G. S.(1983)。Limited dependent and qualitative variables in econometric。New York：Cambridge University Press。  new window
4.Greene, William H.(2003)。Econometric Analysis。Prentice-Hall, Inc.。  new window
 
 
 
 
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