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題名:區位理論與公司治理、經營績效之探討
作者:林士堯
作者(外文):LIN, SHIH-YAO
校院名稱:國立雲林科技大學
系所名稱:財務金融系
指導教授:胥愛琦
學位類別:博士
出版日期:2018
主題關鍵詞:區位理論公司治理經營績效Location TheoryCorporate GovernanceBusiness Performance
原始連結:連回原系統網址new window
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摘 要
本文對公司治理探討源於全球經濟自由化、企業規模不斷擴大,公司資金提供者與經營管理階層之間代理關係受到重視,在所有權與經營權分離情況下,自利誘因生道德危機引發經濟風暴,對公司財務績效、社會繁榮安定甚而國家經濟發展產生影響,促使公司治理概念產生,良好的公司治理是提升企業價值與國家競爭力重要關鍵。
再論區位,區位是指人類行為活動的空間,在現今複雜的經濟體運作,辦公室活動已成為人類最重要經濟活動,辦公室為企業進行資訊交換、行政業務與交易活動之場所,而企業總部辦公室則是企業作為命令、控制與決策之心核心場所,攸關企業之整體營運至巨。本研究以區位理論為核心和公司治理、經營績效的分析,透過資料收集和實證研究,以台灣上市櫃公司為研究對象,探討企業總部辦公室區位是否會影響公司治理品質?進而影響公司整體經營績效?並獲得以下研究意涵:
一、公司治理與辦公室區位差異對公司經營績效, 存在顯著相關性且各區位之間是有差異性的。
二、台灣企業公司治理優劣會受辦公室區位所影響,存在顯著相關性與差異性。
ABSTRACT
“Corporate governance” developed during global economic liberalization, continuous enterprise scale expansion, and separation of enterprise ownership and management. Good corporate governance is important to enhance corporate value and national competitiveness. “Locations” refer to spaces wherein human social activities are held. Office activities have become important economic human activities, and enterprise headquarters are the primary places where enterprises issue orders, carry out corporate control, and make decisions. Hence, they are vital to the overall operation of enterprises. Do the locations of enterprise headquarters influence corporate governance quality, and thus, the overall business performance of enterprises? To this effect, this research analyzes Taiwanese listed (OTC) companies. The empirical results are summarized as follows: 1) Corporate business performance significantly correlates with corporate governance and office locations, and there is a significant difference between various areas; and 2) the quality of corporate governance of Taiwanese enterprises significantly correlates and varies with their office locations.
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