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題名：應用VIKOR為計分模式之公司治理評等系統
書刊名：電子商務研究
作者：林鳳儀 引用關係／蘇信安
作者(外文)：Lin, Fengyi／Su, Hsinan
出版日期：2011
卷期：9:1
頁次：頁101-123
主題關鍵詞：公司治理評等系統；公司治理；多準則決策方法；VIKOR；Corporate governance rating system；Corporate governance；Multi-criteria decision method
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(1) 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:1
  • 共同引用共同引用:280
  • 點閱點閱:100
金融海嘯過後，無論對金融商品、產業、風險管理、監理制度及公司治理上都帶來前所未有的革命性改變，推動健全的公司治理制度及建立公司治理評等系統，已成為全球金融監理機關為重整金融市場秩序、穩定經濟的首要任務與目標。本研究有鑑於此，以多準則決策方法與現行評等方法進行比較，以找出最佳評等計分模式，研究結果發現VIKOR法可以有效解決現今評等法的缺點，且優於其他兩種多準則決策方法，故本研究以VIKOR為計分模式來建立公司治理評等系統，並以2007年台灣全體上市（櫃）公司為評等對象，探討公司治理與公司經營績效相關性，研究結果顯示公司治理和公司經營績效之間的關係R呈顯著正相關，當公司治理表現愈佳，不僅是公司當年度之公司經營績效表現良好，連同未來一年之公司經營績效皆表現良好。
After the financial tsunami, financial products, industry, risk management, the supervision system and corporate governance have brought revolutionary changes. Well-designed corporate governance mechanism and rating systems have become important issues to restructuring of the financial market order and stabilizing the economy situation by global financial supervisory authority. We compared both multi-criteria decision making methods and the current rating methods to identify the best scoring model of ratings. Our empirical results found MCDM’s VIKOR methodology can effectively resolve the shortcomings of the current rating method. This study used VIKOR method to establish a corporate governance rating system by adopting 2007’s listing company in Taiwan. Our study indicates a significant relation between the corporate governance rating and the operating performance. A better corporate governance mechanism not only affects the current operating performance but also affects the operating performance of companies in the future.
期刊論文
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8.Opricovic, S.、Tzeng, G. H.(2004)。Compromise Solution by MCDM Methods: A Comparative Analysis of VIKOR and TOPSIS。European Journal of Operational Research，156(2)，445-455。  new window
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10.Coles, Jeffery L.、Daniel, Naveen D.、Naveen, Lalitha(2008)。Boards: Does one size fit all?。Journal of Financial Economics，87(2)，329-356。  new window
11.Friend, Irwin、Lang, Larry H. P.(1988)。An Empirical Test of the Impact of Managerial Self-interest on Corporate Capital Structure。Journal of Finance，43(2)，271-282。  new window
12.Hwang, C. L.、Lai, Y. J.、Liu, T. Y.(1993)。A New Approach for Multiple Objective Decision Making。Computers and Operation Research，20(4)，889-899。  new window
13.Yoon, K.(1987)。A Reconciliation among Discrete Compromise Situation。Journal of Operational Research Society，38(2)，277-286。  new window
14.鍾俊文、陳漢沖(20040700)。對上市櫃公司授信比較有保障嗎？--兼論董監事持股與質押對違約風險之影響。貨幣觀測與信用評等，48，3-20。  延伸查詢new window
15.Tzeng, G. H.、Lin, C. W.、Opricovic, S.(2005)。Multi-criteria analysis of alternative-fuel buses for public transportation。Energy Policy，33(11)，1373-1383。  new window
16.Lee, Tsun-Siou、Yeh, Yin-Hua(2004)。Corporate Governance and Financial Distress: Evidence from Taiwan。Corporate Governance: An International Review，12(3)，378-388。  new window
17.Larcker, David F.、Richardson, Scott Anthony、Tuna, İrem(2007)。Corporate governance, accounting outcomes, and organizational performance。The Accounting Review，82(4)，963-1008。  new window
18.Klein, April(1998)。Firm Performance and Board Committee Structure。The Journal of Law and Economics，41(1)，275-304。  new window
19.Core, John E.、Holthausen, Robert W.、Larcker, David F.(1999)。Corporate governance, chief executive officer compensation, and firm performance。Journal of Financial Economics，51(3)，371-406。  new window
20.Black, Bernard S.、Jang, Hasung、Kim, Woochan(2006)。Does Corporate Governance Predict Firms' Market Values? Evidence from Korea。Journal of Law, Economics, and Organization，22(2)，366-413。  new window
21.Chen, Anlin、Kao, Lanfeng、Tsao, Meilan、Wu, Chinshun(2007)。Building a Corporate Governance Index from the Perspectives of Ownership and Leadership for Firms in Taiwan。Corporate Governance: An International Review，15(2)，251-261。  new window
22.許崇源、陳瑞斌、翁慈青(2007)。公司治理架構與資訊揭露之關連性研究。中華管理評論國際學報，10 (1)，1-41。  延伸查詢new window
23.林鳳儀、張志揚、吳壽山(2009)。臺灣企業關係人交易與月營收淨額之研究年。工業工程學刊，26(5)，337-343。  延伸查詢new window
24.Evidence from Taiwan。Journal of Corporate Governance，12(3)，378-388。  new window
25.Hallerbach, W.G.P.M.、Spronk, J.(2002)。A Multidimensional Framework for Financial-Economic Decisions。Journal of Multi-Criteria Decision Analysis，11，10-23。  new window
26.Tseng, F. M.、Chiu, Y. J.、Chen J. S.(2009)。Measuring Business Performance in The High-Tech Manufacturing Industry: A Case Study of Taiwan's Large-Sized TFT-LCD Panel Companies。Omega，37(3)，686-697。  new window
27.Kirkwood, C.W.、Corner, J.L.(1993)。The Effectiveness of Partial Information about Attribute Weights for Ranking Alternatives in Multiattribute Decision Making。Organizational Behavior and Human Decision Process，54，456-476。  new window
28.Shrader, C. B.、Blackburn, V. B.、Iles P.(1997)。Women in Management and Financial Performance。Journal of Managerial Issues，9(3)，355–363。  new window
29.Seifert, B.、Gonenc, H.、Wright, J.(2005)。The International Edence on Performance and Equity Ownership by Insiders。Block Holders，15(2)，171-191。  new window
30.Lo K.(2003)。Economic Consequences of Regulated Changes in Disclosures: The Case of Executive Compensation。Journal of Accounting and Economics，35(3)，285–314。  new window
31.Ruth, W. E.、Sandra, J. C.(2008)。Do Institutional Shareholders Services (ISS) Corporate Governance Ratings Reflect a Company's Operating Performance。Critical Perspectives on Accounting，19，1135-1148。  new window
研究報告
1.Brown, L. D.、Caylor, M. L.(2005)。Corporate governance and firm performance。  new window
學位論文
1.Opricovic, S.(1998)。Multicriteria Optimization of Civil Engineering Systems(博士論文)。Faculty of Civil Engineering University of Belgrade，Belgrade。  new window
圖書
1.Organisation for Economic Co-operation and Development(2004)。OECD Principles of Corporate Governance。Organisation for Economic Co-operation and Development。  new window
2.葉銀華、李存修、柯承恩(2013)。公司治理與評等系統。台北：智商文化。new window  延伸查詢new window
3.Hwang, Ching-Lai、Yoon, Kwangsun(1981)。Multiple Attribute Decision Making Methods and Applications A State-of-the-Art Survey。Springer-Verlag。  new window
4.Credit Lyonnais Securities Asia Emerging Markets(2001)。CG Watch: Corporate Governance in Emerging Markets, Saints and Sinners: Who's Got Religion?。  new window
5.Prowse, S.(1998)。Corporate Governance：Emerging Issues and Lessons From East Asia, Responding to the Global Financial Crisis－World Bank。  new window
6.Institutional Shareholder Services(2003)。ISS Corporate Governance: Best Practices User Guide & Glossary。Rockville, MD。  new window
其他
1.McKinsey & Company(2002)。Global Investor opinion Survey。  new window
2.Standard & Poor's Company(200102)。Standard & Poor's Company Transparency & Disclosure Study。  new window
3.Standard & Poor's Company(200207)。Standard & Poor's Corporate Governance Scores: Criteria, Methodology and Definitions。  new window
 
 
 
 
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