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    題名: 股權結構與企業永續性之關聯性 : 並論核心代理問題、國際化與產業之干擾效果
    其他題名: The relationship between ownership structure and corporate sustainability : the moderating effect of core agency problem, internationalization, and industry
    作者: 華浤安;Hua, Hung-An
    貢獻者: 淡江大學會計學系碩士班
    黃振豊;Hung, Cheng-Li
    關鍵詞: 股權結構;企業永續性;核心代理問題;國際化;產業;ownership structure;Corporate Sustainability;Core Agency Problem;internationalization;Industry
    日期: 2015
    上傳時間: 2016-01-22 14:55:28 (UTC+8)
    摘要: 本研究旨在探討股權結構與企業永續性之關聯性,並進一步探討核心代理問題、國際化與產業之干擾效果。利用2014年道瓊永續指數受邀提名之台灣上市櫃企業為永續性企業樣本,並進行樣本配對,共蒐集754筆資料。本研究採用Logit迴歸分析方法檢定研究假說。本研究之結果指出,信託基金股權、外資股權與企業永續性呈現正向關聯性;政府股權、散戶股權、董事股權與經理人股權對於企業永續性具有負向關聯性。就干擾效果的部分,本研究發現核心代理問題、國際化與產業對於部分股權結構具有干擾效果。本研究除了補充相關文獻外,亦對台灣實務界與政府主管機關在制定其投資決策時,提供參考價值。
    This study aims to examine the relationship between ownership structure and corporate sustainability, and the moderating effect that core agency problem, internationalization, and industry has on such relationship. Our sample, totaling 745 observations from 2009 and 2013, consisted of Taiwan listed sustainable companies that were DJSI nominated for year 2014, paired with non-sustainable listed companies in Taiwan. Using Logit regression model to test our research hypotheses, we found that the foreign ownership and the trust funds are positive associated with corporate sustainability, while the ownerships held by the government, individuals, directors and managers are negatively correlated to corporate sustainability. Furthermore, we found that core agency problem, internationalization, and industry have a moderating effect on the relationships between certain types of ownerships and corporate sustainability. Besides supplementing current literature on Taiwan corporate sustainability, this study can serve as useful reference for Taiwan practitioners and government authorities in formulating their investment decisions.
    顯示於類別:[會計學系暨研究所] 學位論文

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