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    題名: 集團企業經營績效之研究
    其他題名: Business group and performance
    作者: 張怡婷;Chang, Yi-ting
    貢獻者: 淡江大學財務金融學系碩士班
    路祥琛;Lu, Cheung-sum
    關鍵詞: 集團企業;董事會特性;股權結構;經營績效;Business group;board characteristics;ownerships structure;Performance
    日期: 2009
    上傳時間: 2010-01-11 00:52:55 (UTC+8)
    摘要: 集團企業在經濟體上的重要性日益漸增,各家企業無不以追求大型化、多元化及專業化為發展目標。為此,本研究探討董事會特性及股權結構是否為影響集團企業獲利能力的因素,並進一步探討集團企業與非集團企業在經營績效上是否有差異。
    本研究以國內699間上市櫃公司做為樣本,採用《台灣地區集團企業研究》一書之定義將樣本分為集團與非集團,以多元迴歸模型探討董事會特性與股權結構對於經營績效之影響,研究期間從2003年起至2007年止。實證結果顯示:(1)集團企業不論以會計指標或市場指標衡量績效均顯著優於非集團企業。(2) 外部董事比率與機構法人持股比率在集團與非集團樣本中對績效皆呈顯著正相關。(3)董事會規模在集團與非集團企業樣本中皆呈顯著負相關。(4)董事長兼任總經理與內部人持股比率在不同的樣本中結果不同。
    The role of business group has become more and more important. The goals of today’s business include pursuing globalization, increasing diversification and creating competitive edge. Thus, this study focuses on whether the characteristics of the board of directors and the structure of ownerships will affect the performance of a business, and determine whether the performance of business group differs from the performance of none business groups.
    We use 699 listed firms in Taiwan from 2003 to 2007 as study subjects, and the definition of groups from “Business groups in Taiwan”. Multiple regression analysis is used to examine the effects of the characteristics of the board of directors and ownership structure on firm performance. The empirical results show that (1) business groups perform much better than none business groups regardless whether we measure performance by market indicators and accounting indicators. (2) Outside directors and institutional ownership are positively related to performance for both group and none group firms. (3) The size of the board is negatively related to performance for both group and none group firms. (4) The dual role of general manager as chairman and insider ownership have different results in different samples.
    顯示於類別:[財務金融學系暨研究所] 學位論文

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