淡江大學機構典藏:Item 987654321/33581
English  |  正體中文  |  简体中文  |  全文筆數/總筆數 : 62819/95882 (66%)
造訪人次 : 4005452      線上人數 : 494
RC Version 7.0 © Powered By DSPACE, MIT. Enhanced by NTU Library & TKU Library IR team.
搜尋範圍 查詢小技巧：
  • 您可在西文檢索詞彙前後加上"雙引號"，以獲取較精準的檢索結果
  • 若欲以作者姓名搜尋，建議至進階搜尋限定作者欄位，可獲得較完整資料
    •  進階搜尋


    請使用永久網址來引用或連結此文件: https://tkuir.lib.tku.edu.tw/dspace/handle/987654321/33581


    題名: 家族企業特性與公司治理對經營績效之影響 : 考慮家族企業規模水準
    其他題名: The effect of the business characteristics and corporate governance on the operating performance of family-owned business : with corporate scale level.
    作者: 黃偉倫;Huang, Wei-lun
    貢獻者: 淡江大學會計學系碩士班
    葉金成;Yeh, Chin-chen
    關鍵詞: 家族企業;公司治理;規模水準;經營績效;門檻迴歸分析;family-owned business;Corporate governance;scale level;Operating Performance;threshold regression
    日期: 2005
    上傳時間: 2010-01-11 04:18:30 (UTC+8)
    摘要: 家族企業是國內外最主要的一種經營型態，過去研究指出家族企業同時具有向心力強的優點與公司治理機制較弱的缺點，且認為家族企業之特性與和管理行為常受規模變動影響。故本研究以1998 至2003 年我國上市公司家族企業為樣本，採用門檻迴歸模型分析作為規模水準之區分，進而探討不同規模水準的家族企業特性與公司治理對經營績效之影響。
    研究結果顯示：1.大規模家族企業之家族持股比例與家族總經理對經營績效呈顯著正相關，營運年數則呈顯著負相關；2.小規模家族企業之家族持股比例、家族董事長與營運年數對經營績效呈顯著正相關，家族董事比例與家族總經理則呈顯著負相關；3.大規模家族企業之公司治理較佳但對經營績效無顯著影響，顯示公司治理未發揮功能；4.小規模家族企業之公司治理對經營績效呈顯著正相關，顯示在小規模家族企業之公司治理良窳是績效的影響因素。綜言之，大規模與小規模之家族企業特性與公司治理對經營績效之影響有所不同。
    Many firms in the world are family controlled, the prior papers show that the advantage of family-owned business is high centrality and poor corporate governance, business characteristics and management are affected by firm scale level. Our samples are family-owned business listed in Taiwan Stock Exchange from 1998 through 2003, and panel threshold regression model to identify scale level to explore the effect between the business characteristics and corporate governance on the operating performance in
    different scale level.
    The results show that: 1. In large family-owned business(LFOB), higher family ownership, family member serve as CEO and fewer operating year, performance is better; 2. In small family-owned business(SFOB), higher family ownership, fewer family director, not family member serve as CEO, family member serve as Board Chairman and more operating year, performance is better; 3. In LFOB, corporate governance is better than small but it’s not significantly correlated with operating performance because of it’s nugatory; 4. In SFOB, corporate governance is significantly correlated with operating performance. Finally, explore the effects of the business characteristics and corporate governance of family-owned business on the operating performance in different scale
    level are different.
    顯示於類別:[會計學系暨研究所] 學位論文

    文件中的檔案:

    檔案 大小格式瀏覽次數
    0KbUnknown401檢視/開啟

    在機構典藏中所有的資料項目都受到原著作權保護.

    TAIR相關文章

    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library & TKU Library IR teams. Copyright ©   - 回饋