銀行董事會之組成與高階主管更迭對績效的影響

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Title:	銀行董事會之組成與高階主管更迭對績效的影響
Other Titles:	The component of boards, replacement of officers and their effects on bank performance
Authors:	李佩蓉;Li, Pei-jung
Contributors:	淡江大學會計學系碩士在職專班林谷峻;Lin, Ku-jun
Keywords:	董事會之組成;高階主管更迭;績效;The Component of Boards;Replacement of Officers;Performance
Date:	2010
Issue Date:	2010-09-23 16:34:41 (UTC+8)
Abstract:	隨著經濟環境的變遷，銀行業近年來也面臨著金融自由化等結構性的改變，在這種趨勢下政府也因為考量日後的經營困境，而開放公營銀行民營化，隨後並協助金控公司的成立。但政府在民營化後因仍保有剩餘的公股而對銀行與金控公司仍具有影響力，進而影響績效。而各別對銀行與金控公司董事會的組成與高階主管之更迭對績效作關連性的討論。希望藉此探討，能了解在銀行與金控公司下，董事會組成與高階主管更迭對績效的影響，以供未來進一步研究之參考。實證結果發現(1) 績效指標之一的收盤價對政府、本國金融機構及其它法人持股變動比為顯著的正相關。(2)績效對董監事席次為正相關(銀行)，對獨立董監事席次則分別為負相關(銀行)與非線性相關，但負相關的顯著性較強(金控)。(3)高階主管異動:呈非線性的相關。最後發現金控在整併後出現綜效。 With the change of economy, banking in the recent years is also facing changes in its financial structure. Due to this dilemma, the government has begun to consider the options to privatize governmental corporations and to support the founding of financial holding corporations. But the government still has enough leftover stock control and influence over banks and financial holding corporations, therefore continuing to effect banking performance. This is especially true in relation to the performance after the privatization of the banking system. Hopefully, through this discussion, one can understand how the differences between traditional banking and financial holding corporation, the makeup of the Component of boards, and the changes in management all affect banking success. This understanding can provide the basis for further research. Studies show that (1) banking performance, reflected by daily closing rates, is directly effected by the ratio of bond holdings between the government, its national financial institutions, and other private ownerships. (2) A bank’s board of executive officers can also affect banking success. However, banks with independent board members can too affect performance either indirectly or nonlinearly, with a strong indirect effect on financial control. (3) Moreover, mergers play a nonlinear role on banking performance by creating turnovers in the upper management. As a result, financial control becomes integrated.
Appears in Collections:	[Graduate Institute & Department of Accounting] Thesis

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