淡江大學機構典藏:Item 987654321/98261
English  |  正體中文  |  简体中文  |  全文笔数/总笔数 : 58323/91876 (63%)
造访人次 : 14074491      在线人数 : 56
RC Version 7.0 © Powered By DSPACE, MIT. Enhanced by NTU Library & TKU Library IR team.
搜寻范围 查询小技巧:
  • 您可在西文检索词汇前后加上"双引号",以获取较精准的检索结果
  • 若欲以作者姓名搜寻,建议至进阶搜寻限定作者字段,可获得较完整数据
  • 进阶搜寻


    jsp.display-item.identifier=請使用永久網址來引用或連結此文件: http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/98261


    题名: How Does Corporate Governance Affect Firm Performance? The Mediating Role of Agency Costs
    其它题名: 公司治理如何影響企業績效?代理成本之中介效果
    作者: 黃志仁;薛敏正;張瑀珊
    贡献者: 淡江大學會計學系
    关键词: 公司治理;代理成本;公司績效;中介效果;Corporate governance;Agency costs;Corporate performance;Mediating effect
    日期: 2010/12/01
    上传时间: 2014-06-27 11:09:33 (UTC+8)
    出版者: 國立交通大學管理學系
    摘要: This is the first study on the mediating effect of agency costs on the association between corporate governance and firm performance. In the LISREL setting, we first examine the direct effect of governance on firm performance and agency costs. The results indicate a positive (negative) correlation between governance and firm performance (agency costs). We further inc1ude agency costs as a mediating variable; the results show that governance is negatively correlated with agency costs at a conservative level, whereas the impact of governance on firm performance remains significantly positive. This evidence indicates that agency costs play a partial intermediary role in the relationship between governance and firm performance. Specifically, decreasing agency costs is an important way for governance to improve firm performance. This paper contributes to the literature on the association between governance and firm performance by: (1) identifying the mediating effect of agency costs, (2) highlighting both the beneficial and maladministration-mitigating roles of governance, and (3) initiating a new research aspect for related topics.
    關聯: 交大管理學報=Chiao Da Management Review 30(2),頁107-146
    显示于类别:[會計學系暨研究所] 期刊論文

    文件中的档案:

    档案 描述 大小格式浏览次数
    How Does Corporate Governance Affect Firm Performance The Mediating Role of Agency Costs.pdf17625KbAdobe PDF0检视/开启
    index.html0KbHTML230检视/开启
    index.html0KbHTML53检视/开启

    在機構典藏中所有的数据项都受到原著作权保护.

    TAIR相关文章

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