本研究以公司治理變數與銀行評等結果之關係為研究對象,並以累積邏輯斯迴歸模型(Cumulative Logistic Regression Model)研究2004年至2010年的31間台灣的上市銀行,探討公司治理對於公司決策的影響,及其是否會進而影響公司的表現,最終並改變公司的評等結果。
本文由股權結構以及董事會的組成這兩大結構來探討公司治理對銀行的評等影響,股權結構的部分主要選擇董監持股、外部法人董監持股、董監持股質押比例、大股東持股、經理人持股、最大外部股東、盈餘席次偏離比、股份席次偏離比等變數,而董事會的組成方面則選擇董事及監事兼任占經理人比例、股監事席次、獨立董監席次等變數來探討。研究發現董監事、大股東及外部法人董監的持股比率越高,對公司的評等結果有正向影響;反之,經理人之持股比率則與公司的評等結果呈負向關係。此外,獨立董監占董事會的席次越高,與公司的評等結果存在正向的關係。 / The bank rating system used to only consider the financial variables instead of corporate governance variables, but whether the corporate governance variables can influence the strategies of managers and the performance of the firm, then further change the outcome of the bank rating had never been considered. This thesis is trying to use cumulative logistic model figure out whether there exist any connection between corporate governance variables and bank rating outcome.
This thesis considered 9 difference corporate variables that can be divided into two different sectors, which are ownership structure and boardroom structure. The conclusion of this thesis is that the majority shareholder's holding、Supervisors and Directors' holding and institutional Supervisor and Director's holding、Managers' holding and the number of independent director and supervisor will influence the outcome of the bank rating.
Identifer | oai:union.ndltd.org:CHENGCHI/G0983520122 |
Creators | 吳夢萱 |
Publisher | 國立政治大學 |
Source Sets | National Chengchi University Libraries |
Language | 中文 |
Detected Language | English |
Type | text |
Rights | Copyright © nccu library on behalf of the copyright holders |
Page generated in 0.002 seconds