English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  Items with full text/Total items : 113648/144635 (79%)
Visitors : 51689441      Online Users : 436
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
Scope Tips:
  • please add "double quotation mark" for query phrases to get precise results
  • please goto advance search for comprehansive author search
    •  Adv. Search
    Home ‧ Login ‧ Upload ‧ Help ‧ About ‧ Administer Goto mobile version


    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/12378


    Title: 董監事暨重要職員責任保險之需求因素分析
    Other Titles: An Analysis of Determinants of the Corporate Demand for Directors` and Officers` Liability Insurance
    Authors: 陳彩稚;龐嘉慧
    Chen,Tsai-Jyh;Pang,Chia-Hui
    Contributors: 風管系
    Keywords: 董監事暨重要職員責任保險;公司治理;代理問題
    directors` and officers` liability insurance D&O insurance;corporate governance;agency problem
    Date: 2008.06
    Issue Date: 2008-12-03 13:46:08 (UTC+8)
    Abstract: 本文之目的在於探討我國「董監事暨重要職員責任保險」（D＆O保險）需求之影響因素。藉由實證資料分析，發現目前我國D＆O保險需求的最主要的購買原因是為了降低訴訟風險，其次是為了促進公司成長與留住高級主管。對於目前已投保D＆O保險之企業，其投保金額與保費支出之主要影響因素，乃是股東總數與內部董事持股數，而資本額、外部董事持股數等亦有若干影響力。而一般企業是否購買D＆O保險，其決策與該企業之業務風險以及董監事報酬有關，因為董監報酬愈高則責任相對愈大。至於目前尚未投保D＆O保險之企業，其潛在保險需求則與是否有海外投資以及內部董事持股數有關。這些結果顯示D＆O保險需求與公司治理具有密切相關性。
    The purpose of this paper is to investigate the determinants of D&O liability insurance demand in Taiwan. Based on the empirical analysis, it is found that the primary reasons for D&O insurance are to reduce litigation risk, promote growth and maintain the executives. For those currently insured firms, the most influential factors for insurance coverage and premium expenditure are total number of shareholders and inside-directors` stock holdings, while the capitals and outside-directors` stock holdings are also relevant. For all firms in general, the decision for D&O insurance is highly related to its business risk as well as its directors` compensation because more compensation implies more liability. For those uninsured companies, the study finds that the potential demand for D&O insurance is related to overseas investment and inside-directors` stock holdings. These results show that the demand for D&O liability insurance is significantly related to the corporate governance.
    Relation: 臺大管理論叢,18(2),171-195
    Data Type: article
    Appears in Collections:[國際經營與貿易學系 ] 期刊論文

    Files in This Item:

    File Description SizeFormat
    171-195.pdf1460KbAdobe PDF21030View/Open


    All items in 政大典藏 are protected by copyright, with all rights reserved.


    社群 sharing

    著作權政策宣告 Copyright Announcement
    1.本網站之數位內容為國立政治大學所收錄之機構典藏，無償提供學術研究與公眾教育等公益性使用，惟仍請適度，合理使用本網站之內容，以尊重著作權人之權益。商業上之利用，則請先取得著作權人之授權。
    The digital content of this website is part of National Chengchi University Institutional Repository. It provides free access to academic research and public education for non-commercial use. Please utilize it in a proper and reasonable manner and respect the rights of copyright owners. For commercial use, please obtain authorization from the copyright owner in advance.

    2.本網站之製作，已盡力防止侵害著作權人之權益，如仍發現本網站之數位內容有侵害著作權人權益情事者，請權利人通知本網站維護人員(nccur@nccu.edu.tw)，維護人員將立即採取移除該數位著作等補救措施。
    NCCU Institutional Repository is made to protect the interests of copyright owners. If you believe that any material on the website infringes copyright, please contact our staff(nccur@nccu.edu.tw). We will remove the work from the repository and investigate your claim.
    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - Feedback