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    政大機構典藏 > 學術期刊 > 會計評論 > 期刊論文 >  Item 140.119/137866


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    题名: The Quest for Talented Independent Directors: The Role of Directors` and Officers` Liability Insurance
    追尋優秀獨立董事：董監事責任險之角色
    作者: 李貴富
    Li, Kuei-Fu
    廖懿屏
    Liao, Yi-Ping
    贡献者: 會計評論
    关键词: Directors` and officers` liability insurance ; Independent directors ; Recruit ; Resignation ; 董監事責任險 ; 獨立董事 ; 聘任 ; 辭職
    日期: 2021-07
    上传时间: 2021-11-17 16:44:49 (UTC+8)
    摘要: This study explores whether directors` and officers` liability insurance (D& ; O insurance) is an effective tool in firms` quest for talented independent directors, that is, those who are highly educated, well-connected, or financial experts. We find that firms with D& ; O insurance are better able to recruit talented independent directors, supporting that the protection provided by D& ; O insurance is determinative when talented individuals are deciding whether to join a board. We also show that D& ; O insurance reduces the incidence of independent directors` resignation. Collectively, our evidence suggests that D& ; O insurance helps firms maintain a board with superior competence and greater stability, which also explains the wide prevalence of D& ; O insurance in practice.
    本研究探討董監事責任險是否能在公司尋求優秀獨立董事時，作為有效的工具，而優秀獨立董事係指符合下列三條件之一者：（1）具備碩士或以上學歷，或（2）身兼三間或以上之董事職位，或（3）符合財務或會計專業人員資格。本研究發現，「購買董監事責任險」與「優秀獨立董事百分比」為顯著正相關，而「購買董監事責任險」與「獨立董事自願離職」為顯著負相關。整體而言，本研究的實證結果支持董監事責任險有助於公司聘任優秀獨立董事、並維持董事會穩定性，此應亦為董監事責任險持續普及的原因之一。
    關聯: 會計評論, 73, 101-132
    数据类型: article
    DOI 連結: https://doi.org/10.6552/JOAR.202107_(73).0003
    DOI: 10.6552/JOAR.202107_(73).0003
    显示于类别:[會計評論] 期刊論文

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