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    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/145882


    Title: Covid-19影響下，公司治理與公司績效之關聯
    The relationship between corporate governance and corporate performance under the impact of Covid-19
    Authors: 張宇鈞
    Chang, Yu-Chun
    Contributors: 徐愛恩
    Tsui, Stephanie
    張宇鈞
    Chang, Yu-Chun
    Keywords: Covid-19
    公司治理
    公司績效
    Date: 2023
    Issue Date: 2023-07-06 16:51:15 (UTC+8)
    Abstract: COVID-19疫情對全球經濟產生廣泛的影響，而在公司治理意識逐漸抬頭的今日，許多文獻都有探討公司治理與公司績效的關聯，但是這些文獻對於一些重大經濟危機所帶來的影響與改變並沒有重點著墨，因此本研究考量了COVID-19疫情這個因素，分析出在COVID-19疫情影響下，公司治理與公司績效關聯的變化和影響。
    本研究的實證結果發現COVID-19疫情會大幅改變原本公司治理機制與公司績效的關聯。在考量COVID-19疫情後，大股東持股、董事持股以及董事會規模會與公司績效的關聯會和不考量COVID-19疫情的情況下相反。在不考量COVID-19疫情的情況下，大股東持股以及董事持股與公司績效呈現正相關，董事會規模會和公司績效呈現負相關；而考量COVID-19疫情的影響後，大股東持股以及董事持股與公司績效呈現負相關，董事會規模會和公司績效呈現正相關。而董事長是否兼任總經理與公司績效的關聯，在本研究中顯示並不穩健。
    The COVID-19 pandemic has had a wide impact on the global economy. In current era of increasing corporate governance awareness, many studies have examined the relationship between corporate governance and corporate performance. However, these studies often ignore the effects of major economic crises. This study addresses this gap by analyzing the changes and impacts on the relationship between corporate governance and corporate performance under the influence of the COVID-19 pandemic.
    The empirical findings reveal significant alterations in the relationship between corporate governance mechanisms and corporate performance due to the pandemic. Factors such as large shareholder ownership, director ownership, and board size show contrasting relationships with corporate performance when the COVID-19 pandemic is considered. Without considering the pandemic, there is a positive correlation between large shareholder ownership and director ownership with corporate performance, while board size shows a negative correlation. However, after considering the impact of the pandemic, there is a negative correlation between large shareholder ownership and director ownership with corporate performance, and board size shows a positive correlation. The relationship between CEO duality and corporate performance is found to be unreliable in this study.
    Reference: 呂素蓮、李國榮與蔡柏彥，2013，公司治理對經營績效之影響：以台灣與大陸市場為例，中原企管評論，第11卷第2期：79-103
    林俊傑、劉梧柏與黃華瑋，2017，公司治理評鑑與財務績效及公司價值之關聯性探討：以台灣上市櫃企業公司治理評鑑為例，商略學報，第10期：23-46
    洪榮耀與陳正佑，2012，上市上櫃公司治理實務守則與公司績效關連性之探究，商業現代化學刊，第 6卷第4期：43-61
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    Description: 碩士
    國立政治大學
    會計學系
    110353113
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0110353113
    Data Type: thesis
    Appears in Collections:[Department of Accounting] Theses

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