政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/153658
English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  全文筆數/總筆數 : 113303/144284 (79%)
造訪人次 : 50798225      線上人數 : 745
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
搜尋範圍 查詢小技巧：
  • 您可在西文檢索詞彙前後加上"雙引號"，以獲取較精準的檢索結果
  • 若欲以作者姓名搜尋，建議至進階搜尋限定作者欄位，可獲得較完整資料
    •  進階搜尋
    政大機構典藏 > 商學院 > 企業管理學系 > 期刊論文 >  Item 140.119/153658


    請使用永久網址來引用或連結此文件: https://nccur.lib.nccu.edu.tw/handle/140.119/153658


    題名: 家族社會情感財富與公司治理體制遵從關係之探討：以家族企業生命週期為調節效果
    The Relationship Between Family Firm's Socioemotional Wealth and Institutional Compliance of Corporate Governance: The Moderating Effect of Family Firm Life Cycle
    作者: 官函霓;劉韻僖
    Kuan, Han-Ni;Liu, Yunshi
    貢獻者: 企博學二
    關鍵詞: 公司治理體制遵從;家族企業;家族企業生命週期;家族社會情感財富
    Institutional compliance of corporate governance;Family firm;Family firm life cycle;Socioemotional wealth
    日期: 2023-08
    上傳時間: 2024-09-10 13:07:55 (UTC+8)
    摘要: 過去有關家族企業公司治理體制遵從之實證研究多於會計、經濟領域討論，少數以家族社會情感財富（Socioemotional Wealth, SEW）理論探討之研究，也忽略其多構面性，導致實證結果不一致。因此，本研究參考Gu、Lu與Chung（2019）的研究，將SEW區分為聚焦型SEW與廣泛型SEW，運用2010－2014年間臺灣390家上市櫃家族企業之次級資料，探討臺灣上市櫃家族企業SEW、家族企業生命週期和公司治理體制遵從間的關係。研究結果發現，無論是側重聚焦型SEW或廣泛型SEW的家族企業，皆會負向影響公司治理體制遵從。此外，相較於家族集團階段，家族企業處於創業者或後創業者階段，SEW和體制遵從的負向關係較弱，甚至可能轉變為正向關係，部分解釋了過去實證結果不一致的原因。
    Most of the voluminous empirical studies on institutional compliance of corporate governance are discussed in the fields of accounting and economics. There are only few studies from the viewpoint of family socioemotional wealth (SEW) that also ignore its multifaceted nature, which resulted in empirical inconsistencies. This study incorporates insights from the research of Gu, Lu, and Chung (2019), which distinguished two aspects of SEW, focused SEW and board SEW, to examine the relationships among SEW, family firm life cycle, and institutional compliance of corporate governance. Employing a sample of 390 publicly listed family firms in Taiwan over a period of 5 years (2010-2014), we found that SEW (focused SEW and broad SEW) have a significant negative effect on institutional compliance of corporate governance. In addition, we found that the negative relationship between SEW and institutional compliance of corporate governance is weaker, some relationships even turn into positive, in the stages of founder and postfounder of family firms. Those results partly explains the reasons for the inconsistency of past empirical results.
    關聯: 組織與管理, Vol.16, No.2, pp.131-188
    資料類型: article
    DOI 連結: https://doi.org/10.53106/199687602023081602003
    DOI: 10.53106/199687602023081602003
    顯示於類別:[企業管理學系] 期刊論文

    文件中的檔案:

    檔案 描述 大小格式瀏覽次數
    index.html0KbHTML54檢視/開啟


    在政大典藏中所有的資料項目都受到原著作權保護.


    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 ©   - 回饋