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    Title: 董事長與總經理任期對公司績效之影響
    The effects of board chairman tenure and CEO tenure on firm performance
    Authors: 涂婉真
    Contributors: 梁嘉紋
    涂婉真
    Keywords: 總經理任期
    董事長任期
    公司績效
    家族企業
    Date: 2012
    Issue Date: 2013-09-02 15:28:55 (UTC+8)
    Abstract: 本研究旨在探討台灣上市櫃公司之總經理及董事長任期對公司績效之影響,並考慮當二者任期大小不同時,其任期對公司績效之影響程度是否也不相同。本研究利用2005年至2011年資料進行測試,實證結果發現,總經理與董事長任期愈長時,公司會計績效愈好。當總經理任期小於董事長任期時,總經理任期與董事長任期對公司會計績效皆有顯著影響,而當總經理任期大於董事長任期時,總經理任期對公司會計績效之影響會比董事長任期對公司會計績效之影響顯著。本研究亦發現,在家族企業裡,當總經理同時兼任董事長,會加強其任期對公司會計績效之正向關係;在非家族企業裡,總經理兼任董事長則無法加強總經理任期與公司會計績效間之關係。
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    Description: 碩士
    國立政治大學
    會計研究所
    100353047
    101
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0100353047
    Data Type: thesis
    Appears in Collections:[Department of Accounting] Theses

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