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    题名: 董監事專業性與企業從事衍生性金融商品交易關聯性之探討
    作者: 蘇琬婷
    贡献者: 林宛瑩
    蘇琬婷
    关键词: 專業性
    衍生性金融商品
    公司治理
    日期: 2009
    上传时间: 2016-05-09 15:07:28 (UTC+8)
    摘要: 公司治理的主要目的在於建立公司適當內部與外部機制，以保障公司資金提供者之權益。董事會是公司治理的核心，其運作效能會影響其功能之發揮，而董事會成員之專業性是影響董事會效能因素之一。近年來，企業從事衍生性金融商品交易越趨頻繁，涉及之交易金額及風險通常較為重大，一旦失利，影響資金提供者甚巨。因此，本研究探討董事及監察人之專業性與企業從事衍生性金融商品交易決策之關聯性。
    本研究以企業從事衍生性金融商品交易決策行為為應變數，主要之解釋變數為董事及監察人之會計專業及財務專業，並納入公司治理特性控制變數及公司特性控制變數。
    實證研究結果顯示，董監事具備會計專業與企業是否從事衍生性金融商品交易沒有顯著關聯性，但董監事具備財務專業則與企業是否從事衍生性金融商品交易呈顯著負向關係。此外，董監事具備會計專業與衍生性金融商品交易金額呈顯著正向關係，而董監事具備財務專業與衍生性金融商品交易金額則呈顯著負向關係，兩者具差異性。最後，董監事具備會計、財務專業雖皆與衍生性金融商品交易損益呈正向關係，惟未達統計顯著水準。
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    描述: 碩士
    國立政治大學
    會計學系
    96353051
    資料來源: http://thesis.lib.nccu.edu.tw/record/#G0096353051
    数据类型: thesis
    显示于类别:[會計學系] 學位論文

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