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    Title: 香港上市公司股權結構、 董事會組成與公司績效之關聯性
    Corporate Ownership and Firm Performance in Hong Kong
    Authors: 王宗瑜
    Contributors: 林宛瑩
    王宗瑜
    Keywords: 股權結構
    董事會結構
    公司績效
    香港
    Date: 2016
    Issue Date: 2016-08-02 15:52:23 (UTC+8)
    Abstract: 本研究以2014年底上市之1058家香港上市公司為樣本，利用公開資訊自行建置資料庫，追蹤最終控制者並分析公司之股權結構、董事會席次以及控制型態。統計結果為91%以上企業之最終控制者擁有20%以上之股份控制權，且多數控制者持有約60至80%之控制權。同時，有近八成企業之最終控制者或其家族成員在董事會中列有席位，顯示香港上市公司之控制型態主要為個人或家族掌權式型態，且所有權與經營權合一。本研究以OLS探討最終控制者持股、外部董事席次比率，以及家族型態持股與公司經營績效之關聯性，實證結果顯示，最終控制者持股比率與公司經營績呈正相關；外部董事席次比率與公司經營績效呈負相關；而屬於家族或個人控制型態經營者，與公司營運績效呈正相關。
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    Description: 碩士
    國立政治大學
    會計學系
    103353018
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0103353018
    Data Type: thesis
    Appears in Collections:[Department of Accounting] Theses

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