政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/109713
English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  全文笔数/总笔数 : 114525/145552 (79%)
造访人次 : 53669457      在线人数 : 391
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
搜寻范围 查询小技巧：
  • 您可在西文检索词汇前后加上"双引号"，以获取较精准的检索结果
  • 若欲以作者姓名搜寻，建议至进阶搜寻限定作者字段，可获得较完整数据
    •  进阶搜寻


    请使用永久网址来引用或连结此文件: https://nccur.lib.nccu.edu.tw/handle/140.119/109713


    题名: 在 COSO-ERM 架構下企業風險文化、公司治理與公司冒險策略之關係
    作者: 陳彩稚
    贡献者: 風管系
    关键词: 企業風險管理;公司治理;風險文化;COSO-ERM
    enterprise risk management;corporate governance;risk culture;COSO-ERM.
    日期: 2015
    上传时间: 2017-05-17 16:07:50 (UTC+8)
    摘要: 依據 COSO-ERM 架構，企業之策略目標乃與其企業風險管理(ERM)之程序要素密切關聯， 包括風險文化與董事會。本文應用三階段最小平方法模型(3SLS)分析企業冒險策略、風險
    文化與公司治理之關係。研究結果顯示：(1)企業較重視風險管理(較保守之風險文化)，可能使其選擇較低風險之策略，並且降低董事會之獨立性；（2）董事會獨立性對於風險管理
    重視度及冒險策略有負面影響力；(3)企業在採用冒險策略時，可能降低其風險管理重視度與董事會獨立性。本文依據 3SLS 所獲得之結果與傳統 OLS 模型研究有所差異，而 3SLS 之研究結果與理論預期較為一致。由此可知，風險文化、公司治理與冒險策略的確彼此互有影響，必須將其視為一整體系統，而非獨立變數。因此，本研究印證COSO-ERM 架構之主張。
    According to COSO-ERM framework, the strategic objective is connected to the components of its ERM process, including the risk culture and the board of directors. This paper applies 3SLS simultaneous equations models to analyze the relationship between risk-taking strategies, risk culture and corporate governance because these three elements must be studied as a system with consideration of their endogeneity.The result shows that risk management (RM) attention has a significant and negative impact on board independence and firms risk-taking strategies. Next, board independence has a significant and negative impact on RM attention and risk-taking strategies. Additionally, risk-taking strategies have a significant and negative relation with RM attention and board independence. Conservative risk culture and board independence both restrict risk-taking；however, they are not equivalent to each other. The empirical result based on 3SLS SEM is different from that based on OLS, and is more consistent with theoretical prediction. The finding implies that risk culture, corporate governance, and risk-taking strategies are endogenous to one another and must be analyzed as a system as suggested by COSO-ERM
    framework.
    關聯: MOST 103-2410-H-004-081
    数据类型: report
    显示于类别:[風險管理與保險學系] 國科會研究計畫

    文件中的档案:

    档案 描述 大小格式浏览次数
    103-2410-H-004-081.pdf596KbAdobe PDF2381检视/开启


    在政大典藏中所有的数据项都受到原著作权保护.


    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 ©   - 回馈