政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/76107
English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  全文笔数/总笔数 : 114898/145937 (79%)
造访人次 : 53977560      在线人数 : 832
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
    政大機構典藏 > 商學院 > 會計學系 > 期刊論文 >  Item 140.119/76107


    请使用永久网址来引用或连结此文件: https://nccur.lib.nccu.edu.tw/handle/140.119/76107


    题名: Board supervision capability and information transparency
    作者: Chiang, H.-T.;He, Li Jen
    何里仁
    贡献者: 會計系
    关键词: Board Compensation;Corporate Governance;Independent Director;Transparency
    日期: 2010-01
    上传时间: 2015-06-29 17:25:53 (UTC+8)
    摘要: Manuscript Type: Empirical Research Question/Issue: Board members are charged with the responsibility of supervising company operation and firm value cannot only be influenced by managers` actions, but also by those of boards of directors. Furthermore, transparency has always played an important role in corporate governance, but few studies related it to the capacity of boards of directors. Consequently, this study focuses on the capacity, compensation, and structure of boards of directors and how they relate to company transparency. Research Findings/Insights: Using both primary and archival data from Taiwan, we find that compensation can encourage company board of directors to act in the best interests of shareholders when there is greater board independence. Among all board supervision capabilities, continuing education is the most important factor in enhancing the transparency of a firm. Theoretical/Academic Implications: This study considers the importance of directors` compensation in corporate governance while the majority of prior studies only consider the role of management compensation. Further, the results provide additional evidence to demonstrate that board supervision capabilities may complement strong governance. Practitioner/Policy Implications: This study offers deeper insights for policy makers to understand the influence of board of directors` impact on corporate governance. In addition, it provides evidence to recommend further consideration of director compensation and continuing education to enhance board effectiveness. © 2010 Blackwell Publishing Ltd.
    關聯: Corporate Governance, 18(1), 18-31
    数据类型: article
    DOI 連結: http://dx.doi.org/10.1111/j.1467-8683.2009.00779.x
    DOI: 10.1111/j.1467-8683.2009.00779.x
    显示于类别:[會計學系] 期刊論文

    文件中的档案:

    档案 描述 大小格式浏览次数
    18-31.pdf138KbAdobe PDF2789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