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    政大機構典藏 > 商學院 > 會計學系 > 期刊論文 >  Item 140.119/76107


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    題名: Board supervision capability and information transparency
    作者: Chiang, H.-T.;He, Li Jen
    何里仁
    貢獻者: 會計系
    關鍵詞: Board Compensation;Corporate Governance;Independent Director;Transparency
    日期: 2010-01
    上傳時間: 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
    資料類型: 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
    顯示於類別:[會計學系] 期刊論文

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