董事會多樣性與企業經營績效之關聯研究--以策略變動為調節變數

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doi:10.6846/TKU.2019.00326

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董事会多样性与企业经营绩效之关联研究--以策略变动为调节变数

The Study of Association between Boardroom Diversity and Operating Performance: Strategic Change as a Moderating Variable

赖维宏 , 博士　　导师：颜信辉;徐志顺　　

繁体中文 DOI： 10.6846/TKU.2019.00326

董事会多样性；经营绩效；策略变动； Diversity of boards ； strategic change ； Firm performance

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摘要 │ 参考文献 (296) │ 国际计量

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This study, from the aspect of the integrated multi-dimensional board member’s structural and demography, attempts to explore the effect of board diversity on the firm’s operating performance of Chinese listed companies. It also examines whether the relationship between board diversity and operating performance is moderated by strategic change. We divide the diversity of the board into a structural diversity of boards (Disparity, that represents the relative distance) and a demographic diversity in boards (Variety, demographic diversity). In the structure of the board of directors, including the size of the directors, the shareholding ratio of the directors, the ratio of independent directors and whether the chairman is also the general manager. On the board member's attributes, including gender, age, tenure and educational background diversity.
This study is based on the A-share high-discretionary industrial listed companies listed on the Shanghai and Shenzhen stock exchanges in mainland China. The sample period is 2014, and the H shares, B shares, and financials are deducted from the preliminary sample of 3,013. After the insurance industry, board of director’s variables, strategic changes, business performance, industry data gaps and extreme values, and excluding medium and low-discretionary corporation data, the company finally obtained 1,131 A-share high-discretionary corporations (board of diversity) A sample of 666 (diversity on board members) was analyzed, and multiple regression models were used to analyze the correlation between board diversity and operating performance of Chinese listed companies.
The results show that the structural diversity of the board is negatively related to the performance of the enterprise; that is to say the closer the level of structural diversity of the board (which is a discrete level) is to the average level of the industry, the higher the level of operational performance.
However, if the discrete level diversity of the board structure deviates far from the industry's average, these enterprises tend to have a negative operational performance. However, when taking into consideration the strategic change, the results shows those firms with larger strategic change tend to have a negative correlation, whereas firms with smaller changes in terms of strategy tend to have a positive correlation; and similar results have been observed in state-owned enterprises. The results show that the demography board diversity is positively related to the firm’s operating performance. Furthermore, when taking strategic change into consideration, we find that the firms with smaller strategic change tend to have a significant and positive association between board diversity and operating performance, while no evidence is found for the board-diversity-performance association exists in firms with larger strategic change.
This study empirically finds that board diversity does affect its operating performance, and that strategic changes do regulate the relationship between board structure diversity and its operating performance, and are affected by the extent of the strategic changes, in addition to the theoretical contribution can strengthen the existing board of directors This study not only better identifies to what extent the diversity in the Chinese boardrooms affects the firm’s operating performance, but also provides appropriate theoretical explanations and further reference for the corporate governance practice.

参考文献 ( 296 ) 〈TOP〉

刘美缨, 丁碧慧, & 朱奂聿. (2014). 企业社会责任与公司治理, 公司绩效之关连性研究. 科际整合管理研讨会, 17-30.
连结：
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of financial economics, 3(4), 305-360.
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参考文献
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上海国家会计学院. 公司治理. 经济科学出版社. 2011 年 6 月

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DOI可强化引用精确性、增强学术圈连结，并给予使用者跨平台的良好使用经验，目前在全世界已有超过五千万个对象申请DOI。 如想对DOI的使用与概念有进一步了解，请参考 （ ） 。

DOI可强化引用精确性、增强学术圈连结，并给予使用者跨平台的良好使用经验，目前在全世界已有超过五千万个对象申请DOI。如想对DOI的使用与概念有进一步了解，请参考（）。