题名

總經理管理任期對企業不當作為之影響：以台灣半導體企業為例

并列篇名

Does CEO Career Horizon Lead to Corporate Misconduct? Evidence of Taiwanese Semiconductor Firms

DOI

10.6226/NTUMR.201812_28(3).0005

作者

李振宇(Cheng-Yu Lee)；吳學良(Hsueh-Liang Wu)；李佳蓉(Chia-Jung Lee)

关键词

總經理管理任期 ； 企業不當作為 ； 董事會規模 ； 董事背景多樣性 ； CEO career horizon ； corporate misconduct ； board size ； board functional diversity

期刊名称

臺大管理論叢

卷期/出版年月

28卷3期（2018 / 12 / 01）

页次

145 - 176

内容语文

英文
中文摘要

隨著企業社會責任的愈受重視，實務與學術界不斷關注對企業不當作為的成因與後果。根據相關理論與實證研究，總經理管理任期被認為對企業營運決策的良窳有著高度的關連。爰此，本研究進一步探討總經理管理任期是否對於企業不當作為產生影響。本研究利用台灣半導體產業作為研究對象，根據1,124筆公司－年資料的分析結果，發現總經理管理任期與企業不當作為之間存在著非線性的倒U型關係。為降低企業不當作為發生的機率，本研究進一步考量董事會治理的調和作用，研究結果顯示（1）董事會規模的增加對於總經理管理任期在企業不當作為的影響無顯著調和效果；（2）董事會成員的功能背景之多樣化能夠有效緩解總經理管理任期與企業不當作為之關係。綜上，本研究之研究成果進一步填補相關文獻在探討企業不當作為上的不足。
英文摘要

In the wake of corporate social responsibility, the academia and practitioners are increasingly concerned with the causes and consequences of corporate misconduct. Among theoretical and empirical probes into the issue, a CEO's career horizon is thought to be a key factor of the quality of executive decision making. In a sample of 1,124 firm-year observations in semiconductor industry in Taiwan, the study argues that CEO career horizon has an inverted-U effect on the incidence of corporate misconduct. Further considering the monitoring roles of board size and board functional diversity, we found that a board with members from diverse functional backgrounds is better able to mitigate the detrimental effect of CEO career horizon on corporate misconduct rather than a large-sized board. This study contributes to the literature by highlighting the critical roles of CEOs and boards in corporate irresponsible behavior.
主题分类 基礎與應用科學 > 資訊科學
基礎與應用科學 > 統計
社會科學 > 經濟學
社會科學 > 財金及會計學
社會科學 > 管理學
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被引用次数
  1. 曹嘉玲,張祐慈,洪叔民(2021)。CEO Reputation and Audit Fees。當代會計，22(1)，117-148。
  2. 林玉君(2022).Determinants of Securities and Exchange Act Violation: Evidence from Equities and Stock Affairs Penalty Cases.財務金融學刊,30(3),31-70.
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