题名

Corporate Governance in Taiwan: A Survey

并列篇名

台灣公司治理研究之調查

DOI

10.6277/TER.2016.441.4

作者

葉銀華(Yin-Hua Yeh)；周欣宜(Hsin-I Chou)

关键词

公司治理 ； 股權結構 ； 內部治理機制 ； 外部治理機制 ； corporate governance ； ownership ； internal and external mechanisms

期刊名称

經濟論文叢刊

卷期/出版年月

44卷1期（2016 / 03 / 01）

页次

127 - 184

内容语文

英文
中文摘要

在1997年亞洲金融風暴後，亞洲經濟體開始專注在公司治理法規的改革；而在台灣，2002年以後政府亦頒布一系列的公司治理改革的措施, 藉以提高治理品質。本文首先回顧亞洲公司治理的研究,包含：股權結構、內部和外部機制以及幾個特定議題，並依此為基礎，延伸到分析台灣公司治理的架構與相關研究。本文旨在瞭解台灣公司治理環境、法規改革與目前研究成果，並且提出未來研究議題，作為讀者參考。
英文摘要

Asian economies began focusing on corporate governance regulation reform following the Asian financial crisis of 1997-98. After 2002, Taiwan’s government promulgated a series of corporate governance reforms to enhance the quality of governance. In this paper, we first review the regional context of Asian corporate governance issues, namely ownership structure, internal and external mechanisms and several other specific topics. This is then extended to the Taiwanese corporate governance framework. This survey not only seeks to understand the implementation of corporate governance regulations and innovation in Taiwan; it also serves as a reference point for future studies into this and related issues.
主题分类 社會科學 > 經濟學
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被引用次数
  1. Wang, Jui-Chih,Huang, Mei-Juh(2017).Can Institutional Investors Effectively Reduce the Influence of Tax Avoidance Behavior on Cost of Debt?.中華會計學刊,13(2),235-268.
  2. 蔡柳卿,楊朝旭,許慧雯,朱雅菁(2023)。公司報導之未使用產能成本與市場評價。證券市場發展季刊，35(1)，103-162。
  3. 林淑靜,林玉君,汪瑞芝(2019)。營利事業所得稅調降對公司實質盈餘管理行為之影響。中華會計學刊，15(1)，77-121。
  4. 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.
  5. 張恆瑜,翁鶯娟,李振宇(2019).CEO career experience and firm innovativeness: Considering the moderating effect of independent directors.交大管理學報,39(1),83-117.
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