题名

The Impact of Corporate Entity Directors and Supervisors on Enterprise Risk Management

并列篇名

法人董監與企業風險管理之研究

DOI

10.6545/JFS.2016.24(4).4

作者

魏妤珊(Yu-Sham Wei)；邱敬貿(Junmao Chiu)

关键词

Enterprise risk management ； corporate entity directors and supervisors ； internal control ； corporate governance ； 企業風險管理 ； 法人董監 ； 內部控制 ； 公司治理

期刊名称

財務金融學刊

卷期/出版年月

24卷4期（2016 / 12 / 31）

页次

85 - 133

内容语文

英文
中文摘要

This study examines the relation between corporate entity directors/supervisors and enterprise risk management in Taiwan stock market from 2007 to 2012. According to Gordon, Loeb, and Tseng (2009) and COSO (2004), we construct enterprise risk management by strategy, operation, reporting, and compliance dimensions. Our empirical results show that a higher proportion of corporate entity directors/supervisors from business group can lead to reduce enterprise risk management, especially for corporate entity directors/supervisors from family-affiliated firms. In addition, we find that increasing the proportion of independent directors and the board director to be an accounting or financial expert can enhance enterprise risk management.
英文摘要

本文以2007至2012年台灣上市公司為研究對象，探討法人董監與企業風險管理(ERM)關聯性。依Gordon, Loeb, and Tseng(2009)和COSO(2004)以策略、營運、報導和遵循四構面，建置彙總性ERM指標進行驗證，結果顯示提高法人董監（集團企業法人代表董監）比率，使ERM績效下降，此情況在家族控制集團企業更加嚴重。此外，增加獨立董事比和財會專業董事比，可提高ERM績效。
主题分类 社會科學 > 經濟學
社會科學 > 財金及會計學
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被引用次数
  1. 張雅淇,王雅琦(2023)。董事會特質、企業風險管理與券商分析師盈餘預測準確度之關聯性。中山管理評論，31(3)，481-543。
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