题名

台灣資訊產業上市公司國際化程度與公司治理關係之探討

并列篇名

The Relationship between Internationalization and Corporate Governance in Taiwan High-Technology Listed Corporations

DOI

10.6160/2008.03.02

作者

劉韻僖(Yun-Shi Liu)；林玟廷(Wen-Ting Lin)

关键词

國際化程度 ； 公司治理 ； CEO ； 資訊處理需求 ； Internationalization ； Corporate Governance ； CEO ； Information-Processing Demands

期刊名称

中山管理評論

卷期/出版年月

16卷1期（2008 / 03 / 01）

页次

51 - 82

内容语文

繁體中文
中文摘要

國際化為近來台灣企業發展的重要議題，隨之而來複雜的資訊處理需求令企業必須調整合適的公司治理機制，使企業營運與控制功能達到最佳狀況，然而國內研究仍相當缺乏此議題的探討。因此，本研究以台灣經濟新報資料庫與公開資訊觀測站資料庫為資料來源，蒐集台灣191家上市資訊科技公司為研究樣本，運用多元迴歸與Logistic迴歸探討國際化程度與公司治理的關係。研究結果發現公司國際化程度越高，CEO薪資越高、CEO持股率越低；除此，本研究亦發現公司多角化程度對國際化程度與CEO薪資關係具正向調節效果。
英文摘要

Internationalization has been an important issue for the development of most firms in Taiwan. The complexity of information-processing demands resulting from a firm's degree of internationalization will be accommodated by its firm governance. Under this circumstance, the operating and controlling functions are best condition. However, previous studies in Taiwan did not pay much attention on this relation. Through TEJ and Market Observation Post System databases, 191 samples of Taiwanese high-technology public firms are collected and analyzed. Using OLS regression and Logistic regression models, the study finds that the higher firm's degree of internationalization is, the higher the CEO's compensation of the firm is; while the higher firm's degree of internationalization is, the lower the CEO's stock holding ratio of the firm is. In addition, the interaction between diversification and a firm's degree of internationalization is positively related to the level of its CEO's compensation.
主题分类 社會科學 > 管理學
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被引用次数
  1. 黃惠娟、陳香蘭(2011)。高階經營團隊特性與企業國際化決策之關聯性。臺灣企業績效學刊，4(2)，149-168。
  2. 劉韻僖、林玟廷(2010)。CEO權力與薪酬關係之實證研究—代理和資源依賴觀點。中原企管評論，8(1)，35-59。
  3. 謝純慧、黃志強、曹壽民、張桓(2013)。股權結構與創新活動的短視行為。會計學報，5(1)，97-136。
  4. 張淑清、呂欣樺(2015)。研發支出與管理團隊特性對公司績效之影響。會計學報，6(1)，1-34。
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