董事會特徵、公司治理評鑑與財務績效關聯性之探討─以台灣上市電子連接器公司為例

NCUIR > School of Management at National Central University > Executive MBA > Electronic Thesis & Dissertation > Item 987654321/86215

Please use this identifier to cite or link to this item: http://ir.lib.ncu.edu.tw/handle/987654321/86215

Title:	董事會特徵、公司治理評鑑與財務績效關聯性之探討─以台灣上市電子連接器公司為例
Authors:	林弓淵;Lin, Kung-Yuan
Contributors:	高階主管企管碩士班
Keywords:	公司治理評鑑;董事會特徵;獨立董事;財務績效;電子連接器產業;Corporate Governance Evaluation;Board Characteristics;Independent Director;Financial Performance;Electrical Connectors Industry
Date:	2021-05-24
Issue Date:	2021-12-07 12:17:43 (UTC+8)
Publisher:	國立中央大學
Abstract:	本研究以四家台灣上市電子連接器公司在2015年至2019年之間的資料，探討董事會特徵與公司治理評鑑級距及財務績效關聯性，透過次級資料法發現高度正相關的指標。尤其是獲利能力比率的純益率與每股盈餘，以及資產運用效率的總資產週轉率、不動產、廠房及設備週轉率、應收款項週轉率(次)、應付款項週轉率(次)。本研究建議個案公司將獨立董事比率提高到50%，也期望金管會能夠規範獨立董事兼職限縮以兩間為目標，並建議投資人注意財務報表中的六個關鍵指標、最後期待後續研究者能對永續經營以及傳承與併購兩個議題進行延伸的研究。;This study examines the associations among board characteristics, corporate governance evaluation and financial performance for four Taiwanese listed firms in connector industry from 2015 to 2019. We utilize the secondary data analysis method and find a positive correlation, especially in profitability indicators such as net profit margin and earnings per share, as well as in asset utilization ratios like total asset turnover fixed asset turnover, accounts receivable turnover and accounts payable turnover. We suggest that listed firms should increase independent directors to be at least 50% in the board and that the FSC (Financial Supervisory Commission) should limit independent directors to work as an independent director for maximum two companies. In addition, investors should pay attention to the six key financial indicators in making investment decisions. Finally,we expect that future researchers can examine topics such as sustainable management, family business inheritage and M&A (Mergers and Acquisitions).
Appears in Collections:	[Executive MBA] Electronic Thesis & Dissertation

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