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論文中文名稱:董監事及重要職員責任保險對管理者能力之影響 [以論文名稱查詢館藏系統]
論文英文名稱:The Impact of Directors’ and Officers’ Liability Insurance to Managerial Ability [以論文名稱查詢館藏系統]
院校名稱:臺北科技大學
學院名稱:管理學院
系所名稱:經營管理系碩士班
畢業學年度:105
畢業學期:第二學期
出版年度:106
中文姓名:趙孟涵
英文姓名:Meng-Han Chao
研究生學號:104578031
學位類別:碩士
口試日期:2017/06/18
論文頁數:58
指導教授中文名:林鳳儀
指導教授英文名:Fengyi Lin
口試委員中文名:葉金成;張森河;黃劭彥
中文關鍵詞:董監事及重要職員責任保險、管理者能力、資料包絡分析法、Tobit迴歸
英文關鍵詞:Directors’ and Officers’ Liability Insurance, Managerial Ability, Data Envelopment Analysis, Tobit Regression
論文中文摘要:本研究選用2008至2015年台灣上市櫃公司資料,探討董監事及重要職員責任保險(D&O保險)及其投保金額對管理者能力之影響。實證結果證明投保D&O保險之公司對管理者能力有負向影響,意即投保D&O保險會使管理者產生管理者機會主義行為,使管理者不願對公司努力,管理者能力因而下降;電子業投保D&O保險之公司對管理者能力為正向顯著影響,代表電子業投保D&O保險會產生監督效果,使管理者對公司更努力,管理者能力因而上升;生技醫療產業投保D&O保險之公司對管理者能力有負向顯著影響。
而在額外測試方面,本研究將管理者能力取自然對數,並使用普通迴歸,探討投保D&O保險及其投保金額對管理者能力之影響是否與假說相同。另外採用固定效果、超額投保及以產業營收成長率計算之管理者能力作為額外測試,根據普通迴歸與固定效果之結果,均與Tobit迴歸結果相同;公司投保D&O保險與以產業營收成長率計算之管理者能力之關係,與主要結果相同,符合穩健性。
論文英文摘要:This research examines the impact of the directors’ and officers’ liability insurance and insurance amounts on the managerial ability from 2008 to 2015. The empirical results show that the D & O insurance has a negative impact on the managerial ability, that, it means D & O insurance will enable managers to generate managers opportunistic behavior, so that managers do not want to work hard, the managerial ability to decline; D & O insurance companies on the management of the ability to significantly positive impact on behalf of the electronics industry D & O insurance will have a supervisory effect, so that managers work harder on the company, the managers ability to rise; biotechnology medical insurance D & O insurance company there is a negative impact on managerial ability.
論文目次:摘 要 i
ABSTRACT ii
誌謝 iii
目錄 iv
表目錄 vi
圖目錄 vii
第一章 緒論 1
1.1研究動機 1
1.2 研究目的 3
1.3 研究流程 3
1.4 研究貢獻 5
第二章 文獻探討及假說建立 6
2.1董監事及重要職員責任保險 6
2.1.1 董監事及重要職員保險 6
2.1.2 董監事及重要職員責任保險相關文獻 8
2.2管理者能力 12
2.3 假說建立 13
第三章 研究設計 15
3.1研究架構 15
3.2 樣本選取與資料來源 16
3.3研究方法 18
3.3.1 資料包絡分析法 18
3.3.2截取迴歸模型 18
3.3.3相依樣本 T檢定 19
3.3.4 Pearson相關係數 19
3.4變數定義 21
3.4.1管理者能力 21
3.5實證模型 22
第四章 實證結果與分析 24
4.1 敘述性統計與相依樣本T檢定 24
4.2 相關係數分析 26
4.3 Tobit迴歸分析 27
4.4 額外測試 34
4.4.1 多元迴歸分析 34
4.4.2 Hausman檢定 35
4.4.3 固定效果模型 36
4.4.4 超額投保 38
4.4.5 管理者能力敏感性分析 40
第五章 結論 41
5.1 研究結論 41
5.2 研究貢獻與意涵 42
5.3研究限制與未來研究建議 43
參考文獻 44
附錄 48
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論文全文使用權限:同意授權於2017-07-06起公開