公司治理執行狀況與銀行績效關聯性之研究
Date Issued
2005
Date
2005
Author(s)
鍾明桓
DOI
zh-TW
Abstract
Abstract
Corporate governance can be broadly defined as the method used to manage and monitor the company. The Securities and Futures Bureau emphasize the importance of Corporate Governance to public company since 1998. Taiwan Stock Exchange corporation and The Bankers Association issue the Corporate Governance Best-Practice Principles for financial holding company and the Corporate Governance Best-Practice Principles for bank (CGBP) in December 2003 respectively.
This study uses the six dimensions CGPB proposed as the standard to determine the situation of corporate governance in bank and to rank the bank. The process provides a basis for use to discuss the relationship between corporate governance and firm performance. In addition, the study provides further suggestions for the CGPB.
The results show that banks complying with CGPB have better performance. Among the dependent variables, the effect of earnings per share is most significant. Complying with the law and making the internal control well, strengthening the powers of the board of directors, fulfilling the function of supervisors and enhancing information transparency, are positively related to EPS. Fulfilling the function of supervisors and enhancing information transparency, are positively related to ROE. Protecting shareholders' rights and interests and enhancing information transparency, are positively related to ROE. On the other hand, complying with the law and making the internal control well and strengthening the powers of the board of directors, are negatively related to the non-performing loan ratio.
Subjects
公司治理
銀行業公司治理實務守則
銀行績效
Corporate Governance
the Corporate Governance Best-Practice Principles for bank
bank performance
Type
other
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