臺灣博碩士論文加值系統

本研究以2013年〜2018年台灣上市公司為研究對象，探討董事會性別多元化對董事出席率的影響。董事會是公司治理的核心，董事會多樣性可有效提升決策效率，而女性董事是構成董事會多元化最重要一環，董事會性別多元化也已成為全球公司治理準則的重要議題。 此外，台灣的企業型態中有高比例的家族企業與集團企業，可謂是我國企業發展環境的一個特色。因此，本研究進一步將全樣本區分家族企業及非家族企業以瞭解由內部經理人管理公司會有好的績效，或是聘雇外部經理人可以讓公司有更好的經營績效。
實證結果顯示全樣本(不區分家族企業及非家族企業)整體而言，女性董事並未對董事出席率產生影響。但在將全樣本區分家族企業及非家族企業後，家族企業的實證結果顯示，女性董事的比率愈高，董事出席率愈高。相反地，非家族企業的實證結果顯示，女性董事比率與董事會出席沒有顯著性影響。

關鍵字：董事出席率、董事性別多元化、家族企業

This research takes Taiwan listed companies from 2013 to 2018 as the research object, and explores the impact of gender diversity on the board of directors' attendance. The board of directors is the core of corporate governance. The diversity of the board can effectively improve the efficiency of decision-making. Female directors are the most important part of the diversity of the board. The gender diversity of the board has also become an important issue in the global corporate governance guidelines.In addition, Taiwan’s corporate type has a high proportion of family businesses and group companies, which can be described as a characteristic of the development environment of my country’s enterprises. Therefore, this study further divides the full sample into family businesses and non-family businesses to understand that the company will have good performance under the management of internal managers, or that hiring external managers can make the company have better operating performance.
The empirical results show that in the whole sample (without distinguishing between family businesses and non-family businesses), female directors have no effect on the attendance rate of directors. But after dividing the full sample into family businesses and non-family businesses, the empirical results of family businesses show that the higher the ratio of female directors, the higher the attendance rate of directors. In contrast, the empirical results of non-family companies show that the ratio of female directors has no significant effect on board attendance.

Keywords: director attendance rate, director gender diversity, family business

目錄
中文摘要 I
ABSTRACT II
致謝辭 IV
目錄 V
表目錄 VI
圖目錄 VII
第一章 緒論 8
第一節　研究動機與目的 8
第二節　研究流程 11
第二章 文獻探討與假說建立 12
第一節　公司治理機制 12
第二節　台灣家族企業特色 15
第三章 研究方法 17
第一節　樣本期間與資料來源 17
第二節　廻歸模型建立 18
第三節　變數定義 19
第四章 實證結果與分析 23
第一節　敘述性統計 23
第二節 皮爾森相關係數 26
第三節 迴歸結果與分析 28
第五章 結論與建議 33
第一節 研究結論 33
第二節 研究建議 34
參考文獻 35

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