The effect of the board directors training：Evidence from Taiwanese electronic listed companies

• Main Authors: Ming-huang Yu, 游銘煌
• Other Authors: Hsueh-liang Wu
• Format: Others
• Language: zh-TW
• Published: 2007
• Online Access: http://ndltd.ncl.edu.tw/handle/05320407575941803111

碩士 === 國立成功大學 === 高階管理碩士在職專班 === 95 === The main purpose of this study is to explore the firm performance, the influences of juridical persons and accountant opinions by using the samples of 299 electronic listed companies, which have executed the related acts of the corporate governance of requiring “the setup proportion of independent directors”, “the board size”, and “the board directors further training”, in order to verify the truly value of the Taiwan authorities demanding the IPOs to “the setup proportion of independent directors”, “board size”, and “the board directors training”. The study results are as follow: First, “the setup proportion of independent directors”, “board size” and “the board directors training” has significant effects on the firm performance, but insignificant effects on the juridical persons and accountant opinions. Secondly, “the proportion of directors further training” has positive effect on “the setup proportion of independent director” for the firm performance, juridical persons, and accountant opinions, but only enhance the significant effect of “the setup proportion of independent director” on the firm performance.