| Summary: | 碩士 === 國立雲林科技大學 === 會計系研究所 === 95 === This study provides evidence of debt monitoring about the relationship between related party transactions and firm performance with corporate governance system, and we expect to test Efficient Transaction Hypothesis when company have related party transactions. This study, using financial data of listed Taiwan firms between the years 1996 to 2005、SPSS statistic software、Pearson Correlation Analysis and Multiple Regression Analysis to explore the relationship.
Under debt monitoring , the results indicate : receivable in related party , payable in related party, receivable loan in related party to assets, and profit of asset trade in related party to net income are significantly positive with firm performance. The results match this study’s hypothesis : Under a good corporate governance , the relation between firms’related party transactions and firms’performance is significantly positive.
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