| Summary: | 碩士 === 國立臺北大學 === 企業管理學系 === 100 === In recent years, many incentives have been used by authorities of corporate organizations to encourage publicly listed firms to seek corporate governance authentication by independent accreditation institutions. Previous research of corporate governance has concentrated on certain dimensions of corporate governance and seldom empirically explored tendencies among firms that have passed corporate governance authentication. This study used a sample of 40 publicly listed firms in Taiwan, 10 of which have passed authentication by Taiwan Corporate Governance Association (TCGA). The predictive model built through Logistic Regression and Stepwise Logistic Regression had an accuracy rate above 80%. Results showed that a portion of the variables of the Financial Five-force analysis and were positively related to Corporate governance variables among firms that have passed the authentication. Based on significant variables of the tendencies, firms can use the authentication to influence market perceptions, win trust from more investors, and increase the safety of their investment. This study encouraged all firms to seek authentication of their corporate governance mechanisms.
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