The Effectiveness of Supervisory Functions for Supervisors in Taiwan

• Main Authors: Chi-Fang Hsieh, 謝綺芳
• Other Authors: Lee-Hsuan Lin
• Format: Others
• Language: en_US
• Online Access: http://ndltd.ncl.edu.tw/handle/64503384902842579579

碩士 === 元智大學 === 商學碩士班(會計學程) === 101 === The paper examines the empirical on the mechanisms of corporate governance. The study focuses on the Supervisors of internal mechanisms to examine the effectiveness of Supervisors through the aspects of independence, expertise and diligence. The data is collected from the Taiwan Economic Journal (TEJ) database, the time period covered from 2006 to 2011. The empirical results found that, in terms of independence, independent supervisor is significantly positive between effectiveness and supervisory functions; remunerations and pledge ratio are significantly negative; in terms of expertise, the relation of effectiveness and supervisor with the eligibility of lecturer is significantly positive; in terms of diligence, between effectiveness and the size of supervisor is significantly positive.