The Impact of the Board’s Characteristics and Financial Derivative Usage on Financial Performance

• Main Authors: Chih-Hsiu,Yeh, 葉芝秀
• Other Authors: Ching-Ping,Wang
• Format: Others
• Language: zh-TW
• Published: 2015
• Online Access: http://ndltd.ncl.edu.tw/handle/6d9xze

碩士 === 國立高雄應用科技大學 === 財富與稅務管理系碩士在職專班 === 102 === This article synthesizes empirical research findings on the impact of the board’s characteristics influences on corporation’s financial derivatives usage, measured by financial performance, sampled from companies that are listed on Taiwan’s stock market and over-the-counter market. Descriptive statistics, Pearson correlation analysis and an integrative model of board’s attributes and roles are presented. Based on past researches support on financial derivatives usage, size of the board, number of independent directors, and whether the chairman is also the chief executive officer. The outcomes of the regression analysis indicate that the characteristics have a certain level of influences on corporation’s financial derivatives usage.