Summary: | 碩士 === 國立高雄應用科技大學 === 會計系 === 103 === The empirical samples are collected from SEC and OTC company between 2010 to 2013, use of capital structure, board composition and ownership structure of corporate governance variables, investigate the incentive effect on business competitiveness, thereby develop effective mechanisms of corporate governance in order to relieve Agent issues and competitiveness of enterprises have an effect of the incentive. In this study, Growth (MVBV) and revenue growth rate (PSALE) as an alternative to variable business competitiveness, capital structure, board composition and ownership structure as observed variables and added additional relevant variables. The empirical results show, the largest shareholder ratio (BSHARE), directors and supervisors holding ratio (DS), corporate ownership ratio (INS), the independent directors seats ratio (IND), the size of the board (BOARD) and enterprise competitiveness are presented significant positive correlation.
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