| Summary: | 碩士 === 淡江大學 === 會計學系碩士在職專班 === 103 === There are many major frauds have been taken place in Taiwan’s companies before and after the Asian financial crisis. According to the investigation of prosecutors, one part of those scandals occurs from the invalid operation of the Board. As we know, the core of corporate governance is the Board of Directors and the core of the Board is director which considers how to supervise companies effective. In this study, it based on listed company at stock exchange and over-the-counter market in Taiwan in 2000-2011 to discuss the impact of company''s performance among corporate directors, independent directors, and audit committee, and family ( non-family ) enterprises as a intervening variables for discussing the different composition of the board which plays different rules in corporation performance.
In this thesis, the results found that having more corporate directors causes lower corporate performance but it has more independent directors and audit committee making better corporate performance, in addition, after joining the family business variable, the results show the variable will affect the relationship of corporate performance among corporate directors, independent directors, and audit committee.
Hope that the authority can do effective supervision and management of listed company at stock exchange and over-the-counter market in Taiwan after reading this thesis, so that the general investing people can observer the problem in advance before do invest avoiding ineffective and dangerous investment through this study.
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