A Study on the Relationship between Directors’ and Officers’ Liability Insurance and Corporate Information Transparency

碩士 === 大葉大學 === 企業管理學系碩士班 === 104 === This paper investigates whether the directors’ and officers’ (D&O) liability insurance improves corporate information transparency by using the sample firms of Taiwan Stock Exchange and Taipei Exchange. The empirical results support our results indicating th...

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Bibliographic Details
Main Authors: LI,FANG-RU, 李芳茹
Other Authors: CHEN,YU-FEN
Format: Others
Language:zh-TW
Published: 2016
Online Access:http://ndltd.ncl.edu.tw/handle/70126309733719732550
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spelling ndltd-TW-104DYU001630252017-10-29T04:35:02Z http://ndltd.ncl.edu.tw/handle/70126309733719732550 A Study on the Relationship between Directors’ and Officers’ Liability Insurance and Corporate Information Transparency 董監事責任保險與企業資訊透明度關聯性之研究 LI,FANG-RU 李芳茹 碩士 大葉大學 企業管理學系碩士班 104 This paper investigates whether the directors’ and officers’ (D&O) liability insurance improves corporate information transparency by using the sample firms of Taiwan Stock Exchange and Taipei Exchange. The empirical results support our results indicating that firms purchasing D&O liability insurance have higher information transparency. Furthermore, the coverage of D&O liability insurance also facilitates firms’ transparency. However, the monitoring role by adding more insurers has no impact on the information transparency. CHEN,YU-FEN 陳玉芬 2016 學位論文 ; thesis 32 zh-TW
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language zh-TW
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description 碩士 === 大葉大學 === 企業管理學系碩士班 === 104 === This paper investigates whether the directors’ and officers’ (D&O) liability insurance improves corporate information transparency by using the sample firms of Taiwan Stock Exchange and Taipei Exchange. The empirical results support our results indicating that firms purchasing D&O liability insurance have higher information transparency. Furthermore, the coverage of D&O liability insurance also facilitates firms’ transparency. However, the monitoring role by adding more insurers has no impact on the information transparency.
author2 CHEN,YU-FEN
author_facet CHEN,YU-FEN
LI,FANG-RU
李芳茹
author LI,FANG-RU
李芳茹
spellingShingle LI,FANG-RU
李芳茹
A Study on the Relationship between Directors’ and Officers’ Liability Insurance and Corporate Information Transparency
author_sort LI,FANG-RU
title A Study on the Relationship between Directors’ and Officers’ Liability Insurance and Corporate Information Transparency
title_short A Study on the Relationship between Directors’ and Officers’ Liability Insurance and Corporate Information Transparency
title_full A Study on the Relationship between Directors’ and Officers’ Liability Insurance and Corporate Information Transparency
title_fullStr A Study on the Relationship between Directors’ and Officers’ Liability Insurance and Corporate Information Transparency
title_full_unstemmed A Study on the Relationship between Directors’ and Officers’ Liability Insurance and Corporate Information Transparency
title_sort study on the relationship between directors’ and officers’ liability insurance and corporate information transparency
publishDate 2016
url http://ndltd.ncl.edu.tw/handle/70126309733719732550
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