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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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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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.
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CHEN,YU-FEN |
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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 |
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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 |
work_keys_str_mv |
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