Summary: | 碩士 === 國立中山大學 === 財務管理學系研究所 === 106 === There is importance of financial corporate governance which can also be the standard of other industries’ corporate governance.At first by descriptive statistics, we know the related data of board of directors of each bank and loss of internal control step by step, and try to know the differences between the banks and the possibilities influencing the result from the view of law, and then with Logistic regression model we investigate the relevance between the characteristics of board of directors and if there is major loss of internal control, then we used simultaneous equations to make a model to investigate relevance between the business performance, the characteristics of board of directors and the loss of internal control.
The empirical results show that Independent directors’ ratio have positive and significant influence to business performance of banking. The major loss of internal control in the bank and the business performance of banking show positive relationship.Besides, the frequency of major loss of internal control and business performance of banks have negative relationship.
The last but not the least, to effectively play the role of directors, and reinforce the following of relevant laws and regulations to carry out the corporate governance, this research recommended competent authority to increase the upper limit of penalty of bank law to financial industries, and increase the ratio of independent directors in the board of directors of banks.
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