The Relationship between Directors’ and Officers’ Liability Insurance and the Cost of Debt Capital: A Test of the Life Cycle Hypothesis

碩士 === 國立臺中科技大學 === 會計資訊系碩士班 === 106 === Abstract The present study investigates the relationship between directors’ and officers’ liability insurance and cost of debt capital at different life cycle stages. We collect data for firms listed on the Taiwan Stock Exchange during 2008-2016. The empirica...

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Bibliographic Details
Main Authors:	Ssu-Han Tseng, 曾思涵
Other Authors:	Cheng-Hwai Liou
Format:	Others
Language:	zh-TW
Published:	2018
Online Access:	http://ndltd.ncl.edu.tw/handle/ymhtbf

id	ndltd-TW-106NTTI5671005
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spelling	ndltd-TW-106NTTI56710052019-05-16T00:59:41Z http://ndltd.ncl.edu.tw/handle/ymhtbf The Relationship between Directors’ and Officers’ Liability Insurance and the Cost of Debt Capital: A Test of the Life Cycle Hypothesis 董監事責任險與負債資金成本之關聯─以企業生命週期論析 Ssu-Han Tseng 曾思涵碩士國立臺中科技大學會計資訊系碩士班 106 Abstract The present study investigates the relationship between directors’ and officers’ liability insurance and cost of debt capital at different life cycle stages. We collect data for firms listed on the Taiwan Stock Exchange during 2008-2016. The empirical results reveal a negative relationship between directors’ and officers’ liability insurance and cost of debt capital. In addition, directors’ and officers’ liability insurance is negatively and such evidence is more pronounced in decline stages. Cheng-Hwai Liou Chia-Jung Chang 劉政淮張嘉容 2018 學位論文 ; thesis 41 zh-TW
collection	NDLTD
language	zh-TW
format	Others
sources	NDLTD
description	碩士 === 國立臺中科技大學 === 會計資訊系碩士班 === 106 === Abstract The present study investigates the relationship between directors’ and officers’ liability insurance and cost of debt capital at different life cycle stages. We collect data for firms listed on the Taiwan Stock Exchange during 2008-2016. The empirical results reveal a negative relationship between directors’ and officers’ liability insurance and cost of debt capital. In addition, directors’ and officers’ liability insurance is negatively and such evidence is more pronounced in decline stages.
author2	Cheng-Hwai Liou
author_facet	Cheng-Hwai Liou Ssu-Han Tseng 曾思涵
author	Ssu-Han Tseng 曾思涵
spellingShingle	Ssu-Han Tseng 曾思涵 The Relationship between Directors’ and Officers’ Liability Insurance and the Cost of Debt Capital: A Test of the Life Cycle Hypothesis
author_sort	Ssu-Han Tseng
title	The Relationship between Directors’ and Officers’ Liability Insurance and the Cost of Debt Capital: A Test of the Life Cycle Hypothesis
title_short	The Relationship between Directors’ and Officers’ Liability Insurance and the Cost of Debt Capital: A Test of the Life Cycle Hypothesis
title_full	The Relationship between Directors’ and Officers’ Liability Insurance and the Cost of Debt Capital: A Test of the Life Cycle Hypothesis
title_fullStr	The Relationship between Directors’ and Officers’ Liability Insurance and the Cost of Debt Capital: A Test of the Life Cycle Hypothesis
title_full_unstemmed	The Relationship between Directors’ and Officers’ Liability Insurance and the Cost of Debt Capital: A Test of the Life Cycle Hypothesis
title_sort	relationship between directors’ and officers’ liability insurance and the cost of debt capital: a test of the life cycle hypothesis
publishDate	2018
url	http://ndltd.ncl.edu.tw/handle/ymhtbf
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The Relationship between Directors’ and Officers’ Liability Insurance and the Cost of Debt Capital: A Test of the Life Cycle Hypothesis

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