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    ASIA unversity > 管理學院 > 會計與資訊學系 > 期刊論文 >  Item 310904400/18284

    Please use this identifier to cite or link to this item: http://asiair.asia.edu.tw/ir/handle/310904400/18284

    Title: Board Supervision Capability and Information Transparency
    Authors: 江向才;Chiang, Hsiangtsai;何里仁;LI-JEN, HE
    Contributors: 會計與資訊學系
    Keywords: Corporate Governance;Board Compensation;Independent Director;Transparency
    Date: 2010-01
    Issue Date: 2012-11-26 12:34:30 (UTC+8)
    Abstract: "Manuscript Type: Empirical

    Research Question/Issue: Board members are charged with the responsibility of supervising company operation and firm value cannot only be influenced by managers' actions, but also by those of boards of directors. Furthermore, transparency has always played an important role in corporate governance, but few studies related it to the capacity of boards of directors. Consequently, this study focuses on the capacity, compensation, and structure of boards of directors and how they relate to company transparency.

    Research Findings/Insights: Using both primary and archival data from Taiwan, we find that compensation can encourage company board of directors to act in the best interests of shareholders when there is greater board independence. Among all board supervision capabilities, continuing education is the most important factor in enhancing the transparency of a firm.

    Theoretical/Academic Implications: This study considers the importance of directors' compensation in corporate governance while the majority of prior studies only consider the role of management compensation. Further, the results provide additional evidence to demonstrate that board supervision capabilities may complement strong governance.

    Practitioner/Policy Implications: This study offers deeper insights for policy makers to understand the influence of board of directors' impact on corporate governance. In addition, it provides evidence to recommend further consideration of director compensation and continuing education to enhance board effectiveness."
    Appears in Collections:[會計與資訊學系] 期刊論文

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