技能配置錯誤對公司投資及融資政策的影響;Skill Mismatching: Evidence from the Amendment on Regulation S-K in 2009

NCUIR > School of Management at National Central University > Department of Finance > Research Project > Item 987654321/82271

Please use this identifier to cite or link to this item: http://ir.lib.ncu.edu.tw/handle/987654321/82271

Title:	技能配置錯誤對公司投資及融資政策的影響;Skill Mismatching: Evidence from the Amendment on Regulation S-K in 2009
Authors:	彭淑卿
Contributors:	國立中央大學財務金融學系
Keywords:	董事組成;董事;沙賓法案;S-K規章;技能配置錯誤;公司績效;Board composition;Directors;SOX;Regulation S-K;Skill mismatching;Firm performance
Date:	2020-01-13
Issue Date:	2020-01-13 14:35:22 (UTC+8)
Publisher:	科技部
Abstract:	我們研究了在2009年S-K規章修訂後，擁有較低的董事會委員的技能配置錯誤的美國公司是否會產生較高的公司價值和更好的經營業績。我們預期，在2009年S-K監管規章修訂後，較低的董事會委員的技能配置錯誤的美國公司其公司董事會議的出席率會增加、進行併購的短期宣告效果會較高、銀行融資債務成本較低、較願意投入能夠帶夠公司創新營運動能的R&D研發活動且也能夠設計出較有效運作的薪酬制度。 ;We study whether U.S. firms with a lower skill mismatching on the board committees after the amendment on regulation S-K in 2009 generate higher firm value and better operating performance. We expect that the firms with a lower skill mismatching after the amendment on regulation S-K in 2009 have higher board meeting attendance, experience better announcement returns of M&As, enjoy lower cost of debt, conduct more value-enhancing research activities, and design an efficient compensation package.
Relation:	財團法人國家實驗研究院科技政策研究與資訊中心
Appears in Collections:	[Department of Finance] Research Project

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