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張力(Li Chang); 侯啟娉(Chi-Ping Hou); 林翠蓉(Tsui-Jung Lin); 許蕙欣(Wen-Hsin Shu)
臺大管理論叢, 06/2014, Volume: 24, Issue: 2Journal Article
股東常會是小股東行使權利及落實股東行動主義的最佳場所,因此股東會可接近性愈高(如地點之便利性愈佳),代表公司治理機制愈落實。本文依據我國公司治理機制結構,並以2001年至2007年上市上櫃公司共計6926筆觀察值,探討公司治理機制變數與公司股東常會開會可接近性之關係。實證結果顯示,外部董事比例越高以及機構法人持股比例越高之公司,其股東常會之召開愈具可接近性,而控制權與現金流量權偏離程度越高的公司,其股東常會之召開則愈不具可接近性。
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