From Specific Company Case To Review The Corporate Governance System In Taiwan

Autor: LIN, CHING-YAO, 林敬堯
Rok vydání: 2005
Druh dokumentu: 學位論文 ; thesis
Popis: 93
The purpose of the corporate governance Scheme is to minimise the agency problem, and the final purpose is to design a scheme for maximizing and balancing the interest of the managing team, shareholders and stakeholders. On June 2004, Procomp lodged its application to Shih-Lin District Court for receivership, and caused the turbulence in the Taiwan financial market. Procomp case was not a single case, some other suspected scandal happened later on, and together seriously damaged the confidence of the investors and stakeholders to the market and order of Taiwan financial capital market, and even caused the confidence crises to the society and country. First of this research is to review the current issues and system corporate governance in Taiwan, also review the corporate governance system in USA and the development after the Enron scandal and the Sarbanes-Oxley Act 2002 enacted. This research further review the issues of corporate governance from Procomp case, also takes a review on the relative amendments to the Company Law, Securities Exchange Act and Accountant Act. At the end, this research gives suggestions from legal system, Corporate itself and outside supervision three aspects to the corporate governance system in Taiwan.
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