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Dissertations / Theses on the topic 'Director liability'

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Published: 4 June 2021
Last updated: 1 February 2022

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1

Archer, Ben. "Director liability in insolvent companies : an analysis of the effectiveness of private and public enforcement mechanisms, with special reference to improper trading liability and disqualification." Thesis, Lancaster University, 2017. http://eprints.lancs.ac.uk/89293/.

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Encouraging entrepreneurship and trade by permitting free access to limited liability is a cornerstone emblem of UK enterprise policy. However, it comes at a price. The abuse of limited liability by dishonest, unscrupulous, incompetent, negligent, and occasionally deranged directors, who drive a company into insolvency – and the potential that it has to wreak financial havoc upon unsuspecting creditors – is all too well known. Yet, the state’s response to this abuse is not to limit access to limited liability. Instead, it has been, over a number of years, to create a wide-ranging regulatory re
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Chien, Li-Fen. "Do existing laws in South Africa hold directors personally liable for environmental transgressions?" University of the Western Cape, 2020. http://hdl.handle.net/11394/8008.

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Magister Legum - LLM<br>The number of environmental offences taking place continues to increase each year. Despite the special position of responsibility occupied by directors as the ‘directing mind and will’ of the companies responsible for the commission of these offences, directors appear to continue to be shielded unconditionally behind the separate legal personality of the company. This thesis consists of a thorough examination of existing environmental laws, as well as the Companies Act 71 of 2008 and the King IV Report on Corporate Governance, to determine whether the provisions contai
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Beyerle, Theresa Susan. "THE ACCOUNTABILITY OF NONPROFIT EXECUTIVE DIRECTORS: THE PERFORMANCE APPRAISAL PROCESS." Akron, OH : University of Akron, 2006. http://rave.ohiolink.edu/etdc/view?acc%5Fnum=akron1145296188.

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Dissertation (Ph. D.)--University of Akron, Dept. of Public Administration and Urban Studies, 2006.<br>"May, 2006." Title from electronic dissertation title page (viewed 10/11/2006) Advisor, Raymond W. Cox III; Committee members, Julia Beckett, Francois Doamekpor, Jennifer Alexander, Kathryn Feltey; Interim Department Chair, Charles B. Monroe; Dean of the College, Ronald F. Levant; Dean of the Graduate School, George R. Newkome. Includes bibliographical references.
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Paolini, Adolfo. "The nature of directors' and officers' liability insurance." Thesis, University of Southampton, 2005. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.430716.

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5

Čapková, Barbora. "Porovnání české společnosti s ručením omezeným a jejího založení a vzniku s Gesellschaft mit beschrankten Haftung (GmbH) v SRN." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-197257.

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The master's thesis deals with the characteristics of a limited liability company in the Czech Republic and Germany. It focuses primarily on the issues of establishment and incorporation of the company and looks for and comments the possible differences in the legislation of the both countries. The thesis is divided into thematic units to be synoptic, where within each unit characterizes in the first instance the Czech legislation, thereafter German legislation and then subsequently are the both legislations compared. The aim of the thesis is to familiarize the readers with the basic differenc
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Zhang, Huang. "Directors’ liability from the perspective of private international law." Doctoral thesis, Universitat Autònoma de Barcelona, 2014. http://hdl.handle.net/10803/284240.

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La responsabilidad de los administradores es una buena herramienta que nos permite revelar las diversas teorías y ideologías en materia de gobierno corporativo. Se trata de un tema societario muy importante en el ámbito jurídico internacional. Esta tesis aborda el problema de la aplicación de las normas del Derecho internacional privado a la responsabilidad de los administradores. La primera parte de la tesis realiza un análisis profundo del ordenamiento sustantivo de Francia, Reino Unido, Alemania, España y China, partiendo de una perspectiva comparada. A través de una comparación entre los
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Jakuntavičiūtė, Gintarė. "Juridinio asmens valdymo organų narių civilinė atsakomybė." Doctoral thesis, Lithuanian Academic Libraries Network (LABT), 2013. http://vddb.laba.lt/obj/LT-eLABa-0001:E.02~2013~D_20130115_133856-56604.

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Disertacijos tyrimo objektas yra juridinių asmenų valdymo organų narių civilinės atsakomybės teisinis reguliavimas bei praktinis taikymas ir aiškinimas. Kadangi Lietuvos teisinei sistemai būdinga juridinių asmenų rūšių įvairovė, darbo apimtis nulėmė poreikį atsiriboti nuo skirtingoms juridinių asmenų rūšims būdingų specifinių valdymo organų narių teisinio statuso bei civilinės atsakomybės problemos aspektų ir koncentruotis tik į bendriausius jų bruožus. Tyrimo tikslai sąlygojo, kad didesnis dėmesys skiriamas juridiniams asmenims, užsiimantiems ūkine-komercine veikla, kadangi būtent šie teisės
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Bellanger, Timothée. "La délégation de pouvoir en droit du travail, outil d'organisation de l'entreprise." Thesis, Paris 2, 2018. http://www.theses.fr/2018PA020011/document.

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Confronté, dans les entreprises de grande taille, à l’impossibilité d’exercer lui-même la totalité de ses pouvoirs, le chef d’entreprise est conduit à en déléguer à des préposés. Cette transmission du pouvoir participe de l’organisation de l’entreprise. La délégation de pouvoir en constitue le vecteur le plus pertinent. La flexibilité de son régime incite à y recourir dans l’entreprise voire dans le périmètre d’un groupe. Le transfert de pouvoir a pour corollaire un transfert de responsabilité, y compris, sous certaines conditions, de responsabilité à la charge du délégataire.La délégation de
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9

Sparis, Lauren Cheryl. "Can directors be held personally liable to shareholders in the context of South African law." Diss., University of Pretoria, 2019. http://hdl.handle.net/2263/73595.

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Considering the recent corporate scandals over the past couple years – VBS Mutual Bank, McKinsey & Trillian, Steinhoff, EOH and possibly Tongaat Hulett to name but a few – many shareholders may seek to hold the directors and management of such entities personally liable for their involvement or negligence. Especially where their actions were tantamount to fraud, they benefited in some way and or as a result the company, and possibly the shareholders, suffered damages. This is especially true when a company as consequence is liquidated and cannot institute action on its behalf. It is submitt
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10

Ke, Jhih-Sin, and 柯智馨. "Directors’ and Officers’ Liability Insurance and Resignation of Independent Director." Thesis, 2019. http://ndltd.ncl.edu.tw/handle/49d6wp.

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碩士<br>國立彰化師範大學<br>財務金融技術學系<br>108<br>Based on data of listed non-financial companies on the Taiwan Stock Exchange and Taipei Exchange Markets covering the period of 2008~2017, this master thesis examines the linkage between Directors' and Officers' Liability Insurance (DOLI) and Resignation of Independent Directors. Existing research has documented the effect of DOLI on corporate performance and other economic consequences, but among them has rarely explored the impact of DOLI on the resignation of independent directors. While greater degree of DOLI coverage may protect independent from litiga
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Kan, Wen-Chieh, and 甘文傑. "A Study on Alleviating Director and Officer Liability." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/37411149092624791704.

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碩士<br>國立中興大學<br>法律學系科技法律碩士班<br>103<br>A study on alleviating director and officer Liability, this thesis will provide the analysis of both views from substantive law and from procedural law. The structure of this thesis is divided into five chapters. The first chapter demonstrates the concept of director and officer liability. The second chapter illustrates the analysis of the view from corporate governance. The third chapter addresses the substantive law of alleviating director and officer liability. The fourth chapter investigates the procedural law of alleviating director and officer liabil
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陳湘菱, CHEN SIANG-LING, and 陳湘菱. "The Relationship between Director and Supervisor's Self-interest Behavior and Directors' and Officers' Liability Insurance." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/24qfbk.

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碩士<br>真理大學<br>經濟學系財經碩士班<br>105<br>Taiwan Stock Exchange Corporation in order to strengthen the listing of the company's information disclosure, under the "Corporate Governance Center" project at the Market Observation Post System, the 2006-2004 loss was reported for two consecutive years, but the total amount of remuneration of directors and supervisors or the average increase in the remuneration of each supervisor of the board of directors, the company will only recognize the self-interest behavior of the company. In this paper, the Taiwan listed cabinet company as a research object, the use
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Hsu, Li-Ting, and 許俐婷. "Director’ and Officers’ Liability Insurance and the Cost of Debt." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/552h7t.

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碩士<br>國立彰化師範大學<br>財務金融技術學系<br>105<br>In recent years, the insurance market in Taiwan has been gradually opened up. Enterprises to reduce their risks and retain talents have insured their supervisors’ liability insurance due to the increasing risk of litigation faced by supervisors and important cadres. Thus, the proportion increased year by year. Theoretically, the advantage of holding director’ and officers’ liability insurance is to let the supervisors and important cadres willing to take appropriate risks and avoid the lack of investment due to the risk aversion, yet the shortcomings includ
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CHEN, CHUNG-TING, and 陳仲婷. "The Effect of the Director and Officer’s Liability Insurance on Earnings Managements." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/94841492952699833183.

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碩士<br>靜宜大學<br>會計學系<br>102<br>This study explores the effect of the Directors' and Officers' Liability Insurance on accruals-based earnings management and real earnings management. After insuring the Directors' and Officers' Liability Insurance, the firms will reduce the motivation to earnings management including accrual and real earnings management. The samples of this paper are from Taiwanese publicly traded companies, including the Taiwan Stock Exchange (TSE) and the computerized over-the-counter market (OTC) during 2006 to 2012. The results found
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CHEN, Ching-Fong, and 陳鏡峰. "The Impact of Director Compensation on Related Party Transactions: The Moderating Effect of Directors’ and Officers’ Liability Insurance." Thesis, 2019. http://ndltd.ncl.edu.tw/handle/nm99rb.

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碩士<br>國立高雄科技大學<br>財富與稅務管理系<br>107<br>This thesis aims to examine whether directors’ compensation and monitoring mechanism are associated with related party transactions (RPT). This paper focuses both on directors’ compensation and on their equity-based compensation, and also examines the moderating effect of directors’ and officers’ liability insurance (D&O insurance) between director compensation and RPT. Using a sample of listed non-financial Taiwanese companies from 2008 to 2017, this paper finds out that directors’ compensation is negatively associated with RPT, while equity-based compensa
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常志強. "The Legal liability of the Independent Director System in Taiwan – XPEC Case Study." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/80152891892865574244.

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碩士<br>逢甲大學<br>財經法律研究所<br>105<br>The Legal liability of the Independent Director System in Taiwan – XPEC Case Study Abstract It has been 10 years since the introduction of the independent director system in Taiwan since 2006. The initial purpose of the transplantation of the independent director system was to resolve the self-interest proxy problem of the controlling shareholders and the board of directors. External professionals who have no conflict of interest with the company were invited to supervise the board of directors and strengthen corporate governance. However, related corporate malp
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陳雅純. "A Study of Association between Director and Officer's Liability Insurance and the Informativeness of Earnings." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/v279kw.

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碩士<br>國立彰化師範大學<br>會計學系<br>106<br>The occurrence of corporate frauds such as Asian financial crisis in 1997 to XEPC Entertainment case in 2016. Many frauds incidents are related to the corporate directors, independent directors and supervisor. The victims are often shareholders and stakeholders of the company. Therefore, government regulators have increasingly paid attention to corporate governance and the protection of investors’ rights. Besides, the composition of the company’s board of directors is the core of corporate governance and plays an important role in supervisory. As the result, th
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Hsu, Jiun-Yi, and 許俊億. "The Relationship between Corporate Governance Index and Director and Officer''s Liability Insurance." Thesis, 2010. http://ndltd.ncl.edu.tw/handle/05169737997366090173.

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碩士<br>國立高雄第一科技大學<br>財務管理所<br>98<br>Under the trend of globalization in business management, the risk of the board facing lawsuit is increasing. Corporation can diversify financial and law risk of its board through D&O insurance. Corporate governance is one of the important factors in the process audit the D&O insurance. This study is mainly focused on establishing index of corporate governance and the relationship between corporate governance and D&O insurance. The empirical results find: 1. A positive relationship exists between the corporate governance comprehensive index and D&O insurance.
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Wei, Mei-Yeh, and 魏梅葉. "A Study of the Relationship among Director & Officer’s Liability Insurance, Corporate Governance, and Capital Market." Thesis, 2010. http://ndltd.ncl.edu.tw/handle/3epx4e.

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碩士<br>臺中技術學院<br>事業經營研究所<br>98<br>Following the crisis of stock market, crime internationalized, and guilty operations, corporate governance is getting to be an important issue attracting investors’ attention. In order to strengthen corporate governance and the disclosure of information of listed companies, the Commissioner of Stock Exchange in Taiwan revisited the Item 26, Paragraph 1 of Article 3 of the Rule of Information Reporting of Listed Companies with Securities in December 2008:“The Company shall submit the detail of buying liability insurance for the directors and supervisors of the s
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Heitor, Ana Marta Pina. "O verso e o reverso da responsabilidade civil dos administradores perante os acionistas." Master's thesis, 2015. http://hdl.handle.net/10071/11215.

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Atento o enquadramento mundial, numa altura em que todo o globo económico está a sair de uma crise financeira de dimensões históricas, com a ruína de diversas empresas e instituições financeiras e com um escrutínio cada vez mais apertado em relação àqueles que se consideram ser os deveres principais dos administradores, a responsabilidade destes últimos perante os acionistas assume particular relevância. Os administradores surgem-nos como uma figura incumbida da gestão de património alheio, adstritos a deveres e sujeitos a mecanismos que visam uma proteção cada vez maior do património a gerir
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Catterson, Michelle Karen. "The liability of companies and that of directors in their personal capacities, in relation to legal warranties." Diss., 2019. http://hdl.handle.net/10500/26389.

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This research looks at the need and enforceability of legal warranties that companies include in contracts and/or public displays/notices to limit the company’s liability exposure to third parties. It also discusses the liability incurred by a company and that of its directors in their personal capacities (if any) should the legal warranty implemented be found to be unenforceable. The liability that may be incurred by the company and/or its director/s is dependent on whether the legal warranty which it implemented is
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Lopes, Ana Sofia Cabral Ançã. "A responsabilidade civil e tributária dos gestores e a dicotomia entre a gestão de direito e a gestão de facto." Master's thesis, 2013. http://hdl.handle.net/10071/7847.

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O ordenamento jurídico português disponibiliza um conjunto de normas que regulamentam, de uma forma detalhada, a situação jurídica dos titulares dos orgãos das pessoas coletivas. Constatamos, porém, que a maior parte dessas normas, em especial as que regulam a responsabilidade civil, respeitam apenas aos gestores legalmente designados, deixando de fora os chamados gestores de facto. Estes últimos, no entanto, através da sua atuação, também podem causar danos à sociedade, aos credores, aos sócios e terceiros. Temos como objetivo, estudar a responsabilidade civil e tributária dos gestores
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Uher, Pavel. "Jednatel ve společnosti s ručením omezeným." Master's thesis, 2011. http://www.nusl.cz/ntk/nusl-313284.

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A Director in Limited liability company The main reason of my research is a position of a director in Limited liability company. In my opinion this topic is very timely. Firstly due to the upcoming recodification of private law and secondly due to the position of a director as a statutory body of this kind of company which is our most common legal form of the capital company. The aim of the thesis is to describe a legal status of a director and to emphase the most important aspects of his function. The thesis also highlights the pitfalls of interpretation of certain provisions. The thesis is c
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Guričová, Jana. "Zákonné ručení společníků a dalších osob za dluhy obchodní korporace (včetně nadnárodních)." Master's thesis, 2014. http://www.nusl.cz/ntk/nusl-338258.

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Liability of shareholders and other persons for debts of the company (multinational included) This master thesis is devoted to the issue of the legal liability of shareholders and others for debts of the company in consequence of their influence on the company or in case of its insolvency. The former is not a wholly new institute in Czech law, however it raises many new questions especially because of its broader concept. The latter is an entirely new issue in the Czech legal system which was influenced by the English concept called wrongful trading. The thesis is composed of five chapters. Ch
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Vilaça, Elvira Margarida Veloso. "A previsão legal da responsabilidade do administrador de facto no CIRE." Master's thesis, 2019. http://hdl.handle.net/10400.14/28655.

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O intento da presente exposição consiste no estudo da progressão da figura do adminis-trador de facto e como a mesma é tratada no nosso ordenamento jurídico societário, especial-mente, no CIRE. Apesar de a figura não se encontrar definida no CIRE, o legislador teve o cuidado de a mencionar, visto que poderá estar relacionada com a insolvência de uma sociedade. De modo a proteger as garantias dos credores sociais, foram introduzidas alterações ao CIRE normas que facilitam a responsabilidade destes administradores. Seguidamente, delimitou-se o conceito de insolvência culposa, procedeu-se ao es
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Vrba, Milan. "Zákonné ručení v právu kapitálových společností." Doctoral thesis, 2014. http://www.nusl.cz/ntk/nusl-338131.

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Particular cases of statutory secondary liability in the law of limited companies are relatively frequent. Forasmuch as a publication providing comprehensive analysis of the subject matter is still missing, the aim of the thesis is to offer thorough treatise of the issue in its whole broadness. The first chapter analyses the secondary liability as the institution of the general law of obligations. Fundamental features of the secondary liability are pointed out and respective rights and duties of the relevant parties are outlined. The issue of subrogation, joint secondary liability, termination
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Yang, Ｈsin-Yi, and 楊欣怡. "Directors’ and Officers’ Liability Insurance." Thesis, 2005. http://ndltd.ncl.edu.tw/handle/65527559834841602725.

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Wu, Ying-Jhih, and 吳英志. "A Study of Directors'' civil liability to Directors'' liability and Corporate indemnification." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/16984103603637502837.

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碩士<br>國立臺灣大學<br>法律學研究所<br>100<br>Resulted from enriching fiduciary duty in Article 23, Section 1 of the Company Act in 2001, enacting Securities Investor and Futures Trader Protection Act in 2002, establishing the securities and futures investors protection center and the appearance of class action in Civil Procedural Law in 2003, reforming Securities and Exchange Act for prohibiting corruption in 2006, authorizing securities and futures investors protection center to take derivative suit in 2009, and reforming unnecessary suits in insider trading cases in 2010, directors being sued for taking
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CHEN, YU-SHENG, and 陳育昇. "Directors’ and Officers’ Liability Insurance and Independent Directors Recruiting." Thesis, 2019. http://ndltd.ncl.edu.tw/handle/7g7h38.

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碩士<br>銘傳大學<br>風險管理與保險學系碩士班<br>107<br>It is directors’ and officers’ liability insurance (D&O insurance) which the government promotes enterprises to insure currently. One of the aims of D&O insurance is to empower enterprise to hire outstanding independent directors. However, there are rarely literatures to discuss about this. The public disclosed information on D&O insurance in Taiwan provides us with an opportunity to explore the relationship between D&O insurance and the recruitment of independent directors. Taking Taiwanese listed companies as research objects, we find, compared to corpora
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Jhu, Hao-Yan, and 朱浩延. "Directors' Liability Insurance and Operating Risks." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/3e24wy.

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碩士<br>國立高雄應用科技大學<br>會計系<br>105<br>The samples of this study are Taiwan's listed companies from year 2008 to 2015. This study explores the relationship of directors' liability insurance and operational risks, and discusses whether the coverage of directors' liability insurance will also affect the operating risk, and then further analyze the moderating effect of the director's gender, education and financial background characteristics. The empirical results show that the directors' liability insurance is positively correlated with the operating risks, but the coverage of the directors' liabilit
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Wang, Ping-Hwei, and 王品惠. "The Relationship between Corporate Governance and Directors’ and Officers’ Liability Insuranceincluding the Analysis of Independent Directors’ Liability Insurance." Thesis, 2006. http://ndltd.ncl.edu.tw/handle/67000257409172547189.

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碩士<br>東吳大學<br>法律學系<br>94<br>There is a close relationship between coroperate management and coroperate governance. Improper coroperate management cause serious damage of the investor; as a result, the events regarding to the litigation for an indemnity remain unceasingly. The government proposed a series of reformations for the current defect. Recently, the government gives an impetus to internal control. After the Investors Protection Act was enforced, the companies will pay if they do not fully declare and emphasize the financial policy of the company, interpret the loss of turn-investigatio
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Jiang, Tsuey Pyng, and 江翠萍. "Studying Of Directors'' and Officers'' Liability Insurance." Thesis, 1994. http://ndltd.ncl.edu.tw/handle/86177979836607622953.

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TVRDÍKOVÁ, Šárka. "Odpovědnost a ručení za jednání podnikatele." Master's thesis, 2013. http://www.nusl.cz/ntk/nusl-153344.

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The aim of this thesis is to give an interpretation on the responsibility and liability of the statutory bodies of the company, as the statutory body presents a series of rights and obligations, the omission or improper performance can have on society and individuals far-reaching consequences. The thesis contains an analysis of the Act No. 418/2011 Coll. the criminal liability of legal persons and proceedings against them, defining the type of criminal liability of legal persons in Europe and comparison of Czech and Slovak legislation. At the conclusion are included proposals de lege designed
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HU, YI-TING, and 胡御庭. "Relationship between Directors and Officers Liability Insurance, Foreign Direct Investment, Related Party Transaction and Earnings Persistence." Thesis, 2019. http://ndltd.ncl.edu.tw/handle/a794ua.

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碩士<br>銘傳大學<br>會計學系碩士班<br>107<br>Previous literature, directors' liability insurance, overseas direct investment, and related party transactions have significant impact on management's earnings management behavior. This study takes Taiwan listed cabinet companies from 2007 to 2017 as the research object, and discusses the relationship between directors' liability insurance, overseas direct investment, relationship transactions and earnings continuity, and further divides the information into whether there is insurance for directors and supervisors. Discuss whether the earnings continuity of the
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Chiang, Cheng-Jung, and 江政融. "The Linkage between Directors’ and Officers’ Liability Insurance and Independent Directors’ Busyness." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/sqx2wx.

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碩士<br>國立彰化師範大學<br>財務金融技術學系<br>105<br>Based on the data of Taiwan-Stock Exchange-listed companies covering the period 2008~2015, this paper examines the relationship between firms with DOLI (insurance coverage/the ratio of insurance coverage to total asset/the ratio of insurance coverage to net sales/average insurance coverage on each independent director) and the degree of independent directors’ busyness (with multiple directorships/average number of board appointment). Using Probit model and OLS as empirical method, the findings show that insured firms tend to have higher probability of multi
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Chan, Ya-shi, and 陳雅詩. "Eliminating and Limiting the Liability of Independent Directors." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/30188415568522418411.

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碩士<br>東吳大學<br>法律學系<br>97<br>With the revision of Securities Exchange Act in 2006, most of public companies are required to set up independent directors in board. When directors make misrepresentation, inside directors and independent directors have the same liabilities. However, the roles and responsibilities of independent directors are different from inside directors. Independent directors play the role of monitoring and their responsibilities focus on monitoring the decision-making process in board, not running the business. Furthermore, independent directors are not involved in daily opera
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Chen, Yi-Ling, and 陳怡伶. "Directors’ and Officers’ Liability Insurance and Corporate Performance." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/34520213793834842181.

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碩士<br>國立雲林科技大學<br>財務金融系碩士班<br>101<br>The purpose of this paper is to explore whether the directors’ and officers’ liability insurance (D&;O insurance) is related to corporate performances, risks, and transparency. The main finding is that the D&;O insurance is positively related to operating performances and equity performances, suggesting the capability of D&;O insurance to diversify the risk of proceedings and lawsuits makes executives focus on their decisions beneficial to corporation and shareholders. However, the positive relationship between D&;O insurance and risks might be due to the r
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TSENG, SZU-WEI, and 曾思瑋. "Directors’ and Officers’ Liability Insurance under Corporate Governance." Thesis, 2019. http://ndltd.ncl.edu.tw/handle/qtt4zs.

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碩士<br>東吳大學<br>法律學系<br>107<br>Nowadays, the large-scale enterprises generally separate its ownership and management rights. Especially in public companies with large equity and scattered shares, most of the shareholders are mainly to invest and have no intention to participate in the operations of the company. In the construction of Unitary Board, the board of directors plays an important role in business decision-making. How to effectively execute director’s duties is important for corporate governance. If being a director leads to excessive risk, it will result in conservative decisions of th
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Yang, Hiu-Xin, and 楊惠欣. "Directors’ and Officers’ Liability Insurance and Cost Stickiness." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/28076307915953810509.

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碩士<br>國立中正大學<br>會計與資訊科技研究所<br>104<br>When directors and offices (hereinafter abbreviated as D&Os) insure liability insurance, it decreases their litigation risks. The higher insurance offers better protection to directors and offices. This study shows cost stickiness exists in companies with D&Os’ liability insurance and higher D&Os’ liability insurance. Cost stickiness also exists in companies with lower amount of D&Os’ liability insurance than last year.
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Liu, YaoWen, and 劉耀文. "Directors’ Liability Insurance and The Cost of Capital." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/01491035590488443621.

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碩士<br>東海大學<br>財務金融學系<br>99<br>Due to the outbreak of enterprise corrupting practices and law cases in recent years, not only has directors’ liability insurance been evoking academic and practical circles discussion, many countries also have been dedicated to putting directors’ liability insurance into effect and compulsively revealing insurance policies of enterprises. Although positive feedbacks from past records on the value of this kind of insurance are abundant, some studies doubt that directors’ liability insurance may generate moral hazard and even deteriorate the seriousness of agency p
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Tsui, Chin-Lin, and 崔靜菱. "A Study On Directors'' And Officers'' Liability Insurance." Thesis, 2004. http://ndltd.ncl.edu.tw/handle/53906085636975121023.

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碩士<br>淡江大學<br>保險學系保險經營碩士班<br>92<br>Abstract: The Directors’ and Officers’ Liability Insurance（D&O Liability Insurance） is a mature insurance product in UK and US insurance market. Because of the variable financial environment, increasingly legal responsibility and to encourage directors and officers committed in their official capacity, many companies depend on the D&O Liability Insurance to transfer the operating risk more and more, which has become a necessity protection for directors and officers when they face potential liability for wrongful acts. Directors’ and
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Vieira, David Vincent. "Ethics in structural design and mechanical design for live entertainment scenery." Thesis, 2014. http://hdl.handle.net/2152/26824.

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Scenic construction requires a strong understanding of a range of principles related to construction including: materials strength properties, mechanical components, electrical motor systems, fluid power systems, and finishing techniques. A manager of scenic construction, or a Technical Director (TD), is required to take artistic designs and ideas and create magical elements on stage that are safe for performers, installers, operators, and audiences. In order to create these onstage spectacles, a great deal of planning, engineering, and careful fabrication must take place. There are several
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Hsieh, Tan-Yu, and 謝丹瑜. "The Independent Director’s Role, Duties and Liability." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/8khw4b.

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碩士<br>國立臺灣大學<br>法律學研究所<br>105<br>Today, many countries rely on independent directors as a panacea for various corporate governance misfires that have received increasing attention because of corporate scandals. Independent directors shall be independent of corporate executives and can be the gatekeeper for shareholders’ interests. The legislators in Taiwan have granted public companies the right to designate independent directors in accordance with its bylaws in 2005, and then authorized the Authority that it may require particular public companies to designate independent directors. In 2013,
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Han, Kai-Shih, and 韓愷時. "Determinants of Demand for Directors’ and Officers’ Liability Insurance." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/41855967468751896351.

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碩士<br>國立臺北大學<br>會計學系<br>100<br>In recent years, there are many financial statement fraud around the world, making the investors cast doubt on the management of the enterprise. In order to regain investors' confidence in the corporate managers, governments worldwide have worked out the relevant laws and regulations, and strengthen the corporate governance, to protect the interests of investors. At the same time, they have increased the responsibilities and related specifications of directors and the management. Therefore, the directors and the management face considerable personal financial ris
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陳虹羽. "Directors’ and Officers’ Liability Insurance and Firm’s Credit Ratings." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/f5j4re.

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碩士<br>國立彰化師範大學<br>財務金融技術學系<br>102<br>While empirical studies on the relationship between directors’ and officers’ liability insurance (DOLI) and firm’s financial performance are well-documented yet far from reaching consensus, the number of studies examining the effects of DOLI on firm’s credit ratings is relative rare. Theoretically, firm with DOLI tends to have lower directors’ and officers’ litigation risk and thus reduces the loss of company value. In this paper, we examine whether firm with DOLI /greater DOLI coverage has better credit ratings. Using data of companies listed on the Taiwan
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CHEN, YU-TING, and 陳鈺婷. "Directors' and Officers' Liability Insurance and Corporate Social Responsibility." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/7qq979.

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碩士<br>輔仁大學<br>會計學系碩士班<br>106<br>We investigate the effect of directors’ and officers’ liability insurance (D&O insurance) on the firms’ Corporate Social Responsibility performance. Our sample comprised the firms listed on Taiwan Stock Exchange from 2013 to 2016. The environmental dimension score, community dimension score, human rights dimension score, employee relations dimension score, diversity dimension score, product dimension score and governance dimension score are used to create the CSR performance database to conduct the research. We find that D&O insurance purchase has a significant
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Chung, Yi-Ting, and 鍾宜庭. "Directors’ and Officers’ Liability Insurance and Analysts’ Earnings Forecasts." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/r27b4v.

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碩士<br>輔仁大學<br>會計學系碩士班<br>106<br>This study examines the relation between Directors’ and Officers’ Liability Insurance (hereafter, D&S) and Analysts' Earnings Forecasts by using the listed firms in Taiwan. The empirical results show that D&O insurance is significantly positive related with Analysts' Forecast Errors/Dispersion, and suggesting that the greater the D&O insurance coverage, the more Analysts' forecast Errors/Dispersion. This study performs several sensitivity tests, including (1) the average D&O insurance test; (2) two-stage least squire test; (3) dividing D&O insurance into the nor
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LEE, CHIAO-NI, and 李巧妮. "The Necessity of Compulsory Directors' and Officers' Liability Insurance." Thesis, 2019. http://ndltd.ncl.edu.tw/handle/9e283a.

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碩士<br>國立臺北大學<br>法律學系一般生組<br>107<br>With the concept of corporate governance and internal control have been gradually emphasized, the liability risk of the responsible person of a company has also increased. For the purpose of reducing litigation risk and avoiding from brain drain, companies will buy D&O insurance for their responsible person. In Taiwan, buying D&O insurance is not mandatory now. However, after the XPEC Entertainment case, Mega Bank case and other companies in various financial crises, many proponents argue that D&O insurance should be mandatory in Taiwan. The Financial Supe
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Huang, Jui-Hsing, and 黃瑞興. "Directors and Supervisors Liability Insurance and Internal Control Weakness." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/25959069075879887008.

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碩士<br>輔仁大學<br>會計學系碩士班<br>103<br>This study aims to examine the effect of directors and Supervisors liability insurance (hereafter, D&S) on the internal control werkness (hereafter, ICW). The sample of this study consists of TSE-listed companies, OTC-listed companies from year 2006 to 2013. The empirical result of his study shows that there is significant-positive relationship between D&S and the fine of ICW. It means that the company insures more liability for their directors and Supervisors, the more chance of ICW will occur. This study performs several sensitivity tests, included replacing t
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Wang, Yu-Chu, and 王玉足. "Directors and Supervisors Liability Insurance and Financial Reports Lag." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/83188745791805468374.

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碩士<br>輔仁大學<br>會計學系碩士班<br>103<br>The purpose of the research is to investigate the effect of directors and supervisors liability insurance on the timeliness of financial reports. The sample of this study consists of TSE-listed companies, OTC-listed companies from year 2006 to 2014. The empirical results of this study are as follows: 1. The higher the dollar amount of directors and supervisors liability insurance, the shorter the financial reports lag. 2. The higher the dollar amount of directors and supervisors liability insurance per insurance company, the shorter the financial reports lag. 3.
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