論文名稱：公司治理對現金轉換週期與公司績效關係之調節效果-以台灣上市公司為例
校所組別：國立中央大學 企業管理學系研究所在職專班 不分組
畢業時間及提要別：105 學年度第 1 學期碩士學位論文提要
研究生：簡其正
指導教授：洪榮華 博士
關鍵詞：公司治理、現金轉換週期、公司績效
論文摘要：
本篇研究探討台灣上市公司的公司治理對現金轉換週期與公司績效的影響，利用公司治理變數進行分析研究，用以瞭解現金轉換週期在不同公司治理變數下，對公司績效的影響。本篇研究採 2000 年至 2015 年台灣上市公司共 12,661 個觀察值，進行實證分析。實證結果顯示，現金轉換週期與公司績效呈現倒U型非線性關係。再加入公司治理變數分析後，發現大股東持股、董事會規模在企業經營績效的表現上，皆呈現正向的顯著影響。

This paper explores the impact of corporate governance on cash conversion cycle and corporate performance for Taiwan listed companies, and uses corporate governance variables to analyze the impact of cash conversion cycle on firm performance. 12,661 observations from 2000 to 2015 were analyzed and empirical results show inverse U-shaped nonlinear relationship between cash conversion cycle and corporate performance. In addition, blockholder ownership and board size have a significantly positive impact on corporate performance.

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