董事會屬性對品牌價值的影響

THUIR > College of Management > Department of Accounting > Master's Theses > Item 310901/26316

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Title:	董事會屬性對品牌價值的影響
Other Titles:	The Impact of Board Attributes on the Brand Value
Authors:	謝佳惠 Jia-Huei Sie
Contributors:	劉俊儒 Chun-Ju Liu 會計學系
Keywords:	董事會屬性;品牌價值 Board Attributes;Brand Value
Date:	2015
Issue Date:	2015-12-22T03:59:02Z (UTC)
Abstract:	近年來隨著國際經濟環境的變遷，新興國家的崛起與東南亞國家的削價競爭，使我國主要經濟己不復存在，有鑑於此，我國如要突破此一困境並且在全球化的挑戰下生存，勢必得往附加價值高且能永續經營的品牌發展。但品牌的經營並非易事，它需要大量資源的投入及經營，這並非是基層人員能力所及的，因此，它需要企業決策高層的支持與參與，方能成行。在企業裡董事會為最高決策層，故本研究探討董事會的何種屬性會影響企業的品牌價值？本研究採用最小平方法(OLS)探討2009至2013年台灣上市櫃公司的董事會屬性與品牌價值之間的影響。實證結果顯示董事教育程度與品牌價值具有正向影響，表示董事教育程度越高其思想越開放，在分析與組織的能力上也較強，這有利於在競爭的品牌市場中建立自我品牌及增加其價值。其次董事會受國外教育比例與品牌價值具有正向影響，表示當董事會中具有國外教育的董事比例越多，對於國際文化的經驗越豐富，這在全球化的挑戰下有助於企業在國際市場中建立知名度，進而增加公司的品牌價值。因此，當企業決定要建立品牌時，董事會成員的選擇是很重要的，而董事本身也應持續提升自我的程度與擴大視野，進而提高企業的績效及品牌的價值。 With the changes in international economic environment in recent years, the rise of emerging countries and price competition against Southeast Asian countries, our main economy has gone. Given the fact, if we want to break this dilemma and survive in the challenges of globalization, we have to find ways in enhancing added value and keep sustainable brand development. But brand management is not easy, which requires a lot of investment and management resources this is simply covered by grassroots, it needs the support and participation of senior levels to get the final decision. The Board is the highest level in an enterprise, so this study investigated how the properties of the Board affected the brand value of an enterprise. In this study, ordinary least squares (OLS) was used to explore the association between board of directors of listed companies in Taiwan and brand value between 2009-2013. The empirical results showed a positive impact between the education level of board directors and brand value, i.e. the higher the education level is, the open their minds are, and consequently allows strong ability in analyzing and organizing, which is conducive to the establishment of brand image and increase brand value in a competitive market. Secondly, the study also showed a positive impact if the Board directors have foreign education background, i.e. the more the proportion of foreign education takes, the richer their international cultural experience have, which helps to build brand awareness in the challenges of globalization of business, and thus increase the company's brand value. Therefore, the board of directors matter when a company decided to build a brand; while as the directors themselves, they should continue to improve and expand the self-horizons and improve business performance and brand value.
Appears in Collections:	[Department of Accounting ] Master's Theses

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