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臺大管理論叢
第
27
卷第
4
期
101
Jensen, M. C. 1993. The modern industrial revolution, exit, and the failure of internal control
systems.
The Journal of Finance
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cost and ownership structure.
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405X(83)90004-1
Kim, J. B., Simunic, D. A., Stein, M. T., and Yi, C. H. 2011. Voluntary audits and the cost of
debt capital for privately held firms: Korean evidence.
Contemporary Accounting
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Lennox, C. S., Francis, J. R., and Wang, Z. 2012. Selection models in accounting research.
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the reinsurance market.
The
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, 63 (1): 19-40.
O’Sullivan, N. 2002. The demand for directors’ and officers’ insurance by large UK
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Oviatt, B. M. 1988. Agency and transaction cost perspectives on the manager-shareholder
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,
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Pound, J. 1988. Proxy contests and the efficiency of shareholder oversight.
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Financial Economics
, 20 (1): 237-265. doi: 10.1016/0304-405X(88)90046-3
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, 96
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Economics
, 20: 431-460. doi: 10.1016/0304-405X(88)90053-0
Wynn, J. P. 2008. Legal liability coverage and voluntary disclosure.
The Accounting Review
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, 15 (2):
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incentive conflicts and directors’ and officers’ liability insurance: Evidence from