公司治理領域之知識結構：作者共被引分析

Abstract

過去公司治理文獻多偏向特定議題之分析與探討。然而，以宏觀角度進行回顧的文獻卻相當有限。本研究試圖利用文獻計量法針對公司治理整體發展趨勢與研究脈絡進行分類與整合。透過Web of Knowledge進行資料蒐集，並依作者書目檔案進行兩兩配對，最後彙整出共被引次數矩陣，並依此進行後續研究與分析。此外，公司治理核心作者於各研究議題上的集群現象，以及90年代與千禧年代公司治理研究領域的發展趨勢與知識結構的命名與定位也將被探討。

依據作者共被引分析結果，本研究歸納出90年代公司治理發展重點為：（1）董事會與高階管理團隊、（2）公司績效、（3）股權結構以及（4）綜合性議題等研究議題。千禧年代發展重點則轉變為：（1）股權結構、（2）法律與規章、（3）審計與資訊揭露以及（4）新興經濟體發展等研究議題。

本研究結果預期可提供未來公司治理研究領域之參考，藉以刺激各議題後續更深入的發展。

The issue of corporate governance (CG) has been extensively conducted for the last three decades. However, most previous studies focused on specific variables discussion rather than on summarization and integration of previously published researches on a given topic. It is especially necessary to identify weaknesses and limitations in extant research, and to create a roadmap and agenda in a mature research field for future studies. In this thesis, we attempt to classify and integrate past literature contexts by bibliometrics techniques, a well-developed analytic process in the field of library and information science. Besides, data was collected from ISI Web of Knowledge database and was matched based on core author files. Accordingly, a co-citation matrix was summarized and used by further analyses. Furthermore, the effects of co-author clustered on every CG topic, on intellectual structure and on its main trends over past two centuries are discussed. At the same time, the derived clusters were named and positioned respectively.

According to the results of author co-citation analysis, we concluded that intellectual structure of CG in 1990s contained (1) board and top management team; (2) corporate performance; (3) ownership structure focused on institutional investor and (4) general issues. Moreover, CG research trends beyond 2000s have changed in other four directions: (1) ownership structure focused on blockholder and ownership concentration; (2) laws and regulations; (3) audit, information transparency, and disclosure and (4) CG development in emerging economy.