本研究分析企業誠信指標以及公司治理評鑑兩者之關聯性，透過迴歸模型進行實證分析，以臺灣全體上市櫃公司為樣本，探討公司誠信指標與公司治理評鑑之相關性。研究樣本共5,148筆觀察值，研究期間為2015年至2017年。實證結果發現，縱使並非所有評鑑分級結果皆顯著，然而公司治理評鑑結果與企業誠信衡量變數皆呈現負相關，顯示出建立誠信文化的公司，其遭受訴訟的可能性將會降低。本研究之目的係期望能以實證結果提供企業以及利害關係人作為參考依據，同時也提供主管單位對於公司治理推動之參考依據。

This study examines the association between corporate integrity and evaluation of corporate governance. Using 5,148 observations during years from 2015~2017.
In spite of that not every level graded by the evaluation is significant, the result of evaluation of corporate governance shows negative correlations between corporate integrity. It means when a corporate establishes an integrity culture, the possibility it may be sued becomes lower. Our result suggests the stakeholders can focus on the issue, and provides the government a reference to pay attention on the quality of corporate governance.

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