本文以最小平方法迴歸模型估計2011年至2015年台灣上市櫃公司獨立董事兼職對經營績效之影響。研究結果顯示，在2015年有超過一半的台灣上市櫃公司之獨立董事具有兼職情形，其中以水泥業兼職最多，營建業獨立董事兼職最少。本文進一步探討獨立董事兼職與公司治理變數是否會影響公司經營績效，發現獨立董事兼職數也會對公司績效帶來正向影響，而獨立董事比率、經理人持股比例、董事會持股比率、大股東持股比例、董事會持股比率、董事會規模與控制股東席次與公司績效也呈顯著正向影響。 Using multiple regression analysis to investigate 2011~2015 annual data of listed companies in Taiwan, this research focuses on the impact of overlapping independent directors on corporate performance. In 2015, more than half of the independent directors of Taiwan listed companies had overlapped, with the cement industry having the most and the construction industry having the least overlapping independent directors. The results indicate that overlapping independent directors, the proportion of independent directors, the proportion of managers' shareholding, the shareholding ratio of the board of directors, the shareholding ratio of the majority shareholder, the shareholding ratio of the board of directors, the size of the board of directors as well as the number of shareholders are positively associated with firm performance.
