This study investigated companies publicly listed in Taiwan from 2002 to 2010 to examine whether independent directors …

assess the extent to which independent directors in Taiwan constrain tunneling. Taiwan serves as an appropriate jurisdiction … directors were newly introduced to Taiwan's corporate boards, which traditionally follow the dual-board system. Nevertheless … controlling shareholders, in particular, the shareholder managers. The information needed to uncover abusive RPTs is among the …

About a decade ago, Taiwan introduced the institution of independent directors, which has long been advocated as a good … was a whole new legal idea in Taiwan that fundamentally changed the original intention behind the internal corporate … governance system in the Taiwan Company Act in which supervisors were supposed to address oversight and to take action against …