本研究探討董事會結構與企業國際多角化的關係，並且檢測董事會規模、國際董事、獨立董事與機構董事對於企業國際多角化的影響；除此之外，本文亦進一步探討體制力量對於董事會結構與企業國際多角化的調節效果。本研究以台灣上市企業為樣本，實證結果發現董事會規模、國際董事、獨立董事與機構董事會影響企業國際多角化，而且體制力量對於董事會結構與企業國際多角化的關係具有部份的調節效果；本文之研究發現對於目前公司治理、國際多角化以及董事會策略決策程序的相關文獻具有理論與實證上的貢獻。

This paper investigates how board structure affects firm international diversification and examines the effects of board structure, including board size, international director, independent director, and institutional director on firm international diversification. This study further investigates the moderating effects of institutional forces on the relationships between board structure and firm international diversification. Using a sample of Taiwanese firms, the results show that board attributes are significantly associated with firm international diversification and that institutional forces partially moderate the relationships between board structure and firm international diversification. This study contributes to the growing literature in the field of strategic management by demonstrating the effect of institutional forces on the strategic board decision-making process.