Corporate Governance and Financial Distress: Evidence from Taiwan Tsun-Siou Lee Department of Finance, National Taiwan University Tel.: +886-2-2363-0231 ext.2963 Fax: +886-2-2363-3269. Email address: tsunsiou@mba.ntu.edu.tw Yin-Hua Yeh Corresponding author Department of International Trade and Finance Fu-Jen Catholic University, 510, Chung Cheng Rd, Hsin-Chuang, Taipei, 242 Taiwan. Tel: +886-2-2903-1111 ext.2725 Fax: +886-2-2901-9779 Email: trad1003@mails.fju.edu.tw