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題名 股權結構特性對高階經理人獎酬與盈餘品質關聯性影響之探討
作者 廖思瑋
Liao, Szu Wei
貢獻者 梁嘉紋
廖思瑋
Liao, Szu Wei
關鍵詞 應計品質
經理人獎酬
獎酬績效關聯性
accruals quality
executive compensation
pay-performance sensitivity
日期 2008
上傳時間 9-May-2016 11:29:04 (UTC+8)
摘要 本研究主要針對影響高階經理人酬勞與盈餘品質關聯性之因素進行探討。當會計績效指標在薪酬契約中的角色因為過度的操弄而受到爭議時，公司管理當局是否會為了緩和經理人的短視行為，而加入盈餘品質的考慮因素，調整會計績效指標於薪酬契約中的重要性。另外本研究從公司治理之角度，以股權結構(機構投資人持股、外部大股東持股、董監事持股持押比例、經理人是否同時為董事會成員、董事長是否兼任總經理與股份盈餘偏離倍數)相關變數，探討其對於高階經理人酬勞與盈餘品質間關聯性之影響。
實證結果顯示，外部大股東持股比例越多，對於高階經理人酬勞與盈餘品質間的關聯性越重視；而經理人同時擔任董事會成員、董事長兼任總經理與股份盈餘偏離倍數越大的公司，會降低高階經理人酬勞與盈餘品質間的關聯性。
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(期刊)
林淑惠、胡星陽，2003，「上市公司高階經理人之酬勞結構」，經濟論文，
第31 卷第2 期：171-206。
林宛瑩、許崇源，2007，「台灣集團企業之控股型態及公司治理衡量指標之研究
與建議」，交大管理學報，第28期第一卷：269-312。
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描述 碩士
國立政治大學
會計學系
95353040
資料來源 http://thesis.lib.nccu.edu.tw/record/#G0095353040
資料類型 thesis
dc.contributor.advisor 梁嘉紋zh_TW
dc.contributor.author (Authors) 廖思瑋zh_TW
dc.contributor.author (Authors) Liao, Szu Weien_US
dc.creator (作者) 廖思瑋zh_TW
dc.creator (作者) Liao, Szu Weien_US
dc.date (日期) 2008en_US
dc.date.accessioned 9-May-2016 11:29:04 (UTC+8)-
dc.date.available 9-May-2016 11:29:04 (UTC+8)-
dc.date.issued (上傳時間) 9-May-2016 11:29:04 (UTC+8)-
dc.identifier (Other Identifiers) G0095353040en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/94694-
dc.description (描述) 碩士zh_TW
dc.description (描述) 國立政治大學zh_TW
dc.description (描述) 會計學系zh_TW
dc.description (描述) 95353040zh_TW
dc.description.abstract (摘要) 本研究主要針對影響高階經理人酬勞與盈餘品質關聯性之因素進行探討。當會計績效指標在薪酬契約中的角色因為過度的操弄而受到爭議時，公司管理當局是否會為了緩和經理人的短視行為，而加入盈餘品質的考慮因素，調整會計績效指標於薪酬契約中的重要性。另外本研究從公司治理之角度，以股權結構(機構投資人持股、外部大股東持股、董監事持股持押比例、經理人是否同時為董事會成員、董事長是否兼任總經理與股份盈餘偏離倍數)相關變數，探討其對於高階經理人酬勞與盈餘品質間關聯性之影響。
實證結果顯示，外部大股東持股比例越多，對於高階經理人酬勞與盈餘品質間的關聯性越重視；而經理人同時擔任董事會成員、董事長兼任總經理與股份盈餘偏離倍數越大的公司，會降低高階經理人酬勞與盈餘品質間的關聯性。		zh_TW
dc.description.tableofcontents 謝辭 I
摘要 II
Abstract III
目錄 IV
表目錄 V
第一章 緒論 1
第一節 研究動機與目的 1
第二節 研究問題與研究架構 6
第三節 論文架構 8
第二章 文獻探討 9
第一節 會計盈餘與獎酬誘因 9
第二節 結構特性對高階經理人獎酬與績效關聯性之影響 13
第三章 研究方法 16
第一節 研究假說 16
第二節 實證模型與變數衡量 23
第三節 樣本選取與資料來源 32
第四章 實證結果分析 34
第一節 敘述性統計分析 34
第二節 相關係數分析 37
第三節 股權結構對獎酬與盈餘品質關聯之影響分析 39
第四節 敏感性測試 50
第五章 結論與建議 55
第一節 研究結論 55
第二節 研究限制 58
第三節 未來建議 58
參考文獻 59		zh_TW
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0095353040en_US
dc.subject (關鍵詞) 應計品質zh_TW
dc.subject (關鍵詞) 經理人獎酬zh_TW
dc.subject (關鍵詞) 獎酬績效關聯性zh_TW
dc.subject (關鍵詞) accruals qualityen_US
dc.subject (關鍵詞) executive compensationen_US
dc.subject (關鍵詞) pay-performance sensitivityen_US
dc.title (題名) 股權結構特性對高階經理人獎酬與盈餘品質關聯性影響之探討zh_TW
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) 一、 中文部分
(期刊)
林淑惠、胡星陽，2003，「上市公司高階經理人之酬勞結構」，經濟論文，
第31 卷第2 期：171-206。
林宛瑩、許崇源，2007，「台灣集團企業之控股型態及公司治理衡量指標之研究
與建議」，交大管理學報，第28期第一卷：269-312。
林嬋娟、蔡彥卿、李文智及陳建中，1993，資訊內涵研究之探討：簡介增額資訊內涵，會計研究月刊第89期：123-127。
沈仰斌、黃志仁，2001，子公司操作母公司股票：資料特性與操作行為，中國財務學刊，第9卷第3期：53-70。
洪玉舜、王泰昌，2005，績效衡量指標在高主管現金薪酬契約中之相對重要性，
證券市場發展，第17卷第2期：35-100。
金成隆、曹壽民，1999， 台灣上市公司盈餘/股價關聯性之研究，中山管理評論，第7卷第1期 ：81-100。
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Strategic Management Journal 26(4)： 377-384		zh_TW