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題名 非擔任主管職務之全時員工薪資與企業揭露員工薪資調整情形之關聯性研究
無作者 林芯妤
Lin, Hsin-Yu貢獻者 梁嘉紋
Liang, Jia-Wen
林芯妤
Lin, Hsin-Yu關鍵詞 自願性揭露
員工薪酬
非擔任主管職務之全時員工
薪資調整
公司治理
企業社會責任
Voluntary disclosure
Employee compensation
Non-executive full-time employee
Pay adjustment
Corporate governance
Corporate social responsibility日期 2021 上傳時間 1-Aug-2022 17:05:53 (UTC+8) 摘要 過去研究多探討企業社會責任環境層面的自願性揭露，卻較少探討社會層面的自願性揭露，本研究以2018年至2019年台灣上市櫃公司為樣本，探討非擔任主管職務之全時員工（以下簡稱非主管員工）薪資水準與公司自願揭露非主管員工薪資調整情形之關聯性，並進一步探討在自願性揭露下，非主管員工薪資水準與公司調整非主管員工薪資之關聯性。研究結果發現當非主管員工平均薪資愈高、非主管員工平均薪資高於同業水準或是高於同業水準愈多，公司較會自願揭露非主管員工薪資調整情形。此外，在有揭露非主管員工薪資調整情形的公司中，當非主管員工平均薪資愈高、非主管員工平均薪資高於同業水準或是高於同業水準愈多，公司較會調整非主管員工薪資，且當非主管員工平均薪資愈高，非主管員工的平均薪資調整幅度愈大，整體而言，實證結果支持自願性揭露理論。
Previous studies mostly focused on the environmental voluntary disclosure of corporate social responsibility but rarely examined social aspect of voluntary disclosure. Using a sample of Taiwan listed companies from 2018 to 2019, this study examines the relation between the pay level of non-executive full-time employees (non-executive employees) and the voluntary disclosure of non-executive employee pay adjustments, and further examines the relation between the pay level of non-executive employees and the pay adjustment of non-executive employees for firms voluntarily disclosing their pay adjustments. The results suggest that when the pay level of non-executive employees is higher, companies are more likely to voluntarily disclose pay adjustments of non-executive employees. In addition, based on the sub-sample of companies that voluntarily disclose pay adjustments for non-executive employees, the results show that the pay level of non-executive employees is positively associated with the likelihood and the magnitude of pay adjustments for non-executive employees. Overall, the results are consistent with the voluntary disclosure theory.參考文獻 行政院主計總處國勢普查處薪資調查科，2020，109年2月職位空缺統計及108年經常性薪資調升情形，國勢普查處新聞稿。行政院主計總處國勢普查處薪資調查科，2021，受僱員工薪資與生產力，國勢普查處新聞稿。吳幸蓁、陳漢鐘與戚務君，2017，誠信經營與企業社會責任報告書之揭露與確信， 中華會計學刊，第12卷：423-470。吳幸蓁與廖蕙儀，2017，自願性揭露企業社會責任資訊之決定因素與其資訊後果. 中山管理評論，第25 卷第1期：13-62。吳復新，1996，人力資源管理，台北：國立空中大學。林文政，2006，薪資制度與管理，台北：國立空中大學。陳瑞斌與許崇源，2007，公司治理結構與資訊揭露之關聯性研究，交大管理學報第27卷第2期：55-109。黃英忠，1889，現代人力資源管理，台北:華泰。黃振豐與許志豪，2007，利害關係人與環境資訊揭露關聯性之探討，管理學域學術研討會論文集：A-45-A-64。葉銀華、李存修與柯承恩，2002，公司治理與評等系統，台北：商智文化。諸承明，2001，薪酬設計理論與實務之整合性模式－台灣大型企業實證分析，人力資源管理學報第1卷第1期：1-25。諸承明、戚樹誠與李長貴，1996，薪資設計之文獻回顧與評論－建立「薪資設計四要素模式」，人力資源學報第6期：57-85。諸承明、戚樹誠與李長貴，1998，我國大型企業薪資設計現況及其成效之研究－以「薪資設計四要素模式」為分析架構，輔仁管理評論第5卷第1期：97-116。歐進士、陳博舜與李貴富，2004，台灣資訊電子業之訓練活動的企業價值分析， 人力資源管理學報第4卷第4期：51-72。Adams, J. S. 1963. Towards an understanding of inequity. The Journal of Abnormal and Social Psychology 67 (5): 422-436.Akhtaruddin, M., M. A. Hossain, M. Hossain, and Y. Lee. 2009. 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Academy of Management Review 8 (1): 90-96.Ullmann, A. A. 1985. Data in search of a theory: A critical examination of the relationships among social performance, social disclosure, and economic performance of U.S. firms. Academy of Management Review 10 (3): 540-557.Verrecchia, R. E. 1983. Discretionary disclosure. Journal of Accounting and Economics 5: 179-194.Vroom, V. H. 1964. Work and Motivation. NY: Wiley.Wallace, M. J., and C. H. Fay. 1988. Compensation Theory and Practice. Boston, Mass: PWS-Kent.Wiseman, J. 1982. An evaluation of environmental disclosures made in corporate annual reports. Accounting, Organizations and Society 7 (1): 53-63. 描述 碩士
國立政治大學
會計學系
108353015資料來源 http://thesis.lib.nccu.edu.tw/record/#G0108353015 資料類型 thesis dc.contributor.advisor 梁嘉紋 zh_TW dc.contributor.advisor Liang, Jia-Wen en_US dc.contributor.author (Authors) 林芯妤 zh_TW dc.contributor.author (Authors) Lin, Hsin-Yu en_US dc.creator (作者) 林芯妤 zh_TW dc.creator (作者) Lin, Hsin-Yu en_US dc.date (日期) 2021 en_US dc.date.accessioned 1-Aug-2022 17:05:53 (UTC+8) - dc.date.available 1-Aug-2022 17:05:53 (UTC+8) - dc.date.issued (上傳時間) 1-Aug-2022 17:05:53 (UTC+8) - dc.identifier (Other Identifiers) G0108353015 en_US dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/140977 - 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) 108353015 zh_TW dc.description.abstract (摘要) 過去研究多探討企業社會責任環境層面的自願性揭露，卻較少探討社會層面的自願性揭露，本研究以2018年至2019年台灣上市櫃公司為樣本，探討非擔任主管職務之全時員工（以下簡稱非主管員工）薪資水準與公司自願揭露非主管員工薪資調整情形之關聯性，並進一步探討在自願性揭露下，非主管員工薪資水準與公司調整非主管員工薪資之關聯性。研究結果發現當非主管員工平均薪資愈高、非主管員工平均薪資高於同業水準或是高於同業水準愈多，公司較會自願揭露非主管員工薪資調整情形。此外，在有揭露非主管員工薪資調整情形的公司中，當非主管員工平均薪資愈高、非主管員工平均薪資高於同業水準或是高於同業水準愈多，公司較會調整非主管員工薪資，且當非主管員工平均薪資愈高，非主管員工的平均薪資調整幅度愈大，整體而言，實證結果支持自願性揭露理論。 zh_TW dc.description.abstract (摘要) Previous studies mostly focused on the environmental voluntary disclosure of corporate social responsibility but rarely examined social aspect of voluntary disclosure. Using a sample of Taiwan listed companies from 2018 to 2019, this study examines the relation between the pay level of non-executive full-time employees (non-executive employees) and the voluntary disclosure of non-executive employee pay adjustments, and further examines the relation between the pay level of non-executive employees and the pay adjustment of non-executive employees for firms voluntarily disclosing their pay adjustments. The results suggest that when the pay level of non-executive employees is higher, companies are more likely to voluntarily disclose pay adjustments of non-executive employees. In addition, based on the sub-sample of companies that voluntarily disclose pay adjustments for non-executive employees, the results show that the pay level of non-executive employees is positively associated with the likelihood and the magnitude of pay adjustments for non-executive employees. Overall, the results are consistent with the voluntary disclosure theory. en_US dc.description.tableofcontents 目次 I表次 II圖次 III第一章 緒論 1第一節 研究動機與目的 1第二節 研究問題 4第三節 研究架構 5第二章 文獻探討與我國制度發展 7第一節 公司治理 7第二節 企業社會責任之自願性揭露 11第三節 薪資制度與管理 16第四節 我國員工薪酬資訊之揭露 24第三章 研究方法 28第一節 研究假說 28第二節 資料來源與樣本選取 31第三節 實證模型與變數衡量 35第四章 實證結果與分析 45第一節 敘述性統計 45第二節 相關係數分析 49第三節 實證結果分析 52第四節 額外測試 60第五章 結論與建議 63第一節 研究結論 63第二節 研究限制及未來建議 65參考文獻 66附錄一 本期發生之員工福利、折舊、折耗及攤銷費用功能別彙總表 73附錄二 非擔任主管職務之全時員工薪資資訊 74附錄三 員工福利政策及權益維護措施 75附錄四 變數定義及說明 76 zh_TW dc.format.extent 3055521 bytes - dc.format.mimetype application/pdf - dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0108353015 en_US dc.subject (關鍵詞) 自願性揭露 zh_TW dc.subject (關鍵詞) 員工薪酬 zh_TW dc.subject (關鍵詞) 非擔任主管職務之全時員工 zh_TW dc.subject (關鍵詞) 薪資調整 zh_TW dc.subject (關鍵詞) 公司治理 zh_TW dc.subject (關鍵詞) 企業社會責任 zh_TW dc.subject (關鍵詞) Voluntary disclosure en_US dc.subject (關鍵詞) Employee compensation en_US dc.subject (關鍵詞) Non-executive full-time employee en_US dc.subject (關鍵詞) Pay adjustment en_US dc.subject (關鍵詞) Corporate governance en_US dc.subject (關鍵詞) Corporate social responsibility en_US dc.title (題名) 非擔任主管職務之全時員工薪資與企業揭露員工薪資調整情形之關聯性研究 zh_TW dc.title (題名) 無 en_US dc.type (資料類型) thesis en_US dc.relation.reference (參考文獻) 行政院主計總處國勢普查處薪資調查科，2020，109年2月職位空缺統計及108年經常性薪資調升情形，國勢普查處新聞稿。行政院主計總處國勢普查處薪資調查科，2021，受僱員工薪資與生產力，國勢普查處新聞稿。吳幸蓁、陳漢鐘與戚務君，2017，誠信經營與企業社會責任報告書之揭露與確信， 中華會計學刊，第12卷：423-470。吳幸蓁與廖蕙儀，2017，自願性揭露企業社會責任資訊之決定因素與其資訊後果. 中山管理評論，第25 卷第1期：13-62。吳復新，1996，人力資源管理，台北：國立空中大學。林文政，2006，薪資制度與管理，台北：國立空中大學。陳瑞斌與許崇源，2007，公司治理結構與資訊揭露之關聯性研究，交大管理學報第27卷第2期：55-109。黃英忠，1889，現代人力資源管理，台北:華泰。黃振豐與許志豪，2007，利害關係人與環境資訊揭露關聯性之探討，管理學域學術研討會論文集：A-45-A-64。葉銀華、李存修與柯承恩，2002，公司治理與評等系統，台北：商智文化。諸承明，2001，薪酬設計理論與實務之整合性模式－台灣大型企業實證分析，人力資源管理學報第1卷第1期：1-25。諸承明、戚樹誠與李長貴，1996，薪資設計之文獻回顧與評論－建立「薪資設計四要素模式」，人力資源學報第6期：57-85。諸承明、戚樹誠與李長貴，1998，我國大型企業薪資設計現況及其成效之研究－以「薪資設計四要素模式」為分析架構，輔仁管理評論第5卷第1期：97-116。歐進士、陳博舜與李貴富，2004，台灣資訊電子業之訓練活動的企業價值分析， 人力資源管理學報第4卷第4期：51-72。Adams, J. S. 1963. Towards an understanding of inequity. The Journal of Abnormal and Social Psychology 67 (5): 422-436.Akhtaruddin, M., M. A. Hossain, M. Hossain, and Y. Lee. 2009. Corporate governance and voluntary disclosure in corporate annual reports of Malaysian listed firms. Journal of Applied Management Accounting Research 7 (1): 1-19.Ali Fekrat, M., C. Inclan, and D. Petroni. 1996. Corporate environmental disclosures: Competitive disclosure hypothesis using 1991 annual report data. The International Journal of Accounting 31 (2): 175-195.Al-Tuwaijri, S. A., T. E. Christensen, and K. E. Hughes. 2004. The relations among environmental disclosure, environmental performance, and economic performance: a simultaneous equations approach. Accounting, Organizations and Society 29 (5): 447-471.Barako, D. G., P. Hancock, and H. Izan. 2006. Factors influencing voluntary corporate disclosure by Kenyan companies. Corporate Governance: An International Review 14 (2): 107-125.Bewley, K., and Y. 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