學術產出-Theses
Article View/Open
Publication Export
-
題名 員工申請育嬰留職停薪與公司治理之關聯-以臺灣上市櫃公司為例
The Effect of Corporate Governance on the Choice of Applying for Parental Leave without Pay: Evidence from Taiwan’s Listed Companies作者 吳容嫻
Wu, Rong-Xian貢獻者 翁永和
Weng, Yung-Ho
吳容嫻
Wu, Rong-Xian關鍵詞 育嬰留職停薪
公司治理
企業社會責任日期 2023 上傳時間 2-Aug-2023 14:19:56 (UTC+8) 摘要 為探討全產業公司之員工申請育嬰留職停薪與公司治理之關聯,以「TEJ資料庫」所收錄之上市櫃公司為研究對象,研究時間範圍為2015年至2020年,使用員工申請育嬰留職停薪情形、公司治理及其他營運資料等作為變數資料,並將解釋變數分為員工特性、公司特性及公司治理三大構面共十項,其中「編制企業社會責任報告書」經進行現況分析後,其平均值達98%,無法顯示資料差異性,爰不納入後續實證模型。資料彙整後,採用最小平方法建立模型進行迴歸分析,實證結果顯示,「員工女性比率」對員工申請育嬰留職停薪具有高度顯著且正向影響;「獨立董事比率」及「董事女性比率」等2項解釋變數,與員工申請育嬰留職停薪間具有顯著之正向影響;「員工平均年資」及「員工離職率」等2項解釋變數,具有正向關係但不顯著;「公司治理評鑑」則對員工申請育嬰留職停薪間具有高度顯著且負向影響;「公司規模」則對員工申請育嬰留職停薪情形為顯著之負向影響;「基層員工平均薪酬」及「股東權益報酬率」等2項解釋變數,對員工申請育嬰留職停薪呈現負向關係但不顯著。 參考文獻 中文部分王孝萱(2019),「育嬰留職停薪之影響因素與未來再申請意願之關係」,臺北市立大學人文藝術學院國民小學教師在職進修公民與社會教學碩士學位班碩士論文。吳雅惠(2008),「家庭支持方案對懷孕婦女組織承諾及產後復工的影響」,國立政治大學勞工研究所碩士論文。李佩儒(2009),「新竹女性高科技人員對育嬰假滿意度之研究」,育達商業技術學院企業管理所碩士論文。林淑慧、李政儒(2014),「受僱者申請育嬰留職停薪之性別差異影響因素研究(ILOSH103-R323)」。林靜莉(2012),「我國育嬰留職停薪制度之研究-以中部科學工業園區為例」,逢甲大學公共政策所碩士論文。張佑廷(2017),「善盡企業社會責任對公司治理、獲利能力關係之探討」,朝陽科技大學財務金融系碩士論文。張淑惠(2022),「正念、工作壓力、心理賦權、幸福感與團隊凝聚力之關聯性研究」,輔仁大學非營利組織管理碩士學位學程在職專班碩士論文。陳宥妃(2014),「育嬰留職停薪假申請意願及復職狀況之研究-以北台灣地區為例」,國立中正大學勞工關係學系暨研究所碩士論文。陳振遠、王健聰、洪世偉(2017),「公司治理對於企業社會責任、公司價值之影響」,《中山管理評論》,25(1),135-176。曾翠屏(2012),「育嬰留職停薪申請意願探討-以新竹科學園區工作者為例」,玄奘大學社會福利學系碩士在職專班碩士論文。葉聖琪(2019),「影響育嬰留職停薪復職及待遇之因素」,國立臺北大學社會學系碩士論文。薛敏正、葉淑玲、盧怡妏(2022),「股權結構、公司治理與企業社會責任對員工薪酬之影響」,《中華會計學刊》,18(2),167-205。鐘寧樺(2012),「公司治理與員工福利:來自中國非上市企業的證據」,《經濟研究》,12,138-152。 英文部分Adams, R. B. (2016). Women on Boards: The Superheroes of Tomorrow?. Leadership Quarterly, 27(3), 371-386.Arrow, K. J. (1973). Social Responsibility and Economic Efficiency. Public Policy, 21, 303-317.Black, B. S., Kim, W., & Jang, H. (2006). Does Corporate Governance Affect Firm Value? Evidence from Korea. Journal of Law Economics and Organization, 22(2), 366-413.Boushey, H., & Glynn, S. J. (2012). Comprehensive Paid Family and Medical Leave for Today`s Families and Workplaces. Center for American Progress Action Fund. https://www.americanprogress.org/article/comprehensive-paid-family-and-medical-leave-for-todays-families-and-workplaces/Bowen, H. R. (1953). Social Responsibility of the Businessman. Harper and Brothers.Clark, S. C. (2000). Work/Family Border Theory: A New Theory of Work/Family Balance. Human Relations, 53(6), 747-770.Communities, C. o. T. E. (2002). Communication from the Commission Concerning Corporate Social Responsibility: A Business Contribution to Sustainable Development.Cornell, B., & Shapiro, A. (1987). Corporate Stakeholders and Corporate Finance. Financial Management, 16, 5-14.Fauver, L., McDonald, M. B., & Taboada, A. G. (2018). Does It Pay to Treat Employees Well? International Evidence on the Value of Employee-Friendly Culture. Journal of Corporate Finance, 50, 84-108.Galbreath, J. (2006). Does Primary Stakeholder Management Positively Affect the Bottom Line? Management Decision, 44(8), 1106-1121.Galbreath, J., & McDonald, G. (2010). How Does Corporate Social Responsibility Benefit Firms? Evidence from Australia. European Business Review, 22(4), 411-431.Ko, C.-Y., Pan, H., Kuo, L.-C., & Ko, Y.-C. (2020). The Association Between Non-Executive Compensation and Firm Performance. Asia-Pacific Journal of Accounting & Economics, 29(2), 386-401.Lai, J.-H., & Chen, L.-Y. (2014). The Valuation Effect of Corporate Governance on Stakeholder Wealth: Evidence from Strategic Alliances. International Review of Economics & Finance, 32, 117-131.McWilliams, A., & Siegel, D. (2000). Corporate Social Responsibility and Financial Performance: Correlation or Misspecification? Strategic Management Journal, 21(5), 603-609.Mia, M. A. (2022). Do Women on Boards Affect Employee Benefits? Evidence from the Global Microfinance Industry. Economics Letters, 210.Nyuur, R. B., Ofori, D. F., Amankwah, M. O., & Baffoe, K. A. (2021). Corporate Social Responsibility and Employee Attitudes: the Moderating Role of Employee Age. Business Ethics, the Environment & Responsibility, 31(1), 100-117.Preston, L. E., & O`Bannon, D. P. (1997). The Corporate Social-Financial Performance Relationship:A Typology and Analysis. Business & Society, 36(4), 419-429.Provasi, R., & Harasheh, M. (2021). Gender Diversity and Corporate Performance: Emphasis on Sustainability Performance. Corporate Social Responsibility and Environmental Management, 28(1), 127-137.Ruf, B. M., Muralidhar, K., Brown, R. M., Janney, J. J., & Paul, K. (2001). An Empirical Investigation of the Relationship between Change in Corporate Social Performance and Financial Performance: A Stakeholder Theory Perspective. Journal of Business Ethics, 32(2), 143-156.Zahra, S. A., Oviatt, B. M., & Minyard, K. (1993). Effects of Corporate Ownership and Board Structure on Corporate Social Responsibility and Financial Performance. Academy of Management Proceedings, 1. 描述 碩士
國立政治大學
行政管理碩士學程
110921087資料來源 http://thesis.lib.nccu.edu.tw/record/#G0110921087 資料類型 thesis dc.contributor.advisor 翁永和 zh_TW dc.contributor.advisor Weng, Yung-Ho en_US dc.contributor.author (Authors) 吳容嫻 zh_TW dc.contributor.author (Authors) Wu, Rong-Xian en_US dc.creator (作者) 吳容嫻 zh_TW dc.creator (作者) Wu, Rong-Xian en_US dc.date (日期) 2023 en_US dc.date.accessioned 2-Aug-2023 14:19:56 (UTC+8) - dc.date.available 2-Aug-2023 14:19:56 (UTC+8) - dc.date.issued (上傳時間) 2-Aug-2023 14:19:56 (UTC+8) - dc.identifier (Other Identifiers) G0110921087 en_US dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/146643 - dc.description (描述) 碩士 zh_TW dc.description (描述) 國立政治大學 zh_TW dc.description (描述) 行政管理碩士學程 zh_TW dc.description (描述) 110921087 zh_TW dc.description.abstract (摘要) 為探討全產業公司之員工申請育嬰留職停薪與公司治理之關聯,以「TEJ資料庫」所收錄之上市櫃公司為研究對象,研究時間範圍為2015年至2020年,使用員工申請育嬰留職停薪情形、公司治理及其他營運資料等作為變數資料,並將解釋變數分為員工特性、公司特性及公司治理三大構面共十項,其中「編制企業社會責任報告書」經進行現況分析後,其平均值達98%,無法顯示資料差異性,爰不納入後續實證模型。資料彙整後,採用最小平方法建立模型進行迴歸分析,實證結果顯示,「員工女性比率」對員工申請育嬰留職停薪具有高度顯著且正向影響;「獨立董事比率」及「董事女性比率」等2項解釋變數,與員工申請育嬰留職停薪間具有顯著之正向影響;「員工平均年資」及「員工離職率」等2項解釋變數,具有正向關係但不顯著;「公司治理評鑑」則對員工申請育嬰留職停薪間具有高度顯著且負向影響;「公司規模」則對員工申請育嬰留職停薪情形為顯著之負向影響;「基層員工平均薪酬」及「股東權益報酬率」等2項解釋變數,對員工申請育嬰留職停薪呈現負向關係但不顯著。 zh_TW dc.description.tableofcontents 第一章 緒論 1第一節 研究背景 1第二節 研究動機與目的 2第三節 研究方法與架構 3第二章 文獻回顧 4第一節 我國育嬰留職停薪制度及相關文獻 4第二節 公司治理定義及相關文獻 11第三節 公司治理對員工申請育嬰留職停薪之影響 14第四節 其他影響員工申請育嬰留職停薪因素相關文獻 16第三章 我國上市櫃公司員工申請育嬰留職停薪之現況統計 26第一節 資料範圍及來源 26第二節 影響員工申請育嬰留職停薪之決定因素現況分析 27第四章 實證模型設定 38第一節 變數說明及預期影響方向 38第二節 實證模型建立 43第五章 實證模型結果分析 44第一節 相關變數的基本統計量 44第二節 各實證變數之相關性分析 45第三節 實證結果分析 47第六章 結論與建議 51第一節 研究結論 51第二節 未來研究方向與建議 52參考文獻 53 zh_TW dc.format.extent 1998239 bytes - dc.format.mimetype application/pdf - dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0110921087 en_US dc.subject (關鍵詞) 育嬰留職停薪 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.title (題名) 員工申請育嬰留職停薪與公司治理之關聯-以臺灣上市櫃公司為例 zh_TW dc.title (題名) The Effect of Corporate Governance on the Choice of Applying for Parental Leave without Pay: Evidence from Taiwan’s Listed Companies en_US dc.type (資料類型) thesis en_US dc.relation.reference (參考文獻) 中文部分王孝萱(2019),「育嬰留職停薪之影響因素與未來再申請意願之關係」,臺北市立大學人文藝術學院國民小學教師在職進修公民與社會教學碩士學位班碩士論文。吳雅惠(2008),「家庭支持方案對懷孕婦女組織承諾及產後復工的影響」,國立政治大學勞工研究所碩士論文。李佩儒(2009),「新竹女性高科技人員對育嬰假滿意度之研究」,育達商業技術學院企業管理所碩士論文。林淑慧、李政儒(2014),「受僱者申請育嬰留職停薪之性別差異影響因素研究(ILOSH103-R323)」。林靜莉(2012),「我國育嬰留職停薪制度之研究-以中部科學工業園區為例」,逢甲大學公共政策所碩士論文。張佑廷(2017),「善盡企業社會責任對公司治理、獲利能力關係之探討」,朝陽科技大學財務金融系碩士論文。張淑惠(2022),「正念、工作壓力、心理賦權、幸福感與團隊凝聚力之關聯性研究」,輔仁大學非營利組織管理碩士學位學程在職專班碩士論文。陳宥妃(2014),「育嬰留職停薪假申請意願及復職狀況之研究-以北台灣地區為例」,國立中正大學勞工關係學系暨研究所碩士論文。陳振遠、王健聰、洪世偉(2017),「公司治理對於企業社會責任、公司價值之影響」,《中山管理評論》,25(1),135-176。曾翠屏(2012),「育嬰留職停薪申請意願探討-以新竹科學園區工作者為例」,玄奘大學社會福利學系碩士在職專班碩士論文。葉聖琪(2019),「影響育嬰留職停薪復職及待遇之因素」,國立臺北大學社會學系碩士論文。薛敏正、葉淑玲、盧怡妏(2022),「股權結構、公司治理與企業社會責任對員工薪酬之影響」,《中華會計學刊》,18(2),167-205。鐘寧樺(2012),「公司治理與員工福利:來自中國非上市企業的證據」,《經濟研究》,12,138-152。 英文部分Adams, R. B. (2016). Women on Boards: The Superheroes of Tomorrow?. Leadership Quarterly, 27(3), 371-386.Arrow, K. J. (1973). Social Responsibility and Economic Efficiency. Public Policy, 21, 303-317.Black, B. S., Kim, W., & Jang, H. (2006). Does Corporate Governance Affect Firm Value? Evidence from Korea. Journal of Law Economics and Organization, 22(2), 366-413.Boushey, H., & Glynn, S. J. (2012). Comprehensive Paid Family and Medical Leave for Today`s Families and Workplaces. Center for American Progress Action Fund. https://www.americanprogress.org/article/comprehensive-paid-family-and-medical-leave-for-todays-families-and-workplaces/Bowen, H. R. (1953). Social Responsibility of the Businessman. Harper and Brothers.Clark, S. C. (2000). Work/Family Border Theory: A New Theory of Work/Family Balance. Human Relations, 53(6), 747-770.Communities, C. o. T. E. (2002). Communication from the Commission Concerning Corporate Social Responsibility: A Business Contribution to Sustainable Development.Cornell, B., & Shapiro, A. (1987). Corporate Stakeholders and Corporate Finance. Financial Management, 16, 5-14.Fauver, L., McDonald, M. B., & Taboada, A. G. (2018). Does It Pay to Treat Employees Well? International Evidence on the Value of Employee-Friendly Culture. Journal of Corporate Finance, 50, 84-108.Galbreath, J. (2006). Does Primary Stakeholder Management Positively Affect the Bottom Line? Management Decision, 44(8), 1106-1121.Galbreath, J., & McDonald, G. (2010). How Does Corporate Social Responsibility Benefit Firms? Evidence from Australia. European Business Review, 22(4), 411-431.Ko, C.-Y., Pan, H., Kuo, L.-C., & Ko, Y.-C. (2020). The Association Between Non-Executive Compensation and Firm Performance. Asia-Pacific Journal of Accounting & Economics, 29(2), 386-401.Lai, J.-H., & Chen, L.-Y. (2014). The Valuation Effect of Corporate Governance on Stakeholder Wealth: Evidence from Strategic Alliances. International Review of Economics & Finance, 32, 117-131.McWilliams, A., & Siegel, D. (2000). Corporate Social Responsibility and Financial Performance: Correlation or Misspecification? Strategic Management Journal, 21(5), 603-609.Mia, M. A. (2022). Do Women on Boards Affect Employee Benefits? Evidence from the Global Microfinance Industry. Economics Letters, 210.Nyuur, R. B., Ofori, D. F., Amankwah, M. O., & Baffoe, K. A. (2021). Corporate Social Responsibility and Employee Attitudes: the Moderating Role of Employee Age. Business Ethics, the Environment & Responsibility, 31(1), 100-117.Preston, L. E., & O`Bannon, D. P. (1997). The Corporate Social-Financial Performance Relationship:A Typology and Analysis. Business & Society, 36(4), 419-429.Provasi, R., & Harasheh, M. (2021). Gender Diversity and Corporate Performance: Emphasis on Sustainability Performance. Corporate Social Responsibility and Environmental Management, 28(1), 127-137.Ruf, B. M., Muralidhar, K., Brown, R. M., Janney, J. J., & Paul, K. (2001). An Empirical Investigation of the Relationship between Change in Corporate Social Performance and Financial Performance: A Stakeholder Theory Perspective. Journal of Business Ethics, 32(2), 143-156.Zahra, S. A., Oviatt, B. M., & Minyard, K. (1993). Effects of Corporate Ownership and Board Structure on Corporate Social Responsibility and Financial Performance. Academy of Management Proceedings, 1. zh_TW