| dc.contributor.advisor | 林宛瑩 | zh_TW |
| dc.contributor.author (Authors) | 宋致皓 | zh_TW |
| dc.creator (作者) | 宋致皓 | zh_TW |
| dc.date (日期) | 2005 | en_US |
| dc.date.accessioned | 18-Sep-2009 09:03:52 (UTC+8) | - |
| dc.date.available | 18-Sep-2009 09:03:52 (UTC+8) | - |
| dc.date.issued (上傳時間) | 18-Sep-2009 09:03:52 (UTC+8) | - |
| dc.identifier (Other Identifiers) | G0093353027 | en_US |
| dc.identifier.uri (URI) | https://nccur.lib.nccu.edu.tw/handle/140.119/34227 | - |
| dc.description (描述) | 碩士 | zh_TW |
| dc.description (描述) | 國立政治大學 | zh_TW |
| dc.description (描述) | 會計研究所 | zh_TW |
| dc.description (描述) | 93353027 | zh_TW |
| dc.description (描述) | 94 | zh_TW |
| dc.description.abstract (摘要) | 本研究主要針對目前企業績效不佳，董事會成員坐領高額董監酬勞之情況進行研究。本研究首先從權力與監督兩構面分析目前影響董監酬勞水準之因素，並進一步從權力與監督構面探討執行業務董監領取員工分紅產生之激勵或稀釋效果對公司價值與股東權益之影響。 實證結果顯示，董事會成員之權力擴張會導致較高水準之董監酬勞，尤其是執行業務董監之員工分紅部分，且執行業務董監領取員工分紅對於公司股東權益及公司未來價值具有負向之影響。家族企業之董監酬勞並不會隨著權力擴張而有較高的水準。在內部監督機制方面，獨立董監之監督效果較不明顯；在外部監督機制方面，主動機構投資人相較於被動機構投資人，具有抑制董監酬勞自利行為之效果。 | zh_TW |
| dc.description.abstract (摘要) | Based on a sample of Taiwanese companies listed in Taiwan Securities Exchange over the period of 1996-2004, this thesis examines the determinans of compensation of board directors from the power and monitoring perspectives. In addition, this thesis investigates the effect of equity-based compensation of executive directors on firm value and return on equity. The empirical result indicates that the entrenchment of managerial power determines the level of directors’ pay, especially on equity-based compensation. The more powerful the board of directors, higher the level of compensation, lower the company value and the return on stockholders" equity. However, as compared to non-family-controlled firms, the directors of family-controlled firms tend to have lower level of compensation. Moreover, we find that active institutional investors have greater monitoring effect on the compensation level of board of directors. | en_US |
| dc.description.tableofcontents | 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 論文結構 .................................8第二章 文獻探討 .................................9第一節 代理問題與薪酬制度 .........................9第二節 高階主管薪酬水準的決定因素 ................11第三節 薪酬組成對股東財富的影響效果...............18第四節 機構投資人與股東財富間的關聯性..............20第三章 研究方法.................................23第一節 研究假說.................................23第二節 變數定義與衡量............................30第三節 樣本選取與資料來源 ........................41第四章 實證結果分析..............................43第一節 樣本描述 ................................43第二節 影響高階主管薪酬因素之實證結果..............48第三節 影響員工分紅激勵效果與稀釋效果因素之實證結果 65第五章 結論與建議...............................84第一節 研究結論 ................................84第二節 研究限制.................................88第三節 未來建議 ................................88參考文獻 ........................................89 | zh_TW |
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| dc.language.iso | en_US | - |
| dc.source.uri (資料來源) | http://thesis.lib.nccu.edu.tw/record/#G0093353027 | en_US |
| dc.subject (關鍵詞) | 董監酬勞 | zh_TW |
| dc.subject (關鍵詞) | 權益性報酬 | zh_TW |
| dc.subject (關鍵詞) | 高階主管權力 | zh_TW |
| dc.subject (關鍵詞) | 機構投資人 | zh_TW |
| dc.subject (關鍵詞) | 家族企業 | zh_TW |
| dc.subject (關鍵詞) | compensation of board of director | en_US |
| dc.subject (關鍵詞) | equity-based compensation | en_US |
| dc.subject (關鍵詞) | managerial power | en_US |
| dc.subject (關鍵詞) | institutional investor | en_US |
| dc.subject (關鍵詞) | family-controlled firms | en_US |
| dc.title (題名) | 董監酬勞與公司治理關聯性之研究 | zh_TW |
| dc.type (資料類型) | thesis | en |
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