| dc.contributor.advisor | 張清福 | zh_TW |
| dc.contributor.advisor | Chang, Ching-fu | en_US |
| dc.contributor.author (作者) | 許琇婷 | zh_TW |
| dc.creator (作者) | 許琇婷 | zh_TW |
| dc.date (日期) | 2003 | en_US |
| dc.date.accessioned | 18-九月-2009 09:11:23 (UTC+8) | - |
| dc.date.available | 18-九月-2009 09:11:23 (UTC+8) | - |
| dc.date.issued (上傳時間) | 18-九月-2009 09:11:23 (UTC+8) | - |
| dc.identifier (其他 識別碼) | G0913530481 | en_US |
| dc.identifier.uri (URI) | https://nccur.lib.nccu.edu.tw/handle/140.119/34268 | - |
| 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) | 91353048 | zh_TW |
| dc.description (描述) | 92 | zh_TW |
| dc.description.abstract (摘要) | 員工分紅制度用以激勵員工，卻對股東權益有『稀釋效果』，其對股東財富之關係如何？本研究將探討員工分紅制度是否能提高公司的市場績效與財務績效，進而彌補因為稀釋效果所造成股東報酬的減少。此外，本研究認為企業在制訂員工分紅政策時，必定會受到公司特性的影響，故本研究亦探討公司特性與員工分紅政策之間是否具有關連性。實證結果發現，員工分紅制度與公司績效之關連性方面，現金紅利與會計績效間呈現正向相互影響，與市場績效呈現負向相互影響，而股票紅利與市場績效間存有負向相互影響，且無法顯著提升會計績效。員工分紅政策與公司特性之關連性方面，公司規模、人力資源重要性、成長機會與員工紅利成現正相關，唯成長機會與現金紅利無顯著相關。 | zh_TW |
| dc.description.abstract (摘要) | The employee bonus policy in Taiwan makes manifest contribution to the upgrade of local high-tech firms. Such policy attracts eminent employees while causing direct losses to the equity of stockholders. Is it definitely a good policy? This study investigates if this policy improves firms’ accounting performance and market performance and if there exists an association between the employee bonus policy and firms’ characteristics. The results indicate that there is a positive relationship between the employee bonus and accounting performance, but accounting performance doesn’t have significant positive effect on stock bonus. Negative association between the employee bonus and accounting performance exists, but the negative relationship between cash bonus and market performance is not significant. The firm size, importance of human resource and opportunity of growth all have positive effects on the employee bonus, but opportunity of growth has no significant effect on cash bonus. | en_US |
| dc.description.tableofcontents | 第壹章 緒論 ……………………………………………………1第一節 研究動機………………………………………………………1第二節 研究目的………………………………………………………3第三節 研究問題………………………………………………………5第四節 研究架構………………………………………………………6第貳章 理論探討與文獻回顧 ……………………………………8第一節 員工分紅的意義………………………………………………8第二節 我國員工分紅制度……………………………………………13第三節 員工分紅相關文獻探…………………………………………17第參章 研究方法……………………………………………………35第一節 研究假說………………………………………………………35第二節 實證模型與變數衡量…………………………………………49第三節 資料來源、處理與研究期間…………………………………57第四節 預期實證結果…………………………………………………58第肆章 實證結果……………………………………………………60第一節 敘述統計分析…………………………………………………60第二節 相關性分析……………………………………………………62第三節 假說檢定………………………………………………………65第伍章 結論與建議……………………………………………… …71第一節 研究結論………………………………………………………71第二節 研究限制與後續研究建議……………………………………74參考文獻……………………………………………… ………………76 | 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/#G0913530481 | en_US |
| dc.subject (關鍵詞) | 員工分紅制度 | zh_TW |
| dc.subject (關鍵詞) | 公司績效 | zh_TW |
| dc.subject (關鍵詞) | 公司特性 | zh_TW |
| dc.subject (關鍵詞) | 聯立方程式 | zh_TW |
| dc.subject (關鍵詞) | the employee bonus policy | en_US |
| dc.subject (關鍵詞) | firms` performance | en_US |
| dc.subject (關鍵詞) | firms` characteristic | en_US |
| dc.subject (關鍵詞) | simultaneous equation | en_US |
| dc.title (題名) | 員工分紅政策與公司特性及績效關連性之研究--以台灣上市資訊電子業為例 | zh_TW |
| dc.type (資料類型) | thesis | en |
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