| dc.contributor.advisor | 許崇源 | zh_TW |
| dc.contributor.author (Authors) | 葉旻其 | zh_TW |
| dc.creator (作者) | 葉旻其 | zh_TW |
| dc.date (日期) | 2008 | en_US |
| dc.date.accessioned | 18-Sep-2009 20:05:09 (UTC+8) | - |
| dc.date.available | 18-Sep-2009 20:05:09 (UTC+8) | - |
| dc.date.issued (上傳時間) | 18-Sep-2009 20:05:09 (UTC+8) | - |
| dc.identifier (Other Identifiers) | G0096353003 | en_US |
| dc.identifier.uri (URI) | https://nccur.lib.nccu.edu.tw/handle/140.119/36897 | - |
| 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) | 96353003 | zh_TW |
| dc.description (描述) | 97 | zh_TW |
| dc.description.abstract (摘要) | 本研究從家族治理、機構投資人持股、董事會組成、董事會效能之角度探討公司治理機制對企業績效與董監薪酬之影響。家族治理方面，家族持股愈多，企業績效愈好，但家族參與經營程度愈高，企業績效卻愈差；而家族治理下，董監薪酬水準、薪酬績效連結性均較低。機構投資者方面，本國金融機構持股愈高，企業績效愈高。董事會組成方面，董事長兼總經理下，企業績效較差、董監薪酬績效連結性較低，而執行董事、獨立董監席次比例愈高，企業績效、董監薪酬績效連結性均愈高；董事長兼總經理下及執行董事席次比例愈高時，董監薪酬水準愈低，而獨立董監席次比例愈高，董監薪酬水準愈高。董事會效能方面，正常營運下之企業，董事會開會次數愈多、出席率愈高，企業績效均提升；董事會出席率愈高，董監薪酬水準、薪酬績效連結性均愈高。 | zh_TW |
| dc.description.abstract (摘要) | The study uses family governance, institutional ownership, board structure, and board activities to empirically investigate the influence of corporate governance on firm performance and board compensation. Empirical result shows that the firm performance is higher when family ownership, institutional ownership, executive directors, independent board members, and board activities increase, and that the firm performance is lower when family involvement increase and when chairman and CEO is the same person. In addition, the board compensation is higher when independent board members and board activities increase, and the board compensation are lower when family governance, institutional ownership, executive directors increase and when chairman and CEO is the same person. Moreover, the pay-performance sensitivity is higher when institutional ownership, executive directors, independent board members, and board activities increase, and the pay-performance sensitivity is lower when family governance increase and when chairman and CEO is the same person. | en_US |
| dc.description.tableofcontents | 第壹章 緒論 4第一節 研究動機與目的 4第二節 研究問題 7第三節 研究架構 9第貳章 文獻探討 11第一節 公司治理之意義內涵 11第二節 公司治理機制對企業績效之影響 13第三節 公司治理機制對高階管理者薪酬之影響 27第參章 假說建構與研究方法 42第一節 假說建構 42第二節 研究方法 51第肆章 實證結果分析 65第一節 敘述性統計與相關係數分析 65第二節 公司治理機制對企業績效之影響 69第三節 公司治理機制對董監薪酬之影響 76第四節 敏感性分析 85第伍章 結論與建議 94第一節 研究結論 94第二節 研究限制與未來建議 95參考文獻 97圖 目 錄圖1-1 研究議題體系圖 8圖1-2 研究架構圖 10表 目 錄表3-1變數定義彙總表 60表3-2變數名稱與預期方向表 61表3-3樣本選取過程 62表3-4樣本公司產業/年度分布表 63表4-1敘述性統計資料 67表4-2 Pearson（右上）及Spearman（左下）相關係數 68表4-3迴歸模型：公司治理機制對企業績效之影響 69表4-4開會次數與ROE之分布分析 72表4-5不同群組ROE平均數之T檢定 74表4-6不同群組開會次數之分類迴歸分析 75表4-7迴歸模型：家族治理對董監薪酬之影響 77表4-8家族因素對董監薪酬之影響分析 78表4-9迴歸模型：機構投資者持股對董監薪酬之影響 79表4-10迴歸模型：董事會組成對董監薪酬之影響 81表4-11迴歸模型：董事會效能對董監薪酬之影響 83表4-12公司治理機制與董監薪酬影響迴歸模型VIF檢定 84表4-13公司治理機制對企業績效之影響迴歸模型敏感性分析 87表4-14公司治理機制對董監薪酬之影響迴歸模型敏感性分析（ROA） 88表4-15公司治理機制對董監薪酬之影響迴歸模型敏感性分析（ROA—續） 89表4-16公司治理機制對董監薪酬之影響迴歸模型敏感性分析之VIF檢定（ROA） 90表4-17公司治理機制對董監薪酬之影響迴歸模型敏感性分析（EPS） 91表4-18公司治理機制對董監薪酬之影響迴歸模型敏感性分析（EPS—續） 92表4-19公司治理機制對董監薪酬之影響迴歸模型敏感性分析之VIF檢定（EPS） 93 | 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/#G0096353003 | en_US |
| dc.subject (關鍵詞) | 公司治理 | zh_TW |
| dc.subject (關鍵詞) | 企業績效 | zh_TW |
| dc.subject (關鍵詞) | 董監薪酬 | zh_TW |
| dc.subject (關鍵詞) | 薪酬績效連結性 | zh_TW |
| dc.subject (關鍵詞) | Corporate Governance | en_US |
| dc.subject (關鍵詞) | Firm Performance | en_US |
| dc.subject (關鍵詞) | Board Compensation | en_US |
| dc.subject (關鍵詞) | Pay-Performance Sensitivity | en_US |
| dc.title (題名) | 公司治理機制對企業績效與董監薪酬之影響 | zh_TW |
| dc.type (資料類型) | thesis | en |
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