| dc.contributor.advisor | 梁嘉紋 | zh_TW |
| dc.contributor.author (Authors) | 吳元婷 | zh_TW |
| dc.creator (作者) | 吳元婷 | zh_TW |
| dc.date (日期) | 2010 | en_US |
| dc.date.accessioned | 29-Sep-2011 16:39:09 (UTC+8) | - |
| dc.date.available | 29-Sep-2011 16:39:09 (UTC+8) | - |
| dc.date.issued (上傳時間) | 29-Sep-2011 16:39:09 (UTC+8) | - |
| dc.identifier (Other Identifiers) | G0098353045 | en_US |
| dc.identifier.uri (URI) | http://nccur.lib.nccu.edu.tw/handle/140.119/50789 | - |
| 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) | 98353045 | zh_TW |
| dc.description (描述) | 99 | zh_TW |
| dc.description.abstract (摘要) | 自願性財務預測對公司來說，是傳遞內部資訊給外部使用者之方法之一，透過自願性財務預測，藉以消弭因資訊不對稱所產生之代理問題。公司為了減輕代理問題，透過薪酬之設計，使經營者與股東之目標趨於一致，因此，本研究欲探討高階經理人之薪酬，是否會受到其自願性財務預測之影響。本研究針對2000年至2009年標準普爾前五百(S&P 500)之公司，進行高階經理人薪酬及自願性財務預測關聯性之探討。以是否發佈自願性財務預測、是否未達成自願性財務預測，以及自願性財務預測之準確性，分別探討其與高階經理人薪酬之關聯。實證結果發現，公司當年度有發佈自願性年盈餘預測，高階經理人薪酬變動會增加；本研究亦發現當未達到自願性年盈餘預測時，高階經理人薪酬有負向變動，而未達到季盈餘預測的情況下並未發現同樣結果；而預測之準確性，不論是年樣本或季樣本，皆未發現與高階經理人薪酬有顯著之關聯性。關鍵 | zh_TW |
| dc.description.tableofcontents | 第壹章 緒論 1第一節 研究動機與目的 1第二節 研究問題 3第三節 研究架構 4第貳章 文獻探討 6第一節 自願性財務預測 6第二節 代理理論 9第三節 高階經理人薪酬之決定因素 11第參章 研究設計 14第一節 研究假說 14第二節 變數衡量與模型建立 16第三節 實證模型 19第肆章 實證結果與分析 25第一節 敘述性統計分析 25第二節 多元迴歸分析結果 32第三節 額外測試 38第伍章 研究結論、限制與建議 44第一節 研究結論 45第二節 研究限制 47第三節 研究建議 47第四節 研究貢獻 48參考文獻 50 | zh_TW |
| dc.language.iso | en_US | - |
| dc.source.uri (資料來源) | http://thesis.lib.nccu.edu.tw/record/#G0098353045 | en_US |
| dc.subject (關鍵詞) | 高階經理人薪酬 | zh_TW |
| dc.subject (關鍵詞) | 自願性財務預測 | zh_TW |
| dc.subject (關鍵詞) | 代理問題 | zh_TW |
| dc.title (題名) | 高階經理人薪酬與自願性盈餘預測之關聯性 | zh_TW |
| dc.title (題名) | On the association between CEO’s compensation and voluntary disclosure | en_US |
| dc.type (資料類型) | thesis | en |
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