臺灣博碩士論文加值系統

本研究探討國際財務報導準則(International Financial Reporting Standards，以下簡稱IFRSs)實施，對台灣上市公司薪酬績效敏感性之影響，同時探討審計委員會和薪酬委員會之成員重疊對二者之調節效果。本研究以2011年至2014年上市公司為研究對象，發現當國際財務報導準則(IFRSs)實施後，公司會增加薪酬對績效之敏感性。但同時考慮審計委員會和薪酬委員會成員重疊之影響時，本文發現委員會成員有重疊的公司，並不會因為國際財務報導準則(IFRSs)而影響薪酬對績效之敏感性，而無委員會成員重疊之公司，則會因為國際財務報導準則(IFRSs)實施而提升薪酬對績效之敏感性，當薪酬委員會裡有審計委員的參與，在制定薪酬決策時，會增加對於財務報表資訊的疑慮及謹慎性，薪酬的設計較不易受公司所採用的會計準則改變影響。

This study examines how the mandatory adoption of International Financial Reporting Standards (IFRSs) and the director overlapping (defined as overlapping membership on audit and compensation committees) affects the pay-performance sensitivity (PPS) on listed companies in Taiwan. Using 2826 firm-year observations over the period 2011-2014, we find that when IFRSs implemented, companies will increase the PPS. However, when take into account the influence of the director overlapping, we find that there will not affect the implementation of IFRSs on the PPS .But without director overlapping, the implementation of IFRSs will enhance the PPS. This findings indicate that the compensation committee which has members involve in the audit committee will increase the doubts and prudence of the financial statements information on compensation decisions. And the design of compensation will be less susceptible by the impact of changes in accounting standards.

謝誌 I
摘要 II
Abstract III
目 錄 IV
圖目錄 V
表目錄 VI
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 研究貢獻 4
第四節 研究流程 5
第貳章 文獻探討 7
第一節 國際財務報導準則對薪酬績效敏感性影響 7
第二節 委員會對薪酬績效敏感性影響 9
第三節 建立假說 11
第參章 研究方法 14
第一節 研究樣本 14
第二節 變數衡量 16
第三節 實證模型 20
第肆章 實證結果 22
第一節 單變量分析 22
第二節多變量迴歸分析 30
第伍章 結論與建議 45
參考文獻 47
中文部分： 47
英文部分 49

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