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研究生:董珮珊
研究生(外文):Pei-shan Tung
論文名稱:公司治理、公司績效與高階主管薪酬關係之研究
論文名稱(外文):A study of relationships among corporate governance, firm performance and CEO compensation
指導教授:莊忠柱莊忠柱引用關係
學位類別:碩士
校院名稱:真理大學
系所名稱:管理科學研究所
學門:商業及管理學門
學類:企業管理學類
論文種類:學術論文
論文出版年:2005
畢業學年度:93
語文別:中文
中文關鍵詞:公司治理公司績效高階主管薪酬
外文關鍵詞:Corporate GovernanceFirm PerformanceCEO Compensation
相關次數:
  • 被引用被引用:25
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近年來,因為高階主管的自利行為而導致公司股東蒙受損失的案例不勝枚舉,公司治理成為管理界備受關注的議題,然而,影響公司治理良窳的關鍵因子和公司績效以及高階主管薪酬間的關係卻一直未有定論,本文以2000年至2003年上市上櫃公司為樣本,利用線性結構方程式(structural equation modeling, SEM) 的LISREL統計軟體探討公司治理變數、公司績效和高階主管薪酬間的關係。結果發現董監所有權和董事會獨立性對公司績效有顯著的正向影響,董事會獨立性和公司績效對高階主管薪酬有顯著的正向影響,此外,公司績效為董監所有權、董事會獨立性和高階主管薪酬間的中介變項。
目錄

目錄 I
表目錄 III
圖目錄 IV
第一章 緒論 1
第一節 研究背景與動機 1
第二節 研究目的 5
第三節 研究限制 6
第二章 文獻探討 7
第一節 公司治理的意涵 7
第二節 公司績效的意涵 9
第三節 薪酬的意涵 9
第四節 公司治理與公司績效的關係 10
第五節 公司績效與薪酬的關係 13
第六節 公司治理與高階主管薪酬的關係 14
第七節 文獻總結 15
第三章 研究方法 16
第一節 概念性研究架構 16
第二節 研究資料與來源 17
第三節 研究假說 18
第四節 變數的操作性定義 22
第五節 分析方法 24
第四章 實證結果 27
第一節 基本敘述統計量分析 27
第二節 模式配適度 30
第三節 研究假說檢定 37
第五章 結論與建議 45
第一節 結論與管理意涵 45
第二節 建議 49
參考文獻 52
參考文獻

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