臺灣博碩士論文加值系統

本研究主要目的，在於檢視臺灣銀行業經理人之超額報償與管理績效之關聯性。實證研究部份分階段進行，首先，採用無母數法之DEA效率估計模型計算1997至2002年之間43家樣本銀行之各項效率指數；其次，運用OLS 及Tobit迴歸分析法，在控制規模、勞力市場及負債政策等變數之下剖析樣本銀行管理績效與8項待解釋公司控制機能變數之關聯性。與黃明祥(2004)之實證結果一致，本研究發現經理人之管理效率與其超額報償呈顯著負相關，進一步提供證據支持Hirshleifer等(1992)之誘因酬勞(Incentive-Compensation)假說。

The major objective of this study is to investigate the relationship between managers’ compensations and firm performances in the Taiwan’s banking industry. The empirical study proceeds as two stages. First, a nonparametric frontier approach, DEA, is utilized to estimate various efficiency scores of the 43 sample banks over the period of 1997 to 2002. Then, both OLS and Tobit regressions are utilized to examine the associations between the cost efficiency and 8 explanatory managerial control mechanisms with 3 control variables. Consistent with the findings of Huang (2004), the empirical result provides positive evidence to support the existence of the incentive–compensation hypothesis.

目 錄

第壹章 緒論

第一節 研究背景與動機………………………‥………………1
第二節 研究目的…………………………‥……………………3
第三節 研究內容……………‥…………………………………5
第四節 研究流程…………‥……………………………………6

第貳章 相關理論及文獻回顧

第一節 經營效率之相關文獻……………………‥……………7
第二節 銀行投入項與產出項之界定………………………… 13
第三節 代理理論之相關文獻………………………………… 14
第四節 文獻回顧綜合評述…………………………………… 18

第參章 研究方法

第一節 變數操作性定義……………………………………… 20
第二節 研究樣本與資料來源‥……………………………… 23
第三節 實證模型……………………………………………… 24

第肆章 實證結果與分析

第一節 台灣銀行產業觀察期間之經營管理績效…………… 44
第二節 台灣銀行產業經理人超額報償與管理績效之關聯
性‥…………………………………………… 55

第伍章 結論與建議

第一節 研究結論……………………………‥……………… 58
第二節 研究限制與建議……………………………………… 60

參考文獻………………………………………………………… 61

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