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研究生:吳曉玫
研究生(外文):Wu, Hsiao-Mei
論文名稱:銀行債信品質與高階經理人激勵薪酬
論文名稱(外文):Credit Quality and CEO Compensation:Evidence from Taiwan Banking Industry
指導教授:林文昌教授
口試委員:賴靖宜教授賴丞坡教授
口試日期:2015-07-17
學位類別:碩士
校院名稱:國立中正大學
系所名稱:財務金融研究所
學門:商業及管理學門
學類:財務金融學類
論文種類:學術論文
論文出版年:2015
畢業學年度:103
語文別:中文
論文頁數:43
中文關鍵詞:經理人激勵薪酬
相關次數:
  • 被引用被引用:0
  • 點閱點閱:103
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  • 下載下載:5
  • 收藏至我的研究室書目清單書目收藏:1
信用評等是專業團體評估企業未來財務狀況與績效的一項重要指標,信用評等之結果也可視為高階經理人是否善盡管理及經營責任的一項指標。本文以2008年至2013年台灣上市櫃銀行業公司為樣本,以信用評等指標作為衡量經理人績效之非財務指標,探討當銀行被調降(升)信評之後,是否會影響高階經理人之激勵薪酬。實證結果發現,當期銀行信用評等被調降(升)時,經理人薪酬會被調降(升),而當上一期銀行信用評等被調降(升)時,並不一影響經理人薪酬之調降(升),顯示銀行業並不偏好以紅利或股票選擇權等激勵薪酬來刺激高階經理人追求更高的績效。

目錄
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 論文架構 8
第二章 文獻回顧 10
第一節 代理理論 10
第二節 企業經理人薪酬 11
第三節 信用評等相關文獻 12
第四節 信用評等與高階經理人薪酬之關聯 13
第三章 研究方法 15
第一節 資料來源與樣本選取 15
第二節 研究假說 15
第三節 實證模型 17
第四節 變數定義 19
第四章 實證研究 24
第一節 樣本敘述性統計 24
第二節 相關係數分析 27
第三節 實證模型分析 29
第五章 結論 33
第一節 結論 33
第二節 建議與未來研究方向 34
參考文獻 35
中文文獻 35
外文文獻 36

中文文獻
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魏嘉禾(2013),高階經理人之薪酬與績效在不同景氣循環下之研究-以國內銀行業為例,國立中正大學財務金融研究所碩士論文。
廖苑評(2008),從銀行業探討相對績效、機構投資者、行業特性對高階經理人薪酬之影響,國立東華大學企業管理學系碩士論文。
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