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研究生:王微涵
研究生(外文):Wei-Han Wang
論文名稱:高階經理人薪酬、公司治理對研究發展支出之影響
論文名稱(外文):Executive Compensation, Corporate Governance, and R&;D Expenditures
指導教授:林穎芬林穎芬引用關係
指導教授(外文):Ying-fen Lin
學位類別:碩士
校院名稱:國立東華大學
系所名稱:會計與財務碩士學位學程
學門:商業及管理學門
學類:會計學類
論文種類:學術論文
論文出版年:2015
畢業學年度:103
論文頁數:46
中文關鍵詞:研究發展支出高階經理人薪酬公司治理
外文關鍵詞:R&;D expendituresExecutive compensationCorporate governance
相關次數:
  • 被引用被引用:1
  • 點閱點閱:193
  • 評分評分:
  • 下載下載:40
  • 收藏至我的研究室書目清單書目收藏:1
本研究之主要目的在於探討台灣高階經理人薪酬與公司治理對研究發展支出之影響,以及在不同產業與企業環境中之影響差異。本研究之研究期間為2010年到2014年,本研究之實證方法採用迴歸分析法,實證結果如下:(1)低付高階經理人薪酬時會使其裁減研究發展支出。(2)高研發公司對低付高階經理人薪酬和裁減研究發展支出之間的關係具有減緩作用。(3)家族企業對低付高階經理人薪酬和裁減研究發展支出之間的關係具有減緩作用。(4)良好公司治理能夠提高研究發展支出。
This paper examines whether upper executives’ compensation, corporate governance, and different industries and business environment, by Taiwanese companies is associated with R&;D expenditures. The study period is 2010 to 2014. The empirical method is regression analysis and this study finds that:(1) When Upper executives’ compensation is underpaid, they will cut down R&;D expenditures. (2) When upper executives’ compensation is underpaid, the behavior of cutting down R&;D expenditures will be depressed in R&;D intensive firms. (3) When upper executives’ compensation is underpaid, the behavior of cutting down R&;D expenditures will be depressed in family firms. (4) Good corporate governance can increase R&;D expenditures.
第壹章 緒論 1
第一節、 研究背景與動機 1
第二節、 研究目的 3
第三節、 研究架構及流程 5
第貳章 文獻探討與研究假說 7
第一節、 高階經理人薪酬與研究發展支出 7
第二節、 公司治理與研究發展支出 10
第參章 研究設計 19
第一節、 研究樣本、期間與資料來源 19
第二節、 研究變數定義 19
第三節、 實證模型 24
第肆章 實證結果 27
第一節、 敘述性統計 27
第二節、 相關性分析 30
第三節、 實證分析結果 32
第四節、 敏感性分析 34
第伍章 結論與建議 37
第一節、 結論 37
第二節、 研究限制與建議 38
參考文獻 39


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