臺灣博碩士論文加值系統

隨著時代的進步發展，越來越多企業透過多角化經營來增加獲利與競爭力，最終發展成了集團企業。本研究將企業分成集團與非集團企業，並分析不同所有權企業的績效表現與激勵結構、戰略重點和競爭力之間的差異。資料來源取自於台灣經濟新報資料庫（簡稱TEJ）。本研究以2009年至2017年上市櫃公司為樣本。研究結果發現，CEO薪酬在集團企業與非集團企業中存在顯著差異。企業間除了戰略重點與管理激勵有所不同，從公司價值方面來看，兩者還是有差異的。希望透過本研究能夠瞭解台灣集團企業與非集團企業的主要特性與發展狀況。

With the development of the times, more and more enterprises have increased their profitability and competitiveness through diversified operations, and eventually developed into a group firms. This study divides firms into group and non-group firms and analyzes the differences between performance, incentive structure, strategic focus and competitiveness of different ownership enterprises. The data is derived from the Taiwan Economic Journal (TEJ). Using Taiwanese public traded firms from 2009 to 2017, we found that CEO pay is significantly different between group firms and non-group firms. In addition to strategic priorities and management incentives, there are differences between the group and non-group of company value. This research points out understand the main characteristics and development of Taiwanese group firms and non-group firms.

摘要 I
Abstract II
目錄 III
表次目錄 IV
第壹章、前言 1
第貳章、文獻探討 4
第一節 所有權結構與經營績效 4
第二節 集團化與企業經營績效 7
第三節 董事會與企業經營績效 9
第參章、研究方法 11
第一節 樣本篩選過程 11
第二節 實證模型與變數定義 12
第肆章、實證結果分析 16
第一節敘述性統計分析 16
第二節 相關係數分析 19
第三節迴歸分析 21
第伍章、結論與建議 28
參考文獻 29

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