參 考 文 獻
一、中文部分
方軍雄(2011),高管權力與企業薪酬變動的非對稱性,經濟研究,4,107-120。
朱英男(2015),公司高管與员工薪酬差距的影響因素—基於中小企業上市公司數據的實證分析,山東大學經濟學研究所未出版之碩士論文,1-31。
李德冠,陳禹竹, 陳計良,張慧珊(2015),董事會職能與獨立董事角色:從企業競爭策略和獨立董事背景來探討,證券市場發展季刊,27(4),43-79。
林慧茹(2018),高階管理團隊與員工超額酬勞關聯性:股份盈餘偏離與員工生產力之調節效果,中國文化大學會計學系研究所未出版之碩士論文,1-57。高惠松,詹照潔(2013),不景氣時期之高階經理人薪酬結構與公司未來績效,東吳經濟商學學報,80,81-117。
張瑞當,方俊儒,曾玉琦(2007),核心代理問題與盈餘管理:董事會結構與外部監督機制之探討,管理學報,24(1),17-39。
曹壽民,連威豪,劉奕孜(2010),從企業生命週期探討應計項目異常現象,會計評論,51,107-143。
張騰(2014),人力資本、治理结構視角下的高管-員工薪酬差距研
究,中國海洋大學未出版之碩士論文,1-59。
詹家昌,許月瑜(2012),企業生命週期可否解釋投資與現金流量的敏感度?中山管理評論,20(3),909-944。
雷宇,郭劍花(2012).什麼影響了高管與員工的薪酬差距.中央財經大學學報.9,78-83。
劉政淮,陳俊合,張竹淵(2012),以企業生命週期論析盈餘及其組
成持續性,台灣管理學刊,12(2),205-225。
鄭哲惠,王兼善,張嘉文(2015),現金流量資訊衡量電子業的企業生命週期之概況:兼論其對盈餘攸關性之影響,東吳經濟商學學報,91,61-80。
賴進芎(2004),傳銷業創業導向、競爭策略、組織文化與產業環境對組織績效的影響之研究—以臺灣多層次傳銷業為例,南華大學管理科學研究所未出版之碩士論文,54-60。韓香茗(2016, May 26),紐上市公司CEO 薪酬漲幅超員工近3 倍,大紀元[線上資料],來源:www.epochtimes.com/b5/16/5/26/n7931675.htm [2018, September 8]。
戴怡蕙(2017),股份控制權和盈餘分配權的偏離程度會影響以績效為基準的考核制度誘因效果嗎?會計評論,65,1-143。
顏伶如(2018, May 26),大公司CEO 年薪中位數1170 萬為一般員工164 倍,世界日報[線上資料],來源:www.worldjournal.com/5587492/article-大公司ceo-年薪中位數1170 萬-為一般員工164 倍/ [2018, September 5]
二、英文部分
Anthony, J. H., & Ramesh, K. (1992). Association between accounting performance measures and stock prices. Journal of Accounting and Economics, 15(2-3), 203-227.
Barontini, R. & Bozzi, S. (2009). Board compensation and ownership structure: empirical evidence for Italian listed companies. Journal of Management and Governance, 15(1), 59-89.
Bebchuk, L. A., Kraakman, R., & Triantis, G. (2000). Stock Pyramids, Cross-Ownership and Dual Class Equity: The Mechanisms and Agency Costs of Separating Control from Cash Flow Rights. University
of Chicago Press, 295-318.
Camilla Hodgson. (2018, January 4). Fat Cat Thursday: FTSE 100 CEOs will earn more in 3 days than worker’s annual salary. Business Insider [Online]. Available: www.businessinsider.com/fatcat-thursday-ftse-100-ceos-2018-1 [2018, September 5].
Claessens, S., Djankov, S., Fan, J. P. H., & Lang, L. H. P.(2002).Disentangling the Incentive and entrenchment effects of large shareholdings.The Journal of Finance, 57(6), 2741-2771.
Cronqvist, H., Heyman F., Nilsson M., Svaleryd H., & Vlachos J.(2009). Do Entrenched Managers Pay Their Workers More? The Journal of Finance Economics, 64(1), 309-339.
Dess, G. G., & Davis, P. S. (1984). Porter’s (1980) Generic strategies as
determinants of strategic group membership and organizational performance. Academy of Management Journal, 27(3), 467-488.
Dickinson, V. (2011). Cash Flow Patterns as a Proxy for Firm Life Cycle.
The Accounting Review, 86(6), 1969-1994.
Faleye, O., Reis, E., & Venkateswaran, A. (2013). The determinants and effects of CEO-employee pay ratios. Journal of Banking & Finance, 37(8), 3258-3272.
Govindarajan, V. (1989). Implementing competitive strategies at the business unit Level: implications of matching managers to strategies.Strategic Management Journal, 10(3), 251-269.
Haid, A., & Yurtoglu, B. B. (2006). Ownership Structure and Execu-tive Compensation in Germany. SSRN [Online]. Available: http:://ssrn.com/abstract=948926.
Haugen, R. A., & Senbet, L. W. (1979). New perspectives on informational
asymmetry and agency relationship. Journal of Financial
and Quantitative Analysis, 14(4), 671-694.
Helms, M. M., Haynes, P. J. & Cappel S. D. (1992). Competitive strategies
and business performance within the retailing industry. International
Journal of Retail and Distribution Management, 20(5),
3-14.
Holmstrom, B. (1979). Moral hazard and observability. The Bell Journal
of Economics, 10(1), 74-91.
Jensen, M. & Meckling, W. (1976). Theory of the firm: managerial behavior,
agency costs and ownership structure. Journal of Financial
Economics, 3(4), 305–360.
Katie Allen. (2017). FTSE CEOs 'earn 386 times more than workers on
national living wage. The Guardian [Online] Aviable:
https://www.theguardian.com/business/2017/mar/22/uk-ceos-national-
living-wage-equality-trust-pay-gap [2018, September 5].
Kean, R. C., Niemeyer, S. & Miller, N. J. (1996). Competitive strategies
in the craft product retailing industry. Journal of Small Business
Management, 34(1), 13-23.
Lambert, R. A., & Larcker, D. F. (1987). An analysis of the use of accounting and market measures of performance in executive compensation
contrasts. Journal of Accounting Research, 25, 85-125.
La Porta, R., Lopez-De-Silanes, F., Shleifer, A., & Vishny, R. (2002).
Investor protection and corporate valuation. Journal of Finance,
57(3), 1147-1170.
Lei, T., & Zhou, J. (2013). Equity incentives, pay gap and the cost of
equity capital: evidence from chinese listed companies. International
Review of Accounting, Banking and Finance, 5(3/4), 3-34.
Miller, D. (1986). Configurations of strategy and structure: towards a
synthesis. Strategic Management Journal, 7(3), 233-249.
Porter, M. E. (1980). Competitive Strategy. New York, Free Press.
Shin, T. (2014). Explaining pay disparities between top executives and
nonexecutive employees: a relative bargaining power approach.
Social Forces, 92(4), 1339–1372.
Shleifer, A. & Vishny, R. (1997). A survey of corporate governance.
Journal of Finance, 52(2), 737-783.
Smith, C. W. & Watts R. L. (1992). The investment opportunity set and
corporate financing, dividend, and financing policies. Journal of
Financial Economics, 32, 262–292.
Ward, P. T., & Duray, R. (2000). Manufacturing strategy in context: environment,competitive strategy and manufacturing strategy.
Journal of Operations Management, 18(2), 123-138.
Yamakawa, Y., Yang, H., & Lin, Z. (2011). Exploration versus exploitation
in alliance portfolio: performance implications of organizational,
strategic, and environmental fit. Research Policy, 40(2),
287-296.
Zahra, S. A. & Pearce J. A. (1989). Boards of directors and corporate
financial performance: a review and integrative model. Journal
of Management, 15(2), 291-334.