薪酬委員會組成對企業高階管理者薪酬之影響

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Title:	薪酬委員會組成對企業高階管理者薪酬之影響 The Impact of Remuneration Committee Composition on Top Management Compensations
Authors:	周翊慈 Chou, Yi Tzu
Contributors:	會計學系
Keywords:	薪酬委員會高階管理者薪酬專業性獨立性 remuneration committee top management compensation professionalism independence
Date:	2013-06
Issue Date:	2013-11-05 13:20:24 (UTC+8)
Abstract:	本研究在於探討薪酬委員會專業性與獨立性對企業高階管理者薪酬之影響，研究中以2011年上市電子公司為對象，共342個樣本觀察值，研究結果發現，薪酬委員會專業性會顯著影響高階管理者薪酬；當薪酬委員會專業性愈高時，高階管理者薪酬愈低，且管理者薪酬與企業績效關聯性愈大。另外，實證結果不支持獨立性對高階管理者薪酬合理化有正面影響。此研究結果隱含，提高薪酬委員會專業性，可提高管理者薪酬之合理性，降低肥貓問題之爭議。 This study aims to examine the impact of remuneration committee composition on top management compensation. Using a sample of 342 electronics companies trading in the Taiwan stock market in 2011, this paper demonstrates that professionalism of the remuneration committee significantly affects top management compensation. Specifi-cally, we find that the higher professional firm remuneration committees, the lower top management compensations, and the closer the linkage between top management compensation and firm performance. However, we do not find remuneration committee independence helps justify management compensation. Such results imply that top management compensation can be better justified, and thus the fat-cat debate can be reduced, by improving professionalism of the remuneration committee.
Appears in Collections:	[Department of Accounting & Graduate Institute of Accounting] Thesis

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