文化大學機構典藏 CCUR:Item 987654321/19995
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    Please use this identifier to cite or link to this item: https://irlib.pccu.edu.tw/handle/987654321/19995


    Title: 公司治理與高階經理人薪酬績效敏感度
    Authors: 劉力綺
    Contributors: 會計學系
    Keywords: 股權結構
    董事會特性
    薪酬績效敏感度
    Date: 2010
    Issue Date: 2011-10-27 15:42:04 (UTC+8)
    Abstract: 公司治理中各成員間持股比率不相同時，對於公司整體營運之影響會有所差異，進而影響經理人薪酬水準。董事會負責決定高階經理人薪酬，就過去研究顯示董事會監督能力對於公司績效與高階經理人薪酬有所影響。因此本研究以股權結構及董事會特性作為研究變數，而高階經理人薪酬績效敏感度為應變數，探討股權結構與董事會特性如何影響高階經理人薪酬績效敏感度，藉此降低股東與管理者間利益衝突。

    The Board is responsible for determining CEO compensation, board oversight on the ability of the past studies have shown that the company performance and CEO compensation have an effect. Therefore, the study of ownership structure and board of directors as the research variables, and the performance sensitivity of CEO compensation as the dependent variable, investigate how the ownership structure and board of directors affect the performance sensitivity of CEO compensation to reduce conflicts of interest between shareholders and managers.
    Appears in Collections:[Department of Accounting & Graduate Institute of Accounting] Thesis

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