文化大學機構典藏 CCUR:Item 987654321/29885
English  |  正體中文  |  简体中文  |  全文笔数/总笔数 : 47184/51050 (92%)
造访人次 : 13973936      在线人数 : 283
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
搜寻范围 查询小技巧：
  • 您可在西文检索词汇前后加上"双引号"，以获取较精准的检索结果
  • 若欲以作者姓名搜寻，建议至进阶搜寻限定作者字段，可获得较完整数据
    •  进阶搜寻
    主页 ‧ 登入 ‧ 上传 ‧ 说明 ‧ 关于CCUR ‧ 管理 到手机版


    jsp.display-item.identifier=請使用永久網址來引用或連結此文件: https://irlib.pccu.edu.tw/handle/987654321/29885


    题名: 家族控制權與高階管理者超額酬勞之關聯性：兼論資訊揭露之影響
    The Relationship of Family Control with Excess Management Compensation: A Further Discussion on the Impact of Information Disclosures
    作者: 陳怡廷
    贡献者: 會計學系
    关键词: 高階管理者
    超額酬勞
    家族企業
    控制股權
    資訊透明度
    top management
    excess compensation
    family firms
    controlling ownership
    information transparency
    日期: 2015-06
    上传时间: 2015-07-08 15:03:52 (UTC+8)
    摘要: 本研究在於探討家族控制權與高階管理者超額酬勞之關聯性，以及檢測公司資訊透明度對此關係之影響。研究中以2011年至2013年台灣上市(櫃)公司為對象，以Core, Guay, and Larcker (2008)酬勞模式衡量超額酬勞。實證結果發現，控制股權與家族企業交乘項對高階管理者超額酬勞有正向影響，顯示家族企業特性會干擾控制股權與高階管理者超額酬勞之關係，支持核心代理問題之論點。另研究結果指出，控制股權、家族企業與資訊透明度交乘項對高階管理者超額酬勞有負向影響，顯示提高資訊透明度可降低家族企業下，股權控制對高階管理者超額酬勞之影響，進而降低肥貓問題。
    This study aims to examine the impact of family-business characteristics, control ownership and information disclosures on excess top management compensation. To conduct this research, a sample consisting of listed and OTC companies trading in the Taiwan Stock Exchange from 2011 to 2013 is used and the excess compensation model developed by Core, Guay, and Larcker (2008) is employed. The results show that the interaction variable of controlling ownership and family firms positively associated with excess top management compensation. Such results indicate that family-business characteristics alter the relationship between controlling ownership and excess top management compensation, in line with the argument of core-agency problems. In addition, the result shows that transparency moderates the impact of controlling ownership and family firms own excess top management compensation. This finding indicates that improving information transparency can reduce the impact of family-business characteristics on the relationship between controlling ownership and excess top management compensation, which may lead to mitigate the fat-cat problems.‬‬
    显示于类别:[會計學系暨研究所 ] 博碩士論文

    文件中的档案:

    档案 描述 大小格式浏览次数
    index.html0KbHTML359检视/开启


    检视Licence

    在CCUR中所有的数据项都受到原著作权保护.

    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - 回馈