企業績效與董事及經理人薪酬之關聯性：考量薪資報酬委員會特徵的影響

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題名:	企業績效與董事及經理人薪酬之關聯性：考量薪資報酬委員會特徵的影響 The Relationship between Firm’S Performance, and Directors and Managers’ Payoff: the Role of Compensation Committee
作者:	王茂昌
貢獻者:	會計學系
關鍵詞:	薪資報酬委員會特徵企業績效董事及經理人薪酬公司治理
日期:	2015-2016
上傳時間:	2015-09-04 14:10:35 (UTC+8)
摘要:	在國際潮流及回應社會大眾反肥貓的訴求下，台灣已於2010 年11 月增訂證劵交易法，強制要求上市、上櫃及興櫃公司需設置薪資報酬委員會，以建議與監督管理階層的薪酬契約，期許董事、經理人的薪酬能與企業績效相互連結；此制度可使董事、經理人與股東的利益趨向一致，進而提升企業的價值。本研究計畫以2013 年及2014 年台灣上市、上櫃及興櫃公司為樣本，運用聯立方程模型探討企業績效(包括：股東權益報酬率變動數、資產報酬率變動數、經濟附加價值變動數及Tobin’s Q變動數) 與董事及經理人(包括：總經理、副總經理及主要經理人)薪酬之關聯性，並考量薪資報酬委員會特徵的影響；並進一步探討不同企業特徵(包括：負盈餘的企業及家族企業的影響)、研究變數的遞延效果及進行多元迴歸分析。本研究計畫為一有趣、重要且創新之研究議題。研究結果除了可補充文獻之不足外，亦可供準則制定機關規範薪資報酬委員會之設置及行使職權，或審酌薪資報酬委員會政策成效，或未來修訂相關法令之參考。 With the international trends and demands of the public about anti-fat-cat, Taiwan modified the Securities Exchange Act, requiring firms whose stock is listed in the Taiwan stock exchange (TSE) or traded over-the-counter (OTC) shall set up a compensation committee at November 2010. The compensation committee can suggest and supervise the compensation contracts of management, and can interconnect the payoff of directors and managers to firm’s performance. So this mechanism can make the consistently interests of the directors, managers and shareholders, and increase firm’s value. This research project will use samples of Taiwanese listed firms over the period 2013 and 2014, and uses the simultaneous equation models to examine the relationship between firm’s performance (including: changes in ROE, ROA, EVA, Tobin’s Q), and directors and managers’payoff, and consider the role of compensation committee characteristic. This research project will further examine the different firm characteristics (including: negative-earning firm, family firm), the deferred effect of research variables and the multiple regression analysis. This research project is an interesting, important and innovating research issue. The results will contribute to the field of literature, and valuable reference for the standard-setting authority to stipulate the operation of compensation committee, or review the policy effectiveness of setting up compensation committee, or amend the relevant laws or regulations in the future.
顯示於類別:	[會計學系暨研究所 ] 研究計畫

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