管理者權力與垂直薪酬偏離:公司治理之影響

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Please use this identifier to cite or link to this item: https://irlib.pccu.edu.tw/handle/987654321/51351

Title:	管理者權力與垂直薪酬偏離:公司治理之影響 Managerial Power And Vertical Pay Disparity:The Impact Of Corporate Governance
Authors:	徐巧昀
Contributors:	會計學系
Keywords:	高階管理者薪酬偏離薪酬公平性 CEO權力公司治理 top managers pay disparity pay equity managerial power corporate governance
Date:	2022
Issue Date:	2023-03-07 09:31:44 (UTC+8)
Abstract:	本研究目的在於探討影響薪酬公平性之因素，以2014至2019非金融業上市公司為樣本，實證結果發現，CEO結構權力與垂直薪酬偏離呈正向關係，即增加CEO結構權力會降低薪酬公平性。CEO專業權力與垂直薪酬偏離呈負向關係，顯示提高CEO專業能力，有助於增加薪酬公平性。另外，公司治理成效與垂直薪酬偏離呈負向關係，表示公司治理機制有助於提高薪酬公平性。 This study aims to examine the impact of top managerial power and corporate governance on pay disparity between top managers and non-management employees. Using a sample of firms listed on the Taiwan Stock Exchange from 2014 to 2019, we find that managerial structural power has a positive impact on pay disparity, suggesting that managers having greater control over corporate resources prefer a wider pay gap. On the contrary, managerial expert power has a negative impact on pay disparity, showing that more talented managers prefer a closer pay gap. In addition, corporate governance mechanisms can mitigate the gap.
Appears in Collections:	[Department of Accounting & Graduate Institute of Accounting] Thesis

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