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請用此 Handle URI 來引用此文件: http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/3982
完整後設資料紀錄
DC 欄位值語言
dc.contributor.advisor李存修(Tsun-Siou Lee)
dc.contributor.authorYU-HSIANG CHINen
dc.contributor.author金宇祥zh_TW
dc.date.accessioned2021-05-13T08:39:42Z-
dc.date.available2017-02-16
dc.date.available2021-05-13T08:39:42Z-
dc.date.copyright2017-02-16
dc.date.issued2016
dc.date.submitted2016-11-13
dc.identifier.citation一、中文文獻
方俊德(2014),「勞動生產力與薪資關聯變化之探討」,台灣經濟研究院研究報告。
郭千鈺(2015),「CEO薪酬、員工薪酬與企業績效的關聯-企業社會責任的觀點」,東海大學碩士論文。
陳香如、郭哲瑋(2014),「台灣薪資停滯之可能原因與解決方式」,2014年經濟年鑑,經濟日報出版,32-39頁。
陳維鸚(1992),「老闆,你的愛還在不在?員工酬勞對績效之影響」,會計研究月刊,88期,財團法人中華民國會計研究發展基金會出版,41-44頁。
黃雅苓(1999),「研究發展支出與經營績效關係及其費用化之控討-以台灣上市公司之電子業與非電子業為例」,國立政治大學會計研究所碩士論文
劉美纓、丁碧慧、朱奐聿(2014),「企業社會責任與公司治理、公司績效之關連性研究」, 第17屆科際整合管理研討會,17-30頁。
蔡秉翰(2014),「員工薪酬與績效間之關聯性-企業社會責任之調節效果」,東海大學未出版之碩士論文。
諸承明(1995),「薪資設計要素與組織效能關係之研究-以組織特性與任務特性為情境變項」,國立臺灣大學商學研究所博士論文。
鍾振文(2003),「薪酬滿足知覺、薪酬設計原則對於員工工作態度與績效之影響」,國立中央大學人力資源管理研究所碩士在職專班碩士論文。
二、英文文獻
Akerlof A. George (1984), “Gift Exchange and Efficiency-Wage Theory: Four Views,” The American Economic Review, Vol. 74, No. 2, pp. 79-83
Akerlof. A. George (1982),“Labor contracts as Partial Gift Exchange,” Quarterly Journal of Economics, November 1982,Vol 97,pp. 543-69
Breusch T. S. and A. R. Pagan, (1980), “ The Lagrange Multiplier Test and its Applications to Model Specification in Econometrics”, The Review of Economic Studies, Vol. 47, No. 1, Econometrics Issue, pp. 239-253
Calvo Guillermo (1979),“Quasi-Walrasian Theories of Unemployment,” The American Economic Review, Vol. 69, No. 2, pp. 102-107.
Charness,G, G.R.Frechette, and J.H.Kagel (2004), “How robust is laboratory gift exchange?” Experimental Economics, 7:189-205
Doğan Mesut, (2013), “Does Firm Size Affect The Firm Profitability? Evidence from Turkey,” Research Journal of Finance and Accounting ,Vol.4, No.4,pp. 53-59
Driscoll, J., and A. C. Kraay (1998), “Consistent covariance matrix estimation with spatially dependent data.” Review of Economics and Statistics Vol. 80, No. 4, pp. 549-560.
Eaton, B. Curtis and White William (1982),“Agent Compensation and the Limits of Bonding,” Economic Inquiry, Vol 20,pp. 330-43.
Feldstein, M., and Wright B. (1976),“High Unemployment Groups in Tight Labor Market.” Discussion Paper no. 488, Harvard Univ.,June
Gintis , Herbert and Ishikawa, Tsuneo(1983 ),“Wages,Work Discipline and Macroeconomic Equilibrium,” mimeo.,
Greene, W. (2000), Econometric Analysis. Upper Saddle River, NJ: Prentice–Hall
Hannan, R.L.(2005),”The combined effect of wages and firm profit on employee effort.” The Accounting Review ,Vol. 80, No. 1 ,pp. 167-188
Hausman J. A., ( 1978), “Specification Tests in Econometrics,” Econometrica, Vol. 46, No. 6, pp. 1251-1271
Hill W. L. Charles, Michael A. Hitt and Robert E. Hoskisson (1988) ,“Declining U.S. Competitiveness: Reflections on a Crisis,” The Academy of Management Executive (1987-1989), Vol. 2, No. 1, pp.51-60
Holmstrom, B.(1982),. “Moral hazard in teams”. Bell Journal of Economics Vol.13,No.2, pp. 324–340
Hoskisson, R., R. Johnson, and D. Moesel. (1994). “Corporate Divestiture Intensity in Restructuring Firm-Effects of Governance, Strategy, and Performance.” Academy of Management Journal, Vol 37, pp.1207-1251
Huber, P. J. (1967). “The Behavior of Maximum Likelihood Estimates under Nonstandard Conditions,” Proceedings of the Fifth Berkeley Symposium on Mathematical Statistics and Probability,vol. I, pp. 221–33. University of California Press, Berkeley.
Keats, B. and M.Hitt. (1988)., “A Causal Model of Lindages among Environmental Dimensions, Macro Organizational Characteristics, and Performance.” Academy of Management Journal, Vol 31, pp. 507-598
Kocher, M.G., and M. Sutter.(2007). “Individual versus group behavior and the role of the decision making procedure in gift-exchange experiments”. Empirica, Vol 34, pp. 63-88
Levine I. David. (1991),“You Get What You Pay For: Tests of Efficiency Wage Theories In The United States and Japan.” IRLE Working Paper No. 26-91.
Levine I. David. (1992), “Can Wage Increases Pay For Themselves? Tests with a Productive Function” The Economic Journal, Vol. 102, No. 414, pp. 1102-1115
Milkovich, Gerorge.T& Jerry M. Newman(1990), Compensation. 3rd, Richar D.IRWIN,Inc
Opler C. Tim and Sheridan Titman, (Jul., 1994), “Financial Distress and Corporate Performance,” The Journal of Finance Vol. 49, No. 3, January 3-5, 1994, pp. 1015-1040
Pesaran, M. H. (2004). “General diagnostic tests for cross section dependence in panels.” University of Cambridge, Faculty of Economics, Cambridge Working Papers in Economics No. 0435
Rabin, Matthew (1993) “Incorporating Fairness into Game Theory and Economics,” The American Economic Review., Vol 83,pp. 1281-1302.
Robbins S. P., (1982), Personnel: The Management of Human Resources, Englewood Cliff, New Jersey: Prentice-Hall Inc., pp. 349-387
Rogers, W. H. (1993).” Regression standard errors in clustered samples.” Stata Technical Bulletin 13: 19–23.Reprinted in Stata Technical Bulletin Reprints, vol. 3, pp. 88–94.
Salop, Steven, (1979 )“A Model of the Natural Rate of Unemployment,” The American Economic Review, March ,Vol 69,pp.117-25.
Samuel Bowles ,( 1981 ),“Competitive Wage Determination and Involuntary Unemployment: A conflict model,”mimeo.,University of Massachusetts.
Samuel Bowles ,( 1983),“The production Process in a Competitive Economy: Walrasian, Neo-Hobbesian and Marxian Model,” mimeo.,University of Massachusetts.
Sandeep Bhargava,( 1994) “Profit Sharing and the Financial Performance of Companies: Evidence from U.K. Panel Data,” The Economic Journal, Vol. 104, No. 426 , pp. 1044-1056
Shapiro, Carl and Stiglitz, Joseph,( 1982) ,“Equilibrium Unemployment as a Worker Discipline Device,” mimeo., Princeton University.
Sloan, R. G. (1993), “Accounting Earnings and Top Executive Compensation.” Journal of Accounting and Economics 16(1): 55-100.
Solow Robert m.(1979), “Another possible source of wage stickiness,” Journal of Macroeconomics Vol 1, Issue 1, Winter, pp. 79–82
Stiglitz, Joseph,(1974 ),“Wage Determination and Unemployment in L.D.C.’s: The Labor Turnover Model,” Quarterly Journal of Economics, Vol 88, pp, 194-227.
Wadhwani, Sushil B & Wall, Martin, (1991). 'A Direct Test of the Efficiency Wage Model Using UK Micro-data,' Oxford Economic Papers, Oxford University Press, vol. 43(4), pages 529-48.
White, H. (1980). “A Heteroskedasticity-Consistent Covariance Matrix Estimator and a Direct Testfor Heteroskedasticity,”Econometrica, 48, 817–38.
White, H. (1984),.” Asymptotic Theory for Econometricians.” Orlando, FL: Academic Press.
Wolpin, Kenneth I.(1975), “Education and Screening.”Ph.D dissertation, City Univ.New York
Wooldridge, J. M. (2002).Econometric Analysis of Cross Section and Panel Data. Cam-bridge, MA: MIT Press
Yellen L Janet.(1984), “ Efficiency Wage Models of Unemployment,” The American Economic Review Vol. 74, No. 2, pp. 200-205
dc.identifier.urihttp://tdr.lib.ntu.edu.tw/jspui/handle/123456789/3982-
dc.description.abstract本研究中使用常見的會計及市場指標衡量公司績效表現,探討基層員工薪酬和公司績效表現是否存在正向關係及遞延效果。考慮不同的員工薪酬水準衡量方式及異質變異、序列相關、橫斷面相依等統計問題後,研究結果顯示,會計績效指標和員工薪酬的關係不明確,無法推論薪酬和會計績效間具有正向關係或遞延效果。
然而,在市場績效指標中,不論是否處理相關統計問題,基層員工薪酬和公司的市場績效指標具有正向關係,且為正向的遞延效果。而市場績效指標同時反應了未來預期及股東的財富,因此本文認為股東相較於會計指標,應會更加重視市場績效指標,故提高基層員工薪酬能夠增進公司的股票價值,進而創造股東財富,達成員工及股東雙贏的局面。
zh_TW
dc.description.abstractThis paper uses both accounting and market indexes to measure firms’ performance and study whether rank- and-file employee compensation has positive and time lag effect to performance. After considering heteroscedasticity、serial correlation and cross sectional dependence, no evidence shows there is a relationship between rank- and-file employee compensation and firms’ performance in accounting measurement.
However, in the market indexes measurement, whether dealing with related statistic issues or not, evidence shows rank- and-file employee compensation has positive and time lag effect to performance. Shareholder should pay more attention to market indexes rather than accounting indexes because market indexes imply both future expectation and wealth of shareholder, while accounting does not. So raising rank- and-file employee compensation can improve value of firm and shareholders’ wealth, making a win-win situation.
en
dc.description.provenanceMade available in DSpace on 2021-05-13T08:39:42Z (GMT). No. of bitstreams: 1
ntu-105-R03723052-1.pdf: 1682258 bytes, checksum: 5431d19e67a5baa0d770873047490dd3 (MD5)
Previous issue date: 2016
en
dc.description.tableofcontents目錄
口試委員會審定書 i
誌謝辭 ii
摘要 iii
英文摘要 iv
第一章 緒論 1
一、研究背景及動機 1
二、研究目的 3
三、研究流程 4
第二章 文獻探討 5
一、薪資定義 5
二、績效衡量 5
三、薪資與績效的關係 7
四、研究假說 10
第三章 研究方法 11
一、資料來源 11
二、變數定義 11
三、實證模型設定 15
第四章 實證結果 21
一、樣本一: 2009-2014年,以基層員工薪酬占營收淨額比衡量 21
二、樣本二: 2009-2013年,以基層員工年薪衡量 26
三、模型檢定 30
第五章 結論與建議 38
一、結論 38
二、研究限制與建議 39
參考文獻 40
dc.language.isozh-TW
dc.subject公司績效表現zh_TW
dc.subject員工薪酬zh_TW
dc.subjectDriscoll and Kraay estimatorzh_TW
dc.subject追蹤資料zh_TW
dc.subjectemployee compensationen
dc.subjectDriscoll and Kraay estimatoren
dc.subjectpanel dataen
dc.subjectfirms’ performanceen
dc.title員工薪酬與公司的經營績效和市場績效之關聯性研究zh_TW
dc.titleIs Employee Compensation Related to Firms’ Operating Performance and Market Performance?en
dc.typeThesis
dc.date.schoolyear105-1
dc.description.degree碩士
dc.contributor.oralexamcommittee陳明賢,林姿婷
dc.subject.keyword員工薪酬,公司績效表現,追蹤資料,Driscoll and Kraay estimator,zh_TW
dc.subject.keywordemployee compensation,firms’ performance,panel data,Driscoll and Kraay estimator,en
dc.relation.page44
dc.identifier.doi10.6342/NTU201600691
dc.rights.note同意授權(全球公開)
dc.date.accepted2016-11-14
dc.contributor.author-college管理學院zh_TW
dc.contributor.author-dept財務金融學研究所zh_TW
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