請用此 Handle URI 來引用此文件:
http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/69758
標題: | 企業社會責任績效與CEO薪酬的關係 A Study on the Relationship between Corporate Social Responsibility Performance and CEO Compensation |
作者: | YANG-YANG CHEN 陳煬楊 |
指導教授: | 杜榮瑞 |
關鍵字: | 企業社會責任,企業社會責任績效,CEO薪酬,國有企業,獨立董事, corporate social responsibility,corporate social responsibility performance,CEO compensation,state-owned enterprises,independent directors., |
出版年 : | 2017 |
學位: | 碩士 |
摘要: | 本文以中國大陸2009-2015年上市公司為樣本,研究企業社會責任績效與CEO薪酬的關係,並加入產權性質和獨立董事比例,進一步探討國有企業與非國有企業中企業社會責任績效對CEO薪酬的影響是否不同,及獨立董事比例對企業社會責任績效與CEO薪酬關係的調節作用。研究結果發現,企業社會責任績效與CEO薪酬顯著正相關;這種正相關關係在非國有企業中比國有企業更強;而獨立董事比例越高,企業社會責任績效與CEO薪酬的關係並不會增強。 This research takes the listed companies in mainland China from 2009 to 2015 as a sample to study the relationship between corporate social responsibility and CEO compensation. Furthermore, by combing the nature of property right and the proportion of independent directors, this study further tested if this relationship could have a difference between state-owned enterprises and non-state-owned enterprises, and also the regulation caused by the proportion of independent directors to this relationship was also discussed. The results showed a significantly positive correlation between the corporate social responsibility and CEO compensation, which was showed stronger in non-state-owned enterprises than in state-owned enterprises. However, no regulating effect of the proportion of independent directors to this relationship has been found in this study. |
URI: | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/69758 |
DOI: | 10.6342/NTU201800763 |
全文授權: | 有償授權 |
顯示於系所單位: | 會計學系 |
文件中的檔案:
檔案 | 大小 | 格式 | |
---|---|---|---|
ntu-106-1.pdf 目前未授權公開取用 | 1.19 MB | Adobe PDF |
系統中的文件,除了特別指名其著作權條款之外,均受到著作權保護,並且保留所有的權利。