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完整後設資料紀錄
DC 欄位 | 值 | 語言 |
---|---|---|
dc.contributor.advisor | 李艷榕(Yen-Jung Lee) | |
dc.contributor.author | Chong-You Zhuo | en |
dc.contributor.author | 卓重佑 | zh_TW |
dc.date.accessioned | 2021-06-17T09:06:26Z | - |
dc.date.available | 2021-01-14 | |
dc.date.copyright | 2020-01-14 | |
dc.date.issued | 2020 | |
dc.date.submitted | 2020-01-04 | |
dc.identifier.citation | Aguilar, M. K. (2011). Report Details HSR Antitrust Reviews, Enforcement. WWW.COMPLIANCEWEEK.COM.
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dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/74717 | - |
dc.description.abstract | 本研究探討美國實施非拘束性Say on Pay (SOP) 投票對於CEO薪酬之影響。發現上一年度SOP投票反對率、上一年度Institutional Shareholder Services (ISS)之建議和SOP投票的頻率分別跟當年度經理人薪酬成長率呈負相關。此外,本研究應用二階段最小平方法(2SLS)以 減輕內生性問題,依然呈現一致的結果。整體而言,本研究認為實施SOP投票之後,對於CEO薪酬成長上升有一定程度的控制。 | zh_TW |
dc.description.abstract | I investigate the impact of Say on Pay (SOP) voting on CEO compensation in the U.S. The results show that prior year’s SOP against rate, prior year’s voting recommendation from Institutional Shareholder Services (ISS), and the frequency of SOP voting are negatively associated with the growth rate of the CEO compensation respectively. Besides, I apply the two-stage least squares method (2SLS) to mitigate the endogeneity problem and the results are inferentially similar to my main results. Overall, the findings of this study suggests that SOP voting mitigates the excessive growth of the CEO compensation. | en |
dc.description.provenance | Made available in DSpace on 2021-06-17T09:06:26Z (GMT). No. of bitstreams: 1 ntu-109-R06722023-1.pdf: 2306649 bytes, checksum: 4e3188e5c8eae123793a8e4b1269c776 (MD5) Previous issue date: 2020 | en |
dc.description.tableofcontents | 論文口試委員會審定書 i
誌謝 ii 摘要 iii Abstract iv 第一章、 緒論 1 第一節、 前言與動機 1 第二節、 研究架構 3 第二章、 文獻回顧及假說發展 4 第一節、 Say on Pay和CEO薪酬相關文獻回顧 4 第二節、 Say on Pay和代理顧問公司相關文獻回顧 7 第三節、 假說發展 8 第三章、 研究設計 10 第一節、 模型建立與變數定義 10 第二節、 樣本選取與資料蒐集 18 第四章、 實證結果與分析 22 第一節、 敘述統計、相關係數和膨脹因子(VIF)檢測 22 第二節、 OLS迴歸結果分析 27 第三節、 額外分析:二階段最小平方法(2SLS) 33 第五章、 研究結論與討論 45 參考文獻 46 | |
dc.language.iso | zh-TW | |
dc.title | 美國Say on Pay與CEO薪酬之相關性研究 | zh_TW |
dc.title | The Association between Say on Pay and CEO Compensation in the U.S. | en |
dc.type | Thesis | |
dc.date.schoolyear | 108-1 | |
dc.description.degree | 碩士 | |
dc.contributor.oralexamcommittee | 廖芝嫻(Chih-Hsien Liao),劉心才(Sophia Liu) | |
dc.subject.keyword | Say on Pay,CEO薪酬,成長率,代理顧問公司,頻率,二階段最小平方法, | zh_TW |
dc.subject.keyword | Say on Pay,CEO compensation,growth rate,proxy advisor,frequency,2SLS, | en |
dc.relation.page | 49 | |
dc.identifier.doi | 10.6342/NTU201904443 | |
dc.rights.note | 有償授權 | |
dc.date.accepted | 2020-01-06 | |
dc.contributor.author-college | 管理學院 | zh_TW |
dc.contributor.author-dept | 會計學研究所 | zh_TW |
顯示於系所單位: | 會計學系 |
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