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完整後設資料紀錄
DC 欄位 | 值 | 語言 |
---|---|---|
dc.contributor.advisor | 陳坤志 | zh_TW |
dc.contributor.advisor | Kun-Chih Chen | en |
dc.contributor.author | 黃信翰 | zh_TW |
dc.contributor.author | Xin-Han Huang | en |
dc.date.accessioned | 2023-07-31T16:05:43Z | - |
dc.date.available | 2023-11-09 | - |
dc.date.copyright | 2023-07-31 | - |
dc.date.issued | 2023 | - |
dc.date.submitted | 2023-07-03 | - |
dc.identifier.citation | Allouche, J., & Laroche, P. (2005). A meta-analytical investigation of the relationship between corporate social and financial performance. Revue de gestion des ressources humaines, (57), 18.
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dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/87881 | - |
dc.description.abstract | 政府強制揭露企業社會責任報告書加上疫情的爆發使企業社會責任的重要性水漲船高,投資人除了財務績效外,也逐漸開始關注公司的CSR績效。本研究使用台灣上市櫃公司近6年資料做為樣本,試圖了解獎酬受到財務績效及CSR績效的影響程度,並進一步探究疫情期間財務績效及CSR績效對獎酬影響程度的變化。
實證結果發現經理人獎酬同時受到公司財務績效及CSR績效影響,而疫情期間財務績效及CSR績效對經理人獎酬的影響程度皆提升,且CSR績效影響程度提升較多,顯示和CSR相關的非財務績效在財務績效下降時扮演更重要的角色。本研究建立了經理人獎酬、財務績效及CSR績效三者間的關聯性,探究獎酬及不同績效間是否會隨時間推移產生變化,為經理人獎酬相關研究提供不同層面的見解。 | zh_TW |
dc.description.abstract | The government's mandatory disclosure of corporate social responsibility reports and the outbreak of the epidemic have heightened the importance of corporate social responsibility. In addition to financial performance, investors have gradually begun to pay attention to the company's CSR performance. This study uses the data of Taiwanese listed companies in the past 6 years as samples, trying to understand the impact of financial performance and CSR performance on executive compensation, and further explore the changes in the impact of financial performance and CSR performance on compensation during the epidemic.
The empirical results show that executive compensation is affected by the company's financial performance and CSR performance at the same time, and the impact of financial performance and CSR performance on executive compensation increased during the epidemic period. Besides, the impact of CSR performance increased more, showing that during the epidemic period, even if all the company's financial performance has been impacted, if managers can participate in corporate social responsibility and improve the company's reputation, they can prevent the severe reduction of compensation due to the epidemic. This study establishes the relationship between executive compensation, financial performance, and CSR performance, and explores whether there will be changes between these relationships over time, providing insights from different prospects for research on executive compensation. | en |
dc.description.provenance | Submitted by admin ntu (admin@lib.ntu.edu.tw) on 2023-07-31T16:05:42Z No. of bitstreams: 0 | en |
dc.description.provenance | Made available in DSpace on 2023-07-31T16:05:43Z (GMT). No. of bitstreams: 0 | en |
dc.description.tableofcontents | 謝辭 I
摘要 II ABSTRACT III 目錄 IV 圖表目錄 V 第一章 緒論 1 第二章 文獻探討與假說建立 3 第三章 研究方法 13 3.1 研究期間、樣本選取與資料來源 13 3.2 實證模型與變數衡量 14 第四章 實證結果 19 4.1 敘述性統計 19 4.2 相關分析 21 4.3 經理人獎酬與財務績效及CSR績效之關聯性(假說一) 23 4.4 疫情期間經理人獎酬與CSR績效之關聯性(假說二) 24 4.5 疫情期間經理人獎酬與財務績效之關聯性(假說三) 26 4.6 經理人獎酬、財務績效及CSR績效之額外討論 27 第五章 額外分析 29 第六章 結論及研究限制 32 參考文獻 34 | - |
dc.language.iso | zh_TW | - |
dc.title | 疫情前後獎酬與財務績效及CSR績效之關聯性 | zh_TW |
dc.title | The Association between compensation, financial and CSR performance before and after COVID 19 | en |
dc.type | Thesis | - |
dc.date.schoolyear | 111-2 | - |
dc.description.degree | 碩士 | - |
dc.contributor.coadvisor | 李艷榕 | zh_TW |
dc.contributor.coadvisor | Yen-Jung Lee | en |
dc.contributor.oralexamcommittee | 謝昇峯;陳漢鐘 | zh_TW |
dc.contributor.oralexamcommittee | Sheng-Feng Hsieh;Han-Chung Chen | en |
dc.subject.keyword | 經理人獎酬,獎酬績效敏感性,企業社會責任,ESG分數,COVID 19, | zh_TW |
dc.subject.keyword | executive compensation,pay-performance sensitivity,corporate social responsibility,ESG score,COVID 19, | en |
dc.relation.page | 37 | - |
dc.identifier.doi | 10.6342/NTU202301228 | - |
dc.rights.note | 未授權 | - |
dc.date.accepted | 2023-07-04 | - |
dc.contributor.author-college | 管理學院 | - |
dc.contributor.author-dept | 會計學系 | - |
顯示於系所單位: | 會計學系 |
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